(A) Adoption of minimum standards and procedures. The acceptable minimum level of internal control standards and procedures developed under I.C. 5-11-1-27(e) by the State Board of Accounts contained in the Uniform Internal Control Standards for Indiana Political Subdivisions manual, dated September, 2015, are hereby adopted by the county. All county personnel shall receive training concerning the internal control standards and procedures hereby adopted. The provisions contained in Ordinance 2016-00017 and identified as Exhibit A: State Board of Accounts: Uniform Internal Control Standards for Indiana Political Subdivisions, September, 2015, and Exhibit B: State Board of Accounts State Examiner Directive 2015-6 are hereby incorporated by reference.
(B) Notification of fiscal misconduct. A public officer in the county who has actual knowledge of or reasonable cause to believe that there has been a misappropriation of public funds or assets of the public office, including: information obtained as a result of a police report, an internal audit finding, or another source indicating that a misappropriation has occurred; shall immediately send written notice of the misappropriation to the State Board of Accounts and the prosecuting attorney serving in the area governed by the political subdivision. If any county employee knows or suspects that other county employees are engaged in fiscal misconduct, it is his or her responsibility to immediately notify their Supervisor or Board of Commissioners. If it is alleged a Supervisor or County Commissioner or County Council member is involved, then the County Prosecutor should be contacted with respect to the matter.
(BC Ord. 2019-0044, passed 11-4-2019)