Washington Township

Internal Controls Policy

Issue 1: Credit Cards/Debit Cards

It can be difficult to adequately track credit card and debit card expenditures, and easier to fraudulently use those cards. To that end:

No Trustee, employee or Board member for Washington Twp. will open or maintain a credit card or debit card in the name of Washington Twp. Township bills will be paid by check only..

Issue 2: Payroll

Payroll needs to be in a timely and standard manner. To that end:

Payroll will be issued no earlier than the 20th of the month with the exception of December. All Board Members payroll will be paid at the last meeting of December, per salary guidelines established before December of the prior year.

Issue 3: Accounts payable.

Bills need to be paid in a timely fashion and in accordance with regulations set forth by the Board and the State of Indiana. Accounts payable also must be to verifiable sources. To that end:

Board President and Board will review and sign off on all accounts payable for each month at the next month's Board meeting. At the request of the Board, the Trustee will produce and explain any transactions at the monthly Board meeting. If the Board meeting is cancelled for any reason, the Board will then review and approve the account payables at the next meeting. The Trustee will keep all receipts and produce them at the request of the Board. The Bank Reconciliation will be prepared and reviewed by the Trustee and the Clerk and provided for review to the Board at the next Board meeting. All issues regarding the Bank Reconciliation will be dealt with in a timely manner. All payables will be signed by the Trustee and verified by the clerk prior to dissemination. Any transfer of funds to another government unit will be by Resolution of the Washington Twp. Board.

Issue 4: Accounts Receivable.

Payments made to the Trustee need to be remitted to the General Fund. To that end:

All deposits will be made in a timely manner. Auto deposit will be maintained wherever possible.

Issue 5: Township Assistance

Township Assistance is an area where fraudulent activity can occur. To that end:

All Township Assistance will follow the guidelines set forth in the Township Guidelines available from the Trustee or from the website. Trustee will keep the Board apprised of any ongoing assistance manners, and will provide explanation of assistance upon request. The Clerk will verify the Assistance claim and sign the voucher. Payments from the Township Assistance Fund will not be given to the individual requesting assistance. Assistance will be remitted to companies only, with the exception of Individual Land Lords. Trustee will verify Land Lord is of no relation to the person requesting assistance prior to assistance given.