The Board of County Commissioners adopt and implement the acceptable minimum level of internal control standards and internal control procedures for internal control systems of political subdivisions as defined by the State Board of Accounts as follows:
(A) The county finds that its mission as related to an internal control system is:
(1) To provide a grassroots democratic governmental structure;
(2) To provide services as determined through the political process;
(3) To promote government efficiency, accountability, reliability and transparency; and
(4) To promote safeguards to reduce the risk of loss due to fraud, waste, abuse, mismanagement or errors.
(B) The county finds that its objectives as related to an internal control system are:
(1) Operations objective. The county’s operations objective is to provide government services in an efficient, accountable, reliable and transparent manner;
(2) Reporting objective. The county’s reporting objective is to report quality and reliable financial and non-financial information to those within the county government and to those outside the county government; and
(3) Compliance objectives. The county’s compliance objective is to adhere to laws and regulations.
(Ord. 2016-9, passed 11-21-2016)