Internal Audit
The mission of the Office of Internal Audit is to provide independent, objective assurance and consulting services designed to add value and improve the Urban County Government’s operations. It helps the local government accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
Scope of Work
The scope of work of the Office of Internal Audit is to determine whether the Urban County Government’s procedures of risk management, internal control, and governance, as designed and represented by management, are adequate and functioning in a manner to ensure:
- Risks are appropriately identified and managed.
- Significant financial, managerial, and operating information is accurate, reliable and timely.
- Employees’ actions are in compliance with policies, procedures, standards, and applicable laws and regulations.
- Resources are acquired economically, used efficiently and adequately protected.
- Programs, plans, and objectives are achieved.
- Quality and continuous improvements are fostered in the Urban County Government’s control process.
Internal Audit Board
Ultimate supervision and oversight of the Office of Internal Audit rests with an Internal Audit Board. The Board is comprised of seven voting members, including four members from the community, two Urban County Council members, and the mayor or their designee. The CAO and council administrator are non-voting ex-officio members. This reporting structure promotes auditor independence.
Members of the Board
- Trisha Hayes, Chair
- Gary Ludwick, Vice-Chair
- Fred Brown
- Daniel King
- Mike Lamb
- Susan Lamb
- William O' Mara
Ex-Officio (non-voting members):
- Sally Hamilton
- Stacey Maynard
Audit Reports
Audit reports for the last three years are available below. For prior reports, contact the Office of Internal Audit at (859) 258-3286.
2018 Audit Reports
Prisoner Account Fund MAPPR
Electronic Recycling Facility Audit
Building Inspection Collections Audit
PDR Program Audit
Parks & Recreation Cash Collections MAPPR
U.S. Bank Credit Card Audit
KRONOS Timekeeping Audit MAPPR
Fleet Fuel Costs Audit MAPPR
Purchasing Controls Audit
Accounts Payable Continuous Monitoring
Grants Housing Rehabilitation Program Audit MAPPR
PCI-DSS MAPPR
ESP Collections & Disbursements Audit
2017 Audit Reports
Quality Self-Assessment With Independent Validation
Springbrook Revenue System Audit
Revenue Counter Collections Audit MAPPR
PCI DSS US Bank Review
Adult & Tenant Services Financial Assistance Programs MAPPR
Accounts Payable Controls Audit MAPPR
Fleet Fuel Costs Audit-Final Report
Prisoner Account Fund Audit
Social Media Audit MAPPR
Journal Entry Controls Audit MAPPR
Ghost Employee Audit Report
CSEPP Management Action Plan Progress Report
Waste Management Collections Special Request MAPPR
Parks and Recreation Cash Collection Audit
Building Inspection Travel & Training Expense Review
KRONOS Timekeeping Audit
Purchasing Card Continuous Monitorin
Grants Housing Rehabilitation Program Audit
2016 Audit Reports
Waste Management Temporary Services Expense Audit MAPPR
Revenue Counter Collections Audit
Payment Cycle Continuous Monitoring
Parks & Recreation Catering and Food Service
Social Media
Journal Entry Controls
False Alarm Fee Collection
Code Enforcement Billings & Abatement Process
Budget Cycle Evaluation
Adult & Tenant Services Financial Assistance Programs
Accounts Payable Controls
Accounts Payable Continuous Monitoring
Community Corrections State and Federal Fees Audit
CSEPP Audit
2015 Audit Reports
Risk Management Information System Reporting
Inventory Control Process
Golf Course Collections Management Action Plan Progress Report
Golf Course P&L Statement Review Management Action Plan Progress
False Alarm Fee Collection
PeopleSoft Payroll & Financial Transactions
Extended School Program Collections & Disbursement Management Action Plan Progress Report
Street Closure Fees Evaluation
Vendor Competition Process Management Action Plan Progress Report
Form I-9
Material Recovery Facility Collections Process
Waste Management Temporary Services Expense
Waste Management Collections Special Request
Code for America
Procurement Card Audit Management Action Plan Progress Review
Asset Forfeiture Funds Management Action Plan Progress Report
Material Recycling Facility Raccoon Issue
Electronic Recycling Facility Audit Management Action Plan Progress Review
Revenue Collection and Allocation
2014 Audit Reports
MRF Collections Process
Code Enforcement Billings & Abatement Process
Facilities Management Surplus Inventory
Accounts Payable Continuous Monitoring
Asset Forfeiture Funds
MAP & CAP Funds Audit Management Action Plan Progress
Fleet Repairs & Maintenance Management Action Plan Progress
Division of Engineering NDS Process Management Action Plan Progress
Building Inspection Fee Collection Management Action Plan Progress
Consent Decree Expenditures Management Action Plan Progress
Revenue Collection and Allocation Audit
Change Order Process Management Action Plan Progress
Revenue Tax Gap Process Management Action Plan Progress
Prisoner Account Fund Management Action Plan Progress
Procurement Card
Tap-On-Desk Permit Collections Management Action Plan Progress
Swimming Pools Collection Management Action Plan Progress
Form I-9
Employees Workers' Compensation Sick Pay Match
General & Administrative Cost Allocation Management Action Plan Progress