Decatur County Community Schools
Bylaws & Policies
 

6111 - INTERNAL CONTROLS

All employees, Board members, consultants, vendors, contractors and other parties maintaining a business relationship with the School Corporation shall act with due diligence in duties involving the School Corporationís fiscal resources.

Per State law, the Board adopts the Uniform Internal Control Standards for Indiana Political Subdivisions in order to aid in the prevention and detection of fraud, financial impropriety, or irregularity.

The Superintendent or designee shall be responsible to implement the internal control standards designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the School Corporation and to recommend to the Board any policies or procedures required to carry out the standards.

Training shall be provided on the internal control standards and procedures to all school employees and newly hired employees whose duties include receiving, processing, depositing, disbursing, or having access to school and extracurricular funds. Such training should be given periodically to these employees whenever the standards have been changed or updated, including new school corporation policies and procedures relating to the internal control standards and training to refresh the employees on the standards requirements.

I.C. 5-11-1-27

Adopted 8/10/16