§ 2-80. Reporting requirements.

(a)

To ensure that the requirements of this section are fully complied with, the head of each department shall prepare and submit a report on the adequacy of the department's systems of internal accounting and administrative control by September 30 of each odd-numbered year.

(b)

The report, including the department's response to report recommendations, shall be signed by the head of the department and addressed to the city manager with copies to the finance director and internal auditor.

(c)

By October 1, 1990, the finance director, in consultation with the internal auditor and department heads, shall establish a system of reporting and a general framework to guide the departments in performing evaluations on their systems of internal accounting and administrative control. The finance director, in consultation with the internal auditor and department heads, may modify the format for the report or the framework for conducting the evaluations, from time to time, as deemed necessary.

(d)

Any material inadequacy or material weakness in a department's systems of internal accounting and administrative control which prevents the head of the department from stating that the department's systems of internal accounting and administrative control provide reasonable assurances that each of the objectives specified above have been achieved, shall be identified and the plans and schedule for correcting any such inadequacy shall be described in detail.

(Ord. No. 89-36, § 1, 12-4-89)