(A) Purpose. This subchapter establishes the official policies and procedures for the Internal Review Division within the Office of the Auditor. It explains the purpose, authority and responsibility of the internal review function and the duties of the Internal Review Division, which consists of the Grant Committee, Grant Supervisor, and the Budget Liaison Director.
(B) Authority.
(1) The powers and duties of the Office of the Lake County Auditor (Auditor) are authorized under I.C. 32-2-9.5. The Auditor serves as the Fiscal Officer of the County with oversight responsibility of all financial books and records of county offices. The Auditor is an elected official and is organizationally independent of the operating activities of the Board of County Commissioners (Commissioners), the Lake County Council (Council), and the county departments.
(2) Recognizing the importance of government compliance with federal laws, policies, established procedures and accountability for the use of federal funds while performing its duties, the Auditor, Commissioners and Council have established the Internal Review Division.
(3) The Internal Review Division is responsible for reviewing the activities of the federal grant programs under the direction of the Commissioners. The Internal Review Division is organizationally independent and has no direct responsibility for, or authority over, any Commissioner function, activity, or program subject to review.
(4) The Internal Review Division has the authority and responsibility to review all departments receiving federal financial assistance and federal cost-reimbursement contracts and to issue reports thereon.
(C) Mission statement. The mission of the Internal Review Division is to assure compliance by the county departments that are receiving federal financial assistance and federal cost-reimbursement contracts received directly from federal awarding agencies or indirectly from pass-through entities through the performance of independent, objective reviews and evaluations of relevant activities under the Commissioners. In performing these duties, the Internal Review Division will endeavor to assist Commissioner administrators and county department managers in achieving compliance with financial reporting. These efforts are intended to ensure county compliance in order to fulfil the county's fiduciary responsibilities to the federal government
(D) Mission strategy. The Internal Review Division will accomplish its mission to provide Lake County with an efficient, proactive and comprehensive internal review program through the conduct of:
(1) Performance review to test that required internal controls are in place and to evaluate cost effectiveness and efficiency with which federal resources are employed. Recommendations will be reported as appropriate.
(2) Assistance to the Auditor's Finance and Accounting Division and/or the external auditors in the performance of the annual audit of the county's financial statements.
(3) Compliance reviews to ensure conformance with the requirements of federal and Indiana laws and/or federal and Indiana grants.
(E) Required access to records. The Auditor must have full access to all county records, properties and personnel related to federal grants in order to properly conduct required review activities. Accordingly, county officials and employees shall furnish any requested information and records within their custody and respond to any questions regarding powers, duties, activities, organization, property, financial transactions and methods of business related to federal grants.
(Ord. 1376A, passed 9-24-2014)