(A) The personnel, whether an elected or appointed official or an employee, of the county whose duties include receiving, processing, depositing, disbursing, controlling or otherwise having access to funds or property that belong to the county, the federal government, state government, political subdivision, or another governmental entity shall be trained, at least once during the calendar year of 2016 and annually thereafter, on the minimum internal control standards and procedures as defined by the Indiana State Board of Accounts and any other standards and procedures determined necessary by the county and shall cooperate with the County Auditor so that the County Auditor can timely certify to the Indiana State Board of Accounts that the training was received annually by the personnel as provided by law.
(B) The Board of County Commissioners authorizes the county Internal Control Oversight Committee with the assistance of the County Auditor to determine the positions and persons who are the personnel referred to in division (A) and notify such personnel.
(Ord. 2016-9, passed 11-21-2016)