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
- Arthur Lucas
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.
2019 Audit Reports
Accela Inspection Program Audit
Change Order Audit
Electronic Monitoring & Drug Testing Collections Audit
Facilities & Fleet Management Custodial Labor Audit
Fleet Repairs & Maintenance Audit
Golf Course Collections & Inventory Controls Audit
Springbrook Revenue System Audit MAPPR
MAP & CAP Audit
Fire EMS Billing Audit
Law Collection Activity Audit
Parks Swimming Pool Collections Audit
PCI Annual Compliance & Attestation U.S. Bank Review
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