(A) The county adopts and directs the minimum level of internal control standards and internal control procedures for an internal control system that includes the following five standards to promote government accountability and transparency as described in the Uniform Internal Control Standards for Indiana Political Subdivisions guidance document from the State Board of Accounts dated September 2015 and as thereafter modified:
(1) Control environment;
(2) Risk assessment;
(3) Control activities;
(4) Information and communication; and
(5) Monitoring.
(B) The county adopts the internal control standards above so as to establish an effective internal control system for the county through its design, implementation and operation.
(C) The county directs that the above standards be used to design, implement, operate and modify current operations, reporting and compliance objections that will safeguard the assets of the county, promote reliability, accountability and transparency of financial and non-financial information and to assure compliance with laws and regulations for each office, department and personnel (as defined in § 40.32) for an effective and reasonable internal control system of the county.
(Ord. O-C-16-6, passed 11-7-2016)