Accounting controls shall be designed and implemented to provide reasonable assurances that:
(A) Capital expenditures made by the county and its various departments be in accordance with actions documented in the minutes;
(B) Adequate detail records be maintained to assure accountability for county-owned assets;
(C) Access to assets be permitted in accordance with appropriate authorization; and
(D) The recorded accountability for assets be compared with the existing assets at least every two years and appropriate action be taken with respect to any differences.
(Ord. O-C-97-8, passed 11-3-1997)