JOINT RESOLUTION NO. 2026-101
AND DELAWARE COUNTY BOARD OF COMMISSIONERS ESTABLISHING
PAYROLL INTERNAL CONTROLS, SEGREGATION OF DUTIES,
AND APPROVAL REQUIREMENTS TO PROTECT PUBLIC FUNDS
WHEREAS
Indiana Code IC 5-11-1-2 requires that public funds be received, disbursed, and accounted for in accordance with standards prescribed by the Indiana State Board of Accounts (SBOA); and
Indiana Code IC 5-11-1-27 requires political subdivisions to maintain internal controls sufficient to safeguard public funds; and
Indiana Code IC 36-2-6-3 assigns the County Auditor responsibility for payroll processing and financial reporting; and
The Indiana State Board of Accounts Internal Control Standards require segregation of duties, proper authorization, and independent review of financial transactions; and
Delaware County utilizes decentralized departmental payroll preparation processes; and
The County has experienced risk and loss associated with insufficient payroll controls, including the potential for individuals to improperly influence compensation affecting themselves; and
The County finds it necessary to establish uniform and enforceable payroll control standards to prevent error, fraud, and misuse of public funds;
NOW, THEREFORE, BE IT RESOLVED BY THE DELAWARE COUNTY COUNCIL AND BOARD OF COMMISSIONERS THAT:
Section 1. Purpose
This resolution establishes countywide payroll internal control standards to:
- Enforce segregation of duties
- Require accountable and independent approvals
- Prevent improper self-compensation
- Strengthen audit compliance
- Protect taxpayer funds