§ 1-173. Internal control or procedural manuals.

(a)

The county administrator and commission auditor shall concurrently have, in addition to and cumulative to all other powers and authority granted to said offices by the Charter, Code of Ordinances, and administrative code, the right, power and authority to promulgate and establish manuals governing the internal controls and procedures for each department and division of county government which is under the supervision and control of the county administrator.

(b)

The county administrator and commission auditor shall, pursuant to the power granted hereunder, promulgate an internal control or procedural manual for each department and division of county government which is under the supervision and control of the county administrator which shall establish and govern, within the limits prescribed by the Charter, Code of Ordinances, and administrative code, the following:

(1)

Procedures and controls for the handling of all funds and property administered by the various departments, boards, agencies, and divisions of county government;

(2)

Procedures and controls providing for the accountability of all county assets;

(3)

Any other rules, regulations, procedures, and controls necessary to the efficient and economic administration of county government.

(c)

All manuals, and any and all additions or amendments thereto, prepared hereunder, shall be signed and dated by the county administrator and commission auditor respectively, individually and collectively indexed, sequentially identified and dated, and annexed to the Broward County Administrative Code.

(Ord. No. 76-38, § 3, 8-31-76)