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• Records Retention Schedule

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• Shared Leave Policy

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• Taxable Meal Reimbursement Guideline

• Travel Policy

• Travel Training Authorization

• Work Hours Policy

Subject:  Internal Controls Policy                      Effective:         

Supersedes:                                                           Revised:          

Author:                                                                 Approved by:                                                                                                                          Chair Board of Health  
_________________________________________________________________

Purpose

This policy provides guidelines to County funds/departments for establishing a system of internal controls that will safeguard assets, check accuracy and reliability of accounting data, promote operational efficiency and encourage adherence to prescribed managerial policies for accounting and financial controls.  (As required by the State Auditor's Office.)

Basic Principles

1.      Internal controls are to be established following basic internal control concepts and are to aid in the assurance that the accounting records are accurate and in conformity with generally accepted accounting principles.

2.      Several basic internal control concepts underlie the characteristics of an internal control system for almost all types of assets.  The following basic concepts are to be followed:

(a) Division of Duties: Whenever possible, no individual is to have complete control over any type of asset in any fund or department of the County.  The work of employees handling public assets should be complementary to or be checked by other employees.  This will not only decrease the chance of loss by means of fraud or dishonesty, but will also provide a means to detect errors.

(b) Sound Policies and Procedures: Every effort is to be made to ensure that the assets of the County are properly handled.  By supplying employees with strict control procedures and ensuring that they are followed through the use of checks and audits, the chances of losses will greatly decrease.

(c) Authorizations and Record Procedures: A system of authorization and record procedures is to be provided in order to assure reasonable control over assets, liabilities, revenues, and expenses.  This includes the use of such forms as invoices, warrants, vouchers, and written receipts.

(d) Quality Personnel: The quality of personnel handling County assets is to be commensurate with the responsibilities given such personnel.  Ongoing training and improvement of skills is encouraged.

3.      Department managers are to incorporate the above characteristics and definitions of internal control in the design of all internal operational systems.  Particular care is to be taken in those areas that involve the physical handling of cash items, approval for payment of obligations, and control of the County's assets.

4.      Although internal control procedures are not intended to increase staffing levels, accepted accounting procedures are to be established and followed which may require changes in existing workloads and/or additional staff position(s).  A periodic thorough review of internal controls and policies may identify certain procedures, which are no longer required.  It is recognized that some small to medium size departments may not be able to institute internal control procedures on the same level as larger, more complex departments.

Policies/Procedures

a.       Accounting records are to be neat and in proper order.

b.      Accounting records are to be kept current.

c.       Journal entries are to be approved by authorized personnel.

d.      A current organizational chart is to be maintained and followed.

e.       Appropriate documentation of procedures is to exist for all systems and functions such that the organization could continue to operate if key employees leave.

f.        Records are to be stored in accordance with the State of Washington Records Retention Schedules.

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Last Update : 10/07/2004 03:15 PM
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