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:

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