The Brazil Public Library’s internal controls are designed to align with the requirements outlined by the Indiana State Board of Accounts (SBOA). These controls are based on the Uniform Internal Control Standards for Indiana Political Subdivisions, which emphasize five key components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The SBOA requires public libraries to maintain a system of internal controls to promote accountability and transparency, as mandated by Indiana Code 5-11-1-27.

1. Control Environment

The control environment sets the tone for the organization and establishes a foundation for effective internal controls.

• Policy Adoption: The Brazil Public Library Board of Trustees adopts a formal internal control policy that complies with SBOA standards. 
• Tone at the Top: The Library Director and Board demonstrate a commitment to integrity and ethical behavior by adhering to a conflict-of-interest policy, signed annually by all board members and key staff.
• Organizational Structure: There are defined, clear roles and responsibilities between the Library Director and the Business Manager that ensure a separation of duties (e.g., the person approving expenditures does not also process payments). 

Training: All staff and board members complete SBOA-approved internal control training within 90 days of hire, with additional training documented in the employee’s file.