13402. Agency heads are responsible for the establishment and maintenance of a system or systems of internal control, and effective and objective ongoing monitoring of the internal controls within their state agencies. This responsibility includes documenting the system, communicating system requirements to employees, and ensuring that the system is functioning as prescribed and is modified, as appropriate, for changes in conditions.(Amended by Stats. 2015, Ch. 25, Sec. 15. (SB 84) Effective June 24, 2015.)
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