My WebLink
|
Help
|
About
|
Sign Out
Home
Browse
Search
Establishing Internal Control Standards and Establishing a Materiality Threshold
sbend
>
Public
>
Common Council
>
Legislation
>
Ordinances
>
2016
>
Establishing Internal Control Standards and Establishing a Materiality Threshold
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
4/26/2017 8:24:17 AM
Creation date
12/7/2016 4:04:31 PM
Metadata
Fields
Template:
City Council - City Clerk
City Council - Document Type
Ordinances
City Counci - Date
11/28/2016
Ord-Res Number
10482-16
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
26
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
Show annotations
View images
View plain text
CITY OF SOUTH BEND, INDIANA <br />source for information and assistance to staff and Department Heads on this topic and will make <br />resources available to assist in administering this policy. <br />The Human Resources Department is responsible for internal controls over employee recruitment, <br />hiring, separation, promotion, job classification, employee rights, and salary administration. The <br />Director of Human Resources (or his or her designee) and Corporation Counsel are the City <br />sources for information and assistance on this topic and will make resources available to assist in <br />administering this policy. <br />All levels of internal control are subject to examination by external auditors who are required to <br />report on the adequacy of internal controls over finance and compliance. <br />Department Heads are responsible for prompt corrective action on all internal control findings and <br />recommendations made by internal and external auditors. The audit process is completed only after <br />Department Heads receive the audit results and take action to correct internal control weaknesses, <br />improve systems, or demonstrate that management action is not warranted. Department Heads <br />have the responsibility to ensure that those who report to them have adequate knowledge, skills, <br />and abilities to function within, and contribute to, an effective internal control environment. This <br />includes providing access to appropriate training on topics relevant to their job responsibilities. <br />Principle 4: Management demonstrates a commitment to recruit, develop, and retain <br />competent individuals. <br />The City Employee Handbook provides a roadmap for recruiting and maintaining quality <br />employees. Prior to employment, individuals may be subject to pre - employment background <br />screening and/or a credit history check. While employed, City Employees are entitled to a benefits <br />package including Health Insurance and certain other Post - Employment Benefits. The City will <br />continue to assess the best recruitment tools for the different skill sets necessary to adequately <br />implement and maintain quality internal controls. <br />Job descriptions will be updated where necessary to reflect internal control responsibilities and <br />duties. Employees will be regularly trained in internal control methods and all training will be <br />documented in employees' personnel files. Employees will be regularly evaluated by their <br />supervisors on internal control duties and receive feedback on possible improvements. <br />Principle 5: Management evaluates performance and holds individuals accountable for their <br />internal control responsibilities. <br />Individuals are held accountable for their internal control responsibilities through a recognized <br />structure which includes relevant job descriptions, operating procedures, periodic reviews, regular <br />feedback, and a progressive disciplinary policy. Additionally, City Administration seeks to <br />address issues in specific departments and positions through regular meetings with Department <br />Heads. <br />Internal Controls Policy Pursuant to I.C. 5- 11 -1 -27 3 <br />
The URL can be used to link to this page
Your browser does not support the video tag.