(A) Principle 13: Management uses quality information to achieve the political subdivision’s objectives. The city strives to lead in the areas of financial transparency and accountability. By adopting standards and investing in systems that exceed state- mandated minimums, city management provides employees and stakeholders with high quality information and informatics systems. The City Finance Department and Legal Department attend training and industry seminars to stay abreast of changes and developments in requirements and communicate that information effectively to impacted employees.
(B) Principle 14: Management internally communicates the necessary quality information to achieve the political subdivision’s objectives. Internal communications on internal controls are communicated through adoption of formal policies by relevant boards and commissions and/or the legislative body or documented through memos from the finance, legal or relevant department head. Internal memos and reports are maintained to document communication.
(C) Principle 15: Management externally communicates the necessary quality information to achieve the entity’s objectives. Communications with the State Board of Accounts, other state agencies, grantor agencies and regulatory agencies are documented by email, memos, letters and other forms of written correspondence. Logs are kept for information provided verbally. All documents are maintained in accordance with the city and state’s record retention policies. Reports and policies are cross checked for accuracy, relevancy and timeliness of information.
(Ord. 27-2016, passed 6-20-2016)