the municipal secretary desktop reference manual - Southwestern ...

ESTABLISHMENT OF AN INTERNAL CONTROL PLAN
A SUGGESTED RESOLUTION
Objectives
The objective of this proposed resolution is to define roles for the municipal council and
various officers in the development, implementation, and evaluation of the jurisdiction's internal
control plan.
General Overview of the Resolution
The internal control plan is comprehensive in nature and include measures to:
1. Safeguard the municipality's resources from waste, fraud, and abuse;
2. Promote accuracy and reliability in the municipality's accounting and operating data;
3. Judge the efficiency and effectiveness of the municipality's operations; and
4. Ensure the municipality's compliance with applicable laws and procedures.
Suggested Resolution
1. Role of Governing Body - The governing body shall:
1.1 Judge and evaluate the efficiency of the system;
1.2 Monitor compliance and suggest changes in controls;
1.3 Review the existing procedure to determine whether changes are required;
1.4 Consider whether ordinances have been adequately communicated to staff; and
1.5 Investigate possible violations of laws and ordinances, and determine appropriate
corrective actions.
2. Role of Municipal Manager (Secretary) - The Manager (Secretary) shall:
2.1 Undertake to systematically document and evaluate the existing systems of
internal control throughout the governmental unit and identify significant
instances of under- or over- control;
2.2 Identify and articulate the factors to consider in assessing the practicality of
suggested system improvements;
XII-8