BC 2005 06 20 REGULAR - Laserfiche WebLink

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June 20, 2005 - Regular Meeting Page 253 will perform additional procedures as necessary to follow up on internal audit recommendations to ensure they are appropriately implemented. The Finance Department staff has full authority to ask questions and review documentation, procedures and activities of all Departments of the County, and recommend changes related to internal control procedures in connection with any financial activity affecting the County. DEPARTMENTAL RESPONSIBILITY: It is the responsibility of each department to maintain internal controls which assure expenditures are appropriate for their business function and assure that assets within control of their department and the County are properly safeguarded. It is the responsibility of each Department Director and all employees to disclose all known or suspected occurrences of fraud, theft or other illegal acts, and all material errors and/or irregularities in their department' s financial records and reports, whether they are asked about them or not. Any questions posed by the Finance Department staff in connection with the internal audits must be answered truthfully and completely. If the person to whom a question is addressed does not feel comfortable answering the question or discussing the matter with a particular Finance Department staff member, this person should contact their Department Director or the Finance Director to discuss the matter discreetly. All information requested by the Finance Department staff in connection with the internal audits must be provided in a timely fashion, not to exceed two weeks from the date of request. EXTERNAL AUDIT: An external auditing firm is selected every three years by the Board of County Commissioners to perform an annual audit of the County's records in accordance with Generally Accepted Accounting Principles (GAAP) , Generally Accepted Auditing Standards (GAAS) , and in accordance with the Single Audit Act (OMB A-133) for federally assisted programs. The internal auditing function simply serves as an enhancement to the external audit, and provides a more detailed review of departmental internal controls and compliance with financial policies and procedures. (F-14) Infrastructure Confidentiality and Security POlicy UPON MOTION of Commissioner Privette, seconded by vice Chairman Carruth and unanimously carried, the Board adopted the following Infrastructure Confidentiality and Security Policy as submitted by Debbie Brannan, Information Technology Services (ITS) Director. INFRASTRUCTURE CONFIDENTIALITY AND SECURITY POLICY 1.0 Policy It shall be the policy of Cabarrus county to control and monitor access to security sensitive data. Cabarrus County will restrict access to plans, design drawings and similar documentation of its public infrastructure to only those individuals and organizations that require this information in conducting their business with the County and upon demonstration of such need. All requests will be evaluated and data provided will be based on the requirements of the project for which the data will be used. Requests for this information will be documented and maintained by the County. 2.0 Definitions 2.1 Public Infrastructure - Includes the County's: (a) public buildings, (b) telecommunication and data communication networks, and (c) public security plans. 2.2 Detailed Plans, Drawinqs and Documentation - Electronic or non-electronic information that communicates the organization, arrangement, location, or an operational understanding in sufficient detail to endanger or otherwise compromise the security or operation of the facility or plan being communicated. 2.3 Public Security Plans procedures pertaining to i . e . , Emergency Act ion Assessments. Includes any assessments, the security of the County's Plan, Response Plans, and policies and/or infrastructure; Vulnerability 2.4 Licensed Professional Shall include any individual licensed by the State of North Carolina in the professions of: (a) Professional Engineer,