(A) The city adopts as policy the internal control standard as set forth by the Indiana State Board of Accounts uniform internal control standards for Indiana Political Subdivisions Manual as expressly written and published by the Indiana State Board of Accounts in September 2015, as amended from time to time.
(B) All city government personnel and Rising Sun municipal utility personnel will receive appropriate training on the internal controls standards and procedures. "Personnel" is defined as an officer or employee 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. As required by statute, the fiscal officer of the city (Clerk-Treasurer) will file annual certification of training with the Indiana State Board of Accounts.
(C) The Clerk Treasurer, in coordination with the Common Council of the city, will develop, maintain and train personnel on internal controls standards and policies and all new personnel shall receive training timely. All city officers, elected officials and employees and Rising Sun municipal utilities personnel are required to comply with the policy. The policy will be integrated into the Employee Policy and Procedure Manual for both the city and Rising Sun Municipal Utilities. Employees who fail to comply with this policy are subject to disciplinary action, up to but not limited to termination of their employment.
(Ord. 2016-8, passed 6-2-16)