The Trea­sur­er is respon­si­ble for estab­lish­ing and main­tain­ing an inter­nal con­trol struc­ture designed to insure that the assets of the Coun­ty are pro­tect­ed from loss, theft or mis­use.  The inter­nal con­trol struc­ture shall be designed to pro­vide rea­son­able assur­ance that these objec­tives are met.  The inter­nal con­trols shall address the fol­low­ing points:

(A) Con­trol of collusion.

(B) Sep­a­ra­tion of trans­ac­tion author­i­ty from accounting.

(C) Cus­to­di­al safekeeping.

(D) Writ­ten con­fir­ma­tion of tele­phone trans­ac­tions for invest­ments and wire transfers.