§ 2-77. Legislative findings and policy.

(a)

The city commission hereby finds that:

(1)

Effective systems of internal accounting and administrative control provide the basic foundation upon which a structure of public accountability must be built.

(2)

Effective systems of internal accounting and administrative control are necessary to assure that city assets and funds are adequately safeguarded, as well as to produce reliable financial information for the city.

(3)

Systems of internal accounting and administrative control are necessarily dynamic and must be continuously evaluated and, where necessary, improved.

(4)

Reports regarding the adequacy of the systems of internal accounting and administrative control of each city department are necessary to enable the city manager, city commission, and the public to evaluate the department's performance of its public responsibilities and accountability.

(b)

The city commission declares it to be the policy of the city that:

(1)

Each city department must maintain effective systems of internal accounting and administrative control as an integral part of its management practices.

(2)

The systems of internal accounting and administrative control of each city department shall be evaluated on an ongoing basis and weaknesses must be corrected within a reasonable time after detection.

(3)

All levels of management of city departments must be involved in assessing and strengthening the systems of internal accounting and administrative control to minimize fraud, errors, abuse, and waste of government funds.

(4)

Employee input on ways to improve internal controls and operations shall be encouraged. Each department is encouraged to arrange semi-annual meetings with staff to discuss controls and air suggestions to improve operations.

(Ord. No. 89-36, § 1, 12-4-89)