(A) The Indiana State Board of Accounts Uniform Internal Control Standards for Indiana Political Subdivisions (the “uniform standards”) developed, and approved by the Indiana State Board of Accounts pursuant to I.C. § 5-11-1-27(e) are hereby adopted as the internal control standards, which uniform standards are incorporated herein by reference thereto.
(B) The elected officials and department heads of the various departments of the city shall design, adopt and implement internal control procedures consistent with the uniform standards for their respective offices or departments, as applicable.
(C) The Clerk-Treasurer, as the fiscal officer of the city shall coordinate the design, adoption and implementation of internal control procedures consistent with the uniform standards for the various offices and departments of the city.
(D) The Clerk-Treasurer as the fiscal officer of the city shall arrange for and oversee the training of the appropriate personnel of the city, as defined by I.C. § 5-11-1-27(c), in the uniform standards and the internal control procedures adopted by the city and their respective offices and departments.
(E) The Clerk-Treasurer as the fiscal officer of the city shall, after the adoption of this section and the training of appropriate personnel as directed in division (D) above, certify in writing to the State Board of Accounts with the annual financial report that the minimum internal control standards and procedures have been adopted and all appropriate personnel, who are not otherwise on leave status, have received training as required by I.C. § 5-11-1-27.
(Ord. 2016-22, passed 7-12-2016)