(A) Types of services. The following are general descriptions of the types of services provided by the Internal Review Division. The annual review plan can include any combination of these types.
(1) Revenue review. Review includes review of county departments responsible for the billing, collection and administration of federal grant revenues.
(2) Compliance review. These reviews generally are performed to ensure compliance with federal or state laws and/or requirements of federal grants. These can include reviews of management practices and financial data to determine the extent to which a unit complies with applicable Indiana Statutes, County Code and policies and procedures.
(3) Fraud investigations.
(a) Any suspected criminal act (e.g., theft, robbery, etc.) should be promptly reported to the appropriate county officials and proper law enforcement agency.
(b) Suspicions of fraud, misappropriation of county assets, unethical behavior of county employees or other irregularities may be reported to the Auditor through the Internal Review Division. Callers may remain anonymous if they wish. As directed by the Auditor, an independent investigation may be performed by the proper law enforcement agency, or other appropriate agency.
(B) Review reports. Upon completion of the review, the Grant Supervisor and/or Budget Liaison Director will prepare an original draft of the review report. The report will communicate to county management, in a clear and concise manner, the results of the review. The format of the report will depend upon the type of review performed.
(Ord. 1376A, passed 9-24-2014)