Page 60 - City of Bedford FY21 Budget

X. INTERNAL CONTROLS

WRITTEN PROCEDURES. Wherever possible, written procedures will be established and
maintained by the Director of Administrative Services for all functions involving cash handling
and /or accounting throughout the City. These procedures will embrace the general concepts of
fiscal responsibility set forth in this policy statement.

DEPARTMENT DIRECTOR’S RESPONSIBILITY. Each Department Director is
responsible to ensure that good internal controls are followed throughout his or her Department,
that all Finance Division directives or internal controls are implemented, and that all independent
auditor internal control recommendations are addressed. The Finance Division will assist
Department Directors in implementing the internal control requirements and obtaining their
compliance.

XI. STAFFING AND TRAINING

ADEQUATE STAFFING. Staffing levels will be maintained at an adequate level for the fiscal
functions of the City to operate effectively. Overtime shall be used only to address temporary or
seasonal demands that require excessive hours. Workload shedding alternatives will be explored
before adding staff.

TRAINING. The City will support the continuing education efforts of all financial staff
including the investment in time and materials for maintaining a current perspective concerning
communicating, teaching, and sharing with other staff members all information and training
materials acquired from seminars, conferences, and related education efforts.

To the fullest extent possible, written documentation of tasks and procedures will be developed
and maintained as both an aid to personnel training and an element of effective management.

AWARDS, CREDENTIALS, RECOGNITION. The City will support efforts and
involvements that result in meeting standards and receiving exemplary recitations on behalf of
the City’s fiscal policies, practices, processes, products, or personnel. The City will support
participation in the Distinguished Budget Presentation Award program and the Certificate of
Achievement for Excellence in Financial Reporting program sponsored by the Government
Finance Officers Association of the United States and Canada.

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