2019-2 Internal Control Policy

Resolution 2019-2
2019 INTERNAL CONTROL RISK ASSESSMENT POLICY
Adopted by the Board of Alderman
January 9, 2019
Aye:  Humble, Robb, Pilcher, Kassner
Nays:  None

BE IT RESOLVED BY THE BOARD OF ALDERMAN OF THE CITY OF RICH HILL, MISSOURI, ESTABLISHING INTERNAL CONTROL RISK ASSESSMENT POLICY FOR 2019, AS FOLLOWS:

 

Cash Control

  1. Cash Register is to be closed out at the end of business daily and deposited at the bank the no later than the following morning.
  2. Two people will check the money and deposit totals, unless only one bonded employee is working that day. If only one employee checks the money and deposit totals, another employee will review upon returning to work.
  3. No personnel except for the Clerks that are bonded at City Hall shall receive money for the City.

Credit Cards and Charge Accounts

  1. Charge Account at Food Fair Supermarket and Heuser Hardware:
    1. All tickets must be signed by the employee with the reason for the purchase.
    2. Failure to submit the ticket with the required documentation, the employee will be responsible for the purchase or provide proof that the purchase was made on the behalf of the City.
  2. Gas Cards are issued to each department.
    1. Employees will sign each ticket.
    2. Employees will write the mileage and number of vehicle on each ticket.
    3. Failure to submit the ticket with the required documentation, the employee will be responsible for the purchase or provide proof that the purchase was made on the behalf of the city.
  3. Walmart & Orscheln Cards are to be kept by the City Clerk/Assistant City Clerk.
    1. Credit card must be checked out from the City Clerk/ Assistant City Clerk.
    2. Employees will return the card and ticket to the City Clerk/Assistant City Clerk.
    3. All tickets must be signed by the employee with the reason for the purchase.
    4. Failure to submit the ticket with the required documentation, the employee will be responsible for the purchase or provide proof that the purchase was made on the behalf of the city.

Purchasing

  1. Requisitions are required for a purchase of more than $1,000.00 and purchases that exceed to total budget for that fund.
  2. Each Packing slip or invoice shall state the reason for the purchase and be signed by the employee.
  3. Emergency purchases for more than $1,000.00 may be made with two signatures from the Mayor, President of the Board, or Alderman.
  4. Tools and hand tools costing more than $25.00 can be replaced up to $250.00 (with a signed report attached to the invoice.)
  5. Purchases of $1,000.00 or less shall be made by the Mayor, City Superintendent, City Clerk, Chief of Police, Fire Chief, or Electric Superintendent. Purchases shall be budgeted and each packing slip or invoice shall state the reason for the purchase and be signed by the authorized personnel.

Inventory

  1. Each department supervisor will be responsible for all items in their department.
  2. A yearly inventory will be turned into the City Clerk or Assistant City Clerk signed by the department supervisor.
  3. The City Clerk or Assistant City Clerk will keep an inventory of all items checked out to each employee. Each employee’s inventory will be checked at least once a year and the employee will be required to sign the inventory sheet.
  4. Failure to produce any item on the inventory sheet that is checked out to an employee will result in the employee being charged the replacement cost of that item.

Buildings

Each building is to be locked at the end of each business day. It is the responsibility of the supervisor to make sure that this is done.

Vehicles/Equipment

  1. All vehicles are to be locked when not in use.
  2. The equipment and vehicles of the city ARE NOT for public use and will not be driven by anyone other than an employee of the City of Rich Hill. No employee personal use of vehicles or equipment.

___________________________

Jason Rich, Mayor

Attest:

____________________________

Brittany Schenker, City Clerk

This entry was posted in Resolution. Bookmark the permalink.