§ 37.001 AUTHORITY AND ENFORCEMENT.
   (A)   The Controller is directed to ensure that all personnel receive training concerning the internal control procedures and approved herein prior to June 30, 2016.
   (B)   The Human Resources Director is directed to ensure that all new employees after June 1, 2016, will receive training concerning the internal control procedures and approved herein prior to said new employee’s first day of employment is completed.
   (C)   All erroneous or irregular variances, losses, shortages or thefts of the city subdivision funds or property, or funds or property the city holds in trust, shall be reported promptly to the Controller or his or her designee.
   (D)   It will be the policy of the Controller to report to the Common Council and to the State Board of Accounts any erroneous or irregular variances, losses, shortages or thefts of cash in excess of $1500, except for inadvertent clerical errors that are identified timely and promptly corrected with no loss to the city.
   (E)   It will be the policy of the Controller to report to the Common Council and to the State Board of Accounts any erroneous or irregular variances, losses, shortages or thefts of noncash in excess of $1,500, estimated market value, except for inadvertent clerical errors that are identified timely and promptly corrected with no loss to the city, and except for losses from genuine accidents.
(Ord. 27-2016, passed 6-20-2016)