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<br />XoXIIl. <br /> <br />INTERNAL CONTROLS <br /> <br />A. Written Procedures - Wherever possible, the Director of Finance will establish and <br />maintain written procedures for all functions involving cash handling and/or accounting <br />throughout the City. These procedures will embrace the general concepts of fiscal <br />responsibility set forth in this policy statement. <br /> <br />B. Department Directors' Responsibilities - Each Department Director is responsible to <br />ensure that good internal controls are followed throughout their Department, that all City <br />Finance Department directives or internal control recommendations are implemented, and <br />that all independent auditor recommendations are addressed. <br /> <br />Xl.XlV. <br /> <br />PERSONNEL AND TRAINING <br /> <br />A. Adequate Personnel - Personnel levels will be adequate for the City Finance Department <br />to operate effectively. Overtime will be used only to address temporary or seasonal <br />demands that require excessive hours. Workload allocation alternatives will be explored <br />before increasing personnel. <br /> <br />B. TraininQ - The City Finance Department will support the continuing education efforts of <br />all personnel. Personnel will be held accountable for communicating, teaching, and <br />sharing with other personnel members all information and training materials acquired <br />from seminars, conferences, and related education efforts. <br /> <br />C. A wards. Credentials, Recognition - The City Finance Department will support efforts <br />and involvement which result in meeting standards and receiving exemplary recitations <br />on behalf of any of the City's fiscal policies, practices, processes, products, or personnel <br />Certifications may include Certified Govefllll1ent Finance Officer, Certified Public <br />Accountant, Management Accountant, Certified - Internal Auditor, and Certified Cash <br />Manager. <br /> <br />The City Finance Department will strive to maintain a high level of excellence in its <br />policies and procedures. The CAFR and budget will be presented annually to the <br />Govenmlental Finance Officers Association for evaluation and consideration for the <br />Certificate of Achievement for Excellence in Financial Reporting and the Distinguished <br />Budget Presentation Award. <br /> <br />City of San Marcos Financial Policy - Revised April 2004 <br /> <br />Page 2] <br />