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 rest 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
- Whitney Baxter
- Tyler Fallin
- Daniel King
- Mike Lamb
- Arthur Lucas
- Preston Worley
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.
2022 Audit Reports
Exactions Program Audit MAPPR
LFUCG Ethics & Compliance Audit MAPPR
Quality Self-Assessment with Independent Validation
E-911 Fee Collections Audit
Division of Emergency Management Audit
Right-of-Way Fee Collections Audit
Kronos Timekeeping System Audit MAPPR
Journal Entry Controls Audit
Electronic Monitoring & Drug Testing Collections Audit MAPPR
Division of Fire Fleet Maintenance Parts Inventory Controls Audit
Office of Homelessness Prevention & Intervention Audit MAPPR
Code Enforcement Billing & Abatement Audit MAPPR
Community Corrections Federal & State Fees Audit
Police Confiscated Funds Audit
2021 Audit Reports
Accounts Payable Controls Audit
Affordable Housing Program Audit MAPPR
False Alarm Fee Collections Audit
Kronos Timekeeping System Audit
Swimming Pool Collections Audit MAPPR
Waste Management Garbage Collection Rate Study
Fleet Fuel Costs Audit
Yard Waste Coupon Redemption Process Audit
Facilities Management Inventory Controls Audit
Procurement Card Audit
Code Enforcement Billing & Abatement Audit
Office of Homelessness Prevention & Intervention Audit
2020 Audit Reports
Fire EMS Billings Audit MAPPR
ACH & Wire Transfers Audit
Ethics & Compliance Program Audit
PCI DSS Emerging Risk Report
Golf Course Collections & Pro Shop Inventory Controls Audit MAPPR
Cloud Computing Governance and Controls Audit
Exactions Program Audit
Building Inspection Collections Audit MAPPR
LexServ Billing & Collections System Audit
PCI Annual Compliance & Attestation U.S. Bank Review
Affordable Housing Program Audit