Communicating Staff Members Roles

Purpose: To ensure that staff who perform a control function understand the control.

Procedure: The Business Administrator/Board Secretary will establish a procedure to ensure that all employees who are charged with control understand the importance of control and their role in the control environment.

• Controls that are not performed with an understanding of said control will not be adequate.
• A review of the controls and the staff member’s role in the controls should be conducted at least annually, and anytime there is a change in the control, the personnel, or the laws and regulations affecting the control.