Internal Control Procedures for Vanderburgh County

Internal Control Policy and Required Certifications:

Internal Controls OrdinanceEmpty heading

CO.06-16-006 was adopted by the Vanderburgh County Commissioners on June 7, 2016. It appears under county code in Title 2 Chapter 2.05. Click here to review. 

Click on County Ordinances below for:

2.90.310 Discipline/termination/work rules.

2.90.315 Problem Resolution.

2.90.131 Use of Credit Cards.Empty heading

2.90.135 Personal use of county property.Empty heading

2.90.160 Timekeeping.Empty heading

Internal Control Training

• Click on SBOA Webinar link for the training webinar.
• Once completed, click on the Certification Form link below to fill out and submit to Tamara Shiver in the Auditor's Office.

SBOA Documentation Internal Control Training

• SBOA site
• Certification Form
• Indiana Internal Controls Standards for Political Subdivisions 

Internal Controls - Vanderburgh County Lease Policy

• Signed Lease Policy

Internal Controls - Vanderburgh County Capital Asset Policy

• Capital Asset Policy

Internal Controls - Grant Procedures

Grant Reporting - Department:Empty heading

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The Department will submit the grant application to the "Grantor" for approval.Empty heading

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Once the Grant application is approved, the grant agreement is sent to the Auditor to be signed.Empty heading

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Once the final grant agreement is provided by the "Grantor", the Department will bring the grant to the Auditor's Office for execution.Empty heading

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The Auditor's Office will create a file for each grant.Empty heading

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The Department must return a copy of the Awards letter, grant agreement, and a New Fund Request to the Auditor's Office. If it is a Federal Grant, a Federal Grant Summary Form must also be submitted.Empty heading

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The Department must fill out a Grant Monies Requested Form each time the County is to receive grant funding. The claim vouchers and request for advances supporting the
distribution should be attached to the form.
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A copy of all documents will be kept in their own grant file by fund in the Auditor's Office.Empty heading

Grant Reporting in Gateway:Empty heading

Step One:Empty heading

The Bookkeeper in the Auditor's Office will pull individual grant files and a working spreadsheet for each fund.

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The Bookkeeper will run reports from our Financial System.

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Compare financial reports to the Bookkeeper's spreadsheet verifying receipts, invoices, quietus, to make sure they balance.

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Once the financials are balanced to the grant files, that information is entered into Gateway.

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After entering everything into Gateway, run a Grant report out of Gateway to insure the balances match to our financial system and the Bookkeeper's detailed spreadsheet.

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The Bookkeeper's spreadsheet is sent to the appropriate department to verify receipts, disbursements, award numbers, CFDA numbers, and pass through entity information.

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The departments will verify all information, and make any corrections if necessary. The Departments will have to INITIAL next to each:

• Receipt total,
• Disbursement total,
• Project Name and Description,
• Federal Program name and Project Title,
• Federal Agency,
• Pass Through Agency,
• CFDA Number,
• Award Name,
• Award Number
• and Grant Type.

Step Eight:Empty heading

Then the Federal Grants will be submitted in Gateway, and the grant reporting will be completed to the best of the Auditor Office's ability.