(A) The City of Greendale, Indiana adopts as policy the internal control standard as set forth by the Indiana State Board of Accounts Uniform Internal Control Standards for Indiana Political Subdivisions manual as expressly written and published by the Indiana State Board of Accounts in September 2015, as amended from time to time.
(B) In order to implement the standards outlined in subsection (A), there is established an Internal Controls Standards Oversight Committee. The members of the committee are determined by Common Council of the City of Greendale, Indiana and may be modified from time to time as deemed appropriate by amendment of this ordinance. The membership will consist of:
(1) Mayor;
(2) Common Council Member (appointed by Mayor);
(3) Clerk-Treasurer;
(4) Chief Deputy Clerk Treasurer;
(5) City Attorney;
(6) Executive Director of Redevelopment;
(7) Chief of Police; and
(8) Fire Chief.
(C) All City of Greendale, Indiana personnel will receive appropriate training on the Internal Controls Standards and Procedures. "Personnel" is defined as an officer or employee whose official duties include receiving, processing, depositing, disbursing, or otherwise having access to funds that belong to the federal government, state government, a political subdivision, or another governmental entity. As required by statute, the fiscal officer of the City (Clerk Treasurer) will file annual certification of training with the Indiana State Board of Accounts.
(D) The Clerk-Treasurer's office, in coordination with the Internal Controls Oversight Committee, will develop, maintain and train personnel on Internal Controls Standards and Policies and all new personnel shall receive training timely. All City of Greendale, Indiana officers, elected officials and employees are required to comply with the policy. The policy will be integrated into the Employee Handbook. Employees who fail to comply with this policy are subject to disciplinary action, up to but not limited to termination of their employment.
(E) The personnel, whether an official or employee, of the City of Greendale, Indiana shall comply with these minimum internal control standards and procedures and any other policy regarding standards and procedures determined necessary by the City now and as modified in the future.
(F) The personnel of the City of Greendale, Indiana shall be trained at least once during a calendar year and annually thereafter, unless on leave status, on the minimum internal control standards and procedures and any other standards and procedures determined necessary by the city and shall cooperate with the city's fiscal officer or designee so that the fiscal officer can timely certify to the State Board of Accounts that the training was received annually by the personnel as provided by law.
(G) An elected or appointed official of the City of Greendale, Indiana who fails to abide by or cooperate with the implementation and the mandated certifications of the Internal Control System may be subject to any action allowed by law.
(Ord. 2016-9, passed 6-8-2016)