(A) Adoption of internal control standards. The County Board of Commissioners hereby establishes a system of internal control for the county based expressly upon the Uniform Internal Control Standards for Indiana Political Subdivisions in the Report of the State of Indiana Board of Accounts dated September, 2015, in pertinent part, in order to promote government accountability and transparency as its core objective and standard.
(B) Establish materiality threshold. For the purpose of complying with requirements of I.C. 5-11-1-27(j), the County Board of Commissioners hereby adopts a materiality threshold of $5,000 for cash items and $10,000 for non-cash items as to when notification of the State Board of Accounts is immediately notified of an erroneous or irregular material variance, loss, shortage, or theft of county funds.
(C) Personnel training. The personnel of the county whose official duties include receiving, processing, depositing, disbursing, or otherwise having access to funds that belong to the county, federal government, state government, a political subdivision, or another governmental entity shall be trained at least once during a calendar year, and annually thereafter, unless on administrative leave status, on the minimum internal control standards and procedures and any other standards and procedures determined necessary by the county and shall cooperate with the Auditor so that the Auditor can timely certify to the State Board of Accounts that the training was received annually by those personnel as required by law.
(D) Elected and appointed officials and employees of the county. All elected and appointed officials and employees of the county are hereby directed to abide by and to cooperate fully in the implementation of the internal control policy of the county.
(E) Reports on compliance by Auditor. At least annually, the Auditor shall provide a written report to the Board of Commissioners regarding the status of the implementation of the internal control policies set forth, including, but not limited to, the appropriate training and monitoring, any incidents of significant noncompliance with the policies set forth and any disciplinary action imposed as a result thereof, and any financial losses due to employee misconduct, including, but not limited to, failure to comply with the county's documented internal control policies.
(Ord. 2016-12, passed 12-3-16)