(A) The personnel, whether an official or employee, of the county whose official duties include receiving, processing, depositing, disbursing, or otherwise having access to funds that belong to the federal government, state government, a political subdivision, or another governmental entity shall comply with these minimum internal control standards and procedures and another policy regarding standards and procedures determined necessary by the county now and as modified in the future.
(B) The personnel of the county whose official duties include receiving, processing, depositing, disbursing, or otherwise having access to funds that belong to the federal government, state government, a political subdivision, or another governmental entity shall be trained at least once during a calendar year and annually thereafter, unless on leave status, on the minimum internal control standards and procedures and any other standards and procedures determined necessary by the county and shall cooperate with the county fiscal officer or designee so that the fiscal officer can timely certify to the State Board of Accounts that the training was received annually by the personnel as provided by law.
(C) The county authorizes the County Auditor to determine the position and persons who are the personnel referred to in divisions (D) and (E) and notify such personnel.
(D) All elected and appointed officials and employees of the county are hereby directed to abide by and to cooperate fully in the implementation of the internal control system of the county.
(E) An employee who fails to abide by or cooperate with the implementation, compliance and certifications connected with the internal control system commits a violation that may result in the discipline, including termination, of the employee.
(F) An elected or appointed official of the county who fails to abide by or cooperate with the implementation and the mandated certifications of the internal control system may be subject to any action allowed by law.
(Ord. O-C-16-6, passed 11-7-2016)