(A) The acceptable minimum level of internal control standards and procedures for internal control systems as established by I.C. 5-11-1-27(e), and as may be amended from time to time, are hereby adopted and shall be in full force and effect from and after its passage. The standards shall include control environment, risk assessment, control activities, information and communication, and monitoring to promote county accountability and transparency. All departments and officers shall establish and enforce procedures in compliance with the Indiana State Board of Accounts internal control standards.
(B) All personnel, as defined by I.C. 5-11-1-27, shall participate in the required training as developed by the Indiana State Board of Accounts.
(BC Ord. 2016-08, passed 5-9-16)