The Board of County Commissioners adopts and directs the following principles in explanation of the standards laid out in § 30.46 to be followed at all levels of the county government.
(A) Control environment.
(1) The oversight body and management demonstrate a commitment to integrity and ethical values.
(2) The oversight body oversees the county internal control system.
(3) Management establishes an organizational structure, assigns responsibility and delegates authority to achieve the county’s objectives.
(4) Management demonstrates a commitment to attract, develop and retain competent individuals.
(5) Management evaluates performance and holds individuals accountable for their internal control responsibilities.
(B) Risk assessment.
(1) Management defines objectives clearly to enable the identification of risks and defines risk tolerances.
(2) Management identifies, analyzes and responds to risks related to achieving the defined objectives.
(3) Management considers the potential for fraud when identifying, analyzing and responding to risks.
(4) Management identifies, analyzes and responds to significant changes that could impact the internal control system.
(C) Control activities.
(1) Management designs control activities to achieve objectives and respond to risks.
(2) Management designs the county information systems and related control activities to achieve objectives and respond to risks.
(3) Management implements control activities through policies.
(D) Information and communication.
(1) Management uses quality information to achieve the county’s objectives.
(2) Management internally communicates the necessary quality information to achieve the county’s objectives.
(3) Management externally communicates the necessary quality information to achieve the county’s objectives.
(E) Monitoring.
(1) Management establishes and operates monitoring activities to monitor the internal control system and evaluates the results.
(2) Management remediates identified internal control deficiencies on a timely basis.
(F) The Board of County Commissioners adopts the internal control standards of this section so as to establish an effective internal control system for the county through its design, implementation and operation.
(Ord. 2016-9, passed 11-21-2016)