HomeMy WebLinkAbout2924 RESOLUTION NO. ~q~,4
A RESOLUTION of the City Council of the City of
Bremerton, Washington, approving City of Bremerton Policy No.
2-10-02, Loss of Public Funds or Assets.
WHEREAS, City of Bremerton Policy No. 2-10-02, entitled "Loss of Public
Funds or Assets" approved by the City of Bremerton Audit Committee and made effective April
4, 1994, is attached hereto as Exhibit A; and
WHEREAS, the City of Bremerton Audit Conunittee has amended City Policy
No. 2-10-02, Loss of Public Funds or Assets Policy as set forth in Exhibit B attached hereto in
order to update the procedures for reporting and investigating loss, suspected loss or
misappropriation of public funds or assets; and
WHEREAS, the Audit Committee has recommended that the City Council
approve City of Bremerton Policy No. 2-10-02 as amended; NOW THEREFORE;
THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON,
DOES HEREBY RESOLVE AS FOLLOWS:
SECTIONL The City Council hereby approves City of Bremerton Policy No. 2-
10-02 entitled "Loss of Public Funds or Assets" attached hereto as Exhibit B and incorporated
herein by this reference.
SECTIONZ Severabilit~. If any one or more sections, subsections, or
sentences of this Resolution are held to be unconstitutional or invalid, such decision shall not
affect the validity of the remaining portion of this Resolution and the same shall remain in full
force and effect.
SECTION3. Effective Date. This Resolution shall take effect and be in force
immediately upon its passage.
PASSED by the City Council of the City of Bremerton, Washington this,-Sl/,t~
day of/~n,t ~1, ,2004.
DAREN NYGREN, Counci~JP~esident
APPROVED AS TO FORM: ATTEST:
~R~ER A. LUBOVICH, City Attomey~ PAULA JOlT N, Interim City Clerk
R:\LEGAL~Resolutions\Loss of Public Fu~-
?
1
Loss of Public Funds or Assets Policy
INDEX EFFECTIVE DATE: 04/04/94
Audit APPROVED
2-10-02 REVISED DATE: Audit Committee
PURPOSE TNs policy and procedure is to be followed in investigating and reporting the low or
suspected loss or misappropriation of public funds or assets.
DEFEXrlTION Public Funds or assets are defined as items that are entrusted to an employee which
would include cash, supplies, property, etc.
PROCEDLrRE Any employee who suspects the loss of public funds or assets may file a complaint
with the employee's department head and the Mayor, in accordance with Section
2.96.070 (a) of the City's Ethic Ordinance 4316.
Should an employee desire to remain anonymous, the employee may contact either
the City Police Department or the City Internal Auditor. Once contact has been made
with either or these two departments, the Police Chief or Internal Auditor will
immediately contact the Mayor for direction.
Upon receipt ora report on the suspected loss of public funds or assets, the Mayor
shall inform the Department Head and the City Attorney.
The Mayor, Department Head or City Attorney may cause a preliminary investigation
to be performed by individuals appropriate to the circumstances to ascertain the facts
regarding the allegation.
The Mayor shall contact the Audit Committee chairperson whenever there is a need
to have the Internal Auditor conduct a review of any City records that may confirm
the alleged loss of public funds or assets.
REPORTING The Audit Committee shall cause the Internal Auditor to inform the State Auditor's
Office of all suspected losses in compliance with State Auditor's Collection 007.
1
LOSS.POL
EXHIBIT A
An employee who has reported a possible loss of public thnds and who does not
receive a response regarding the investigation and/or actions taken by the Department
Head, shall inform the City Attorney of the lack of such response.
RESOURCES '* City of Bremerton Ethics Ordinance 4316 (Available in the Bremerton
Municipal Code and Human Resources Office)
State Auditor's Bulletin 007 (available bom Audit Committee)
· RCW 43.09.260 (available fi.om City Attorney)
· Public Entity Employee Misappropriation/Investigations Checklist (available
from City Attorney)
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LOS$.POL
CITY OF BREMERTON LOSS OF PUBLIC FUNDS
GENERAL ADMINISTRATION OR ASSETS
INDEX EFFECTIVE DATE: 4/09/1994 APPROVED
Audit City Council
2-10-02 REVISED DATE: April ,2004 Resolution
PURPOSE To provide a procedure for city employees or officials to report the loss,
suspected loss or misappropriation of public funds or assets.
DEFINITION Public funds are defined as any cash on hand, cash or investments in any
bank or investment account, or any petty cash funds of the City.
Public assets are defined to include office furniture, fixtures and
equipment, vehicles, computers, supplies, material inventory, or any other
tangible property purchased or acquired by the city, or in the care of the
city, whether inventoried or not.
PROCEDURE Any employee or official who suspects the loss of any public funds or
assets or the misappropriation of public funds or assets, shall report such to
one or more of the following:
Department Head
Mayor
Police Department
City Auditor
· A Department Head receiving a report of loss will advise the City
Auditor who will then assist the Department Head in making a
preliminary inquiry of the nature and extent of the reported loss.
,, The Mayor, upon receiving a report of loss, will advise the City
Auditor.
· The Police Department, upon receiving a report of loss, shall advise
the City Auditor in addition to conducting whatever investigation
they may do.
· The City Auditor, upon receipt of a report of loss, will conduct a
preliminary inquiry to determine if there is a loss.
Upon finding a reasonable basis for a suspected loss, and meeting the
threshold criteria established by the State Auditor's Office, the City
Auditor wilt notify the Mayor, Risk Manager and the Audit Committee. In
accordance with Section 43.09.185 RCW the City Auditor will promptly
notify the State Auditor's Office.
EXHIBIT B