[§103D-1205]  Internal control.  The
head of the department, or the head of any board, commission, agency, bureau,
or office of the State and any county having the care, custody, or control of
any state property is responsible for maintaining an adequate system of
internal control to ensure the accountability, safekeeping, maintenance, and
proper use of state property and verify that the internal control system
continues to function effectively as designed. [L 1994, c 186, pt of §1]