(A) Principle 13: Management uses quality information to achieve the political subdivision’s objectives. The city strives to lead in the areas of financial transparency and accountability. By adopting standards and investing in systems that exceed state-mandated minimums, city management provides employees and stakeholders with high quality information and information systems.
(B) Principle 14: Management internally communicates the necessary quality information to achieve the political subdivision’s objectives. Internal communications on internal controls are communicated through adoption of formal policies by relevant boards and commissions and/or the legislative body, or documented through memos from the finance, legal, or relevant department head. Internal memos and reports are maintained to document communication.
(C) Principle 15: Management externally communicates the necessary quality information to achieve the entity’s objectives. Communications with the State Board of Accounts, other state agencies, grantor agencies, and regulatory agencies are documented by email, memos, letters, and other forms of written correspondence. All documents are maintained in accordance with the city and state’s record retention policies. Reports and policies are cross checked for accuracy, relevancy, and timeliness of information.
(Res. 2016-15, passed 12-14-2016)