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process that is ongoing and adaptable <br />may also gain greater staff involve- <br />ment. Control activities that aren't <br />working can be replaced or modi- <br />fied, and those that are functioning <br />well can be improved. If employees <br />are invited to play a role in continu- <br />ally improving office functions, they <br />may be more inclined' to share their <br />suggestions and take ownership in <br />their work product. Obtaining such <br />a buy -in from employees is a key <br />ingredient for an effective internal <br />control system. <br />Summary <br />Indianas law requiring adoption <br />of internal control standards in local <br />government is being implemented <br />for the first time this year. City coun- <br />cils, school boards, county commis- <br />sioners and other governing bodies <br />throughout Indiana must adopt <br />internal control standards identifying <br />their responsibilities over the control <br />environment; risk assessment; control <br />activities; information and communi- <br />cation; and monitoring. Local offi- <br />cials must adopt the minimum state <br />standards but may also implement <br />additional procedures they deem <br />necessary for a control system to suit <br />their needs. Employees who handle <br />public funds must undergo training <br />on the new standards by the end of <br />the year, and fiscal officers in each <br />unit must certify that training has <br />occurred. Government managers <br />and employees who previously <br />were unfamiliar with the concept of <br />internal control are now gaining the <br />knowledge necessary to implement <br />controls to help achieve their objec- <br />tives. Indiana's new requirement is <br />based in the principle that by demon- <br />strating a commitment to internal <br />control, managers and employees <br />at all levels of local government can <br />achieve greater accountability, trans- <br />parency and effectiveness on behalf <br />of the taxpayers they serve. <br />Already Achieved Your <br />DOD-fM Certification? <br />Let Management Concepts <br />help you maintain it. <br />We offer more than 100 courses aligned by the DoD, Office <br />of the Under Secretary of Comptroller, to the DoD approved <br />Financial Management and Leadership competencies. <br />www.ManagementConcepts.com /DoD <br />Haven't achieved your Certification yet? <br />FM Connect Use our free online tool, FM Connect, to determine <br />�- the courses you need to get certified. <br />www. ManagementConcepts .comlFMConnect <br />Endnotes <br />1. Indiana State Board of Accounts (2015). <br />Uniform Internal Control Standards for Indiana <br />Political Subdivisions, page 4. <br />2. Ibid. p. 1. <br />3. U.S. Government Accountability Office <br />(2014). Standards forInternal Control in the <br />Federal Government, p. 20. <br />4. Ibid. p. 8. <br />Vicki Urbanik, <br />CGFM, CPA, EA, <br />began her term as <br />Auditor of Porter <br />County, Ind. in <br />January 2015. <br />Prior to workingfor <br />county government, <br />she was a journalist <br />who reported extensively on local <br />government finance. <br />t <br />FALL 2016 JOURNAL OF GOVERNMENT FINANCIAL MANAGEMENT 25 <br />