As the old adage goes, “an ounce of prevention is worth a pound of cure." This is obviously true in the case of healthcare, where regular exercise and healthy dietary choices may help to reduce the risk of developing serious maladies. Periodic battery replacement in home smoke detectors, a very simple preventive measure, can help save lives. And, routine oil changes can help avoid costly car repairs and keep a vehicle running for more than 200,000 miles. The same adage applies to establishing internal controls over municipal financial operations.