§ 34.72  STANDARDS.
   The city adopts and directs the minimum level of internal control standards and internal control procedures for an internal control system that includes the following five standards to promote government accountability and transparency as described in the Uniform Internal Control Standards for Indiana Political Subdivisions guidance document from the State Board of Accounts dated September 2015 and as thereafter modified:
   (A)   Control Environment;
   (B)   Risk Assessment;
   (C)   Control Activities;
   (D)   Information and Communication; and
   (E)   Monitoring.
(Ord. 895-2016, passed 11-14-2016)