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Audit Services

Phone: 913-715-1830

111 S. Cherry St., Suite 1050, Olathe, KS 66061

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Performance Measures

Johnson County Audit Committee

Why Are Performance Measures Important?

As auditors, we evaluate the performance of the departments and agencies of Johnson County and often recommend they establish performance measures to improve management oversight and operations. It also makes sense for auditors to establish and use performance measures to manage and report the results of their work. Establishing, monitoring, and reporting performance can enhance credibility by demonstrating the extent to which we are meeting our goals and providing value to Johnson County.


Peer Review

audit image

Generally Accepted Government Auditing Standards (GAGAS) guide local government auditors nationwide and are issued by the Comptroller General of the United States.  These standards require audit organizations to receive an external peer review at least once every three years.

The objective of a peer review is to determine whether an audit organization’s quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards.

Peer review was completed in November 2019.  See Peer Review results or ALGA's Peer Review Compliance Certificate.

Johnson County Audit Committee

Johnson County Audit Committee


On Thursday, January 5, 2017, the Board of County Commissioners approved resolution No. 001-17 to establish an Audit Committee. The Audit Committee will consist of the Chairman of the Board, the Vice Chairman of the Board and a member of the Board appointed annually by the Chairman.  The Audit Committee will make recommendations concerning the audit plan and the audit process, and will coordinate on the audit plan and reports.


  • Chairman Ed Eilert (Chair)
  • Vice Chairman Janeé Hanzlick
  • Commissioner Shirley Allenbrand


The Audit Committee will meet as needed, but no less than twice a year. Pursuant to the Kansas Open Meetings Act, all of the meetings of the Audit Committee are open to the public, unless specifically closed under provisions authorized under state law. The Audit Committee will meet in the Johnson County Administrative building, 111 S. Cherry St, Olathe, KS 66061.

Meeting Schedules



Guiding Principles

Mission Statement
As the independent evaluator of Johnson County activities -- we provide objective assurance and insight regarding the effectiveness and efficiency of the County’s operations, services, programs, risk management, and internal controls.

Vision Statement
We are recognized as a knowledgeable, valued and trusted audit and consulting partner.

Core Values

  • Service – through professional competence and due care
  • Trust – through integrity and objectivity
  • Professionalism – through behavior and conduct

Audit Charter

Resolution No. 008-94

WHEREAS, on February 3, 1994, the BOCC adopted Resolution No. 008-94, establishing the position of Internal Auditor and providing funding for the position;

WHEREAS, Resolution No 008-94 was attached to and made a part of Resolution No. 045-92, providing for the Organizational Structure of Johnson County Government (hereinafter "County"); and

WHEREAS, on May 19, 1994, the BOCC officially appointed Johnson County's first Internal Auditor; and

WHEREAS, the BOCC has determined that adoption of an Internal Audit Charter would be beneficial to further establish the independence of the AUDITOR and provide BOCC authorization for the AUDITOR to gain full, free, and unrestricted access to all COUNTY records, physical properties and personnel, relevant to conducting reviews.

NOW, THEREFORE, BE IT RESOLVED by the BOCC that the following Internal Audit Charter for Johnson County Government be adopted, and that the Internal Auditor be authorized and directed to implement the Charter as outlined, subject to the continued availability and approval of funding by the BOCC:



THIS RESOLUTION shall be known and may be cited as the "Internal Audit Charter for Johnson County Government." It is intended to provide a general overview of the internal audit function of the COUNTY. For the purposes of this Charter, the term internal audit shall be defined as an independent appraisal activity established within the COUNTY to examine and evaluate its activities.

The AUDITOR shall seek to achieve the following objectives:

  1. To undertake internal audits to assist COUNTY employees in the effective discharge of their responsibilities by furnishing them with analyses, appraisals, recommendations, counsel, and information concerning activities reviewed; and
  2. To promote effective controls of Johnson County resources, at a reasonable cost.


To accomplish the stated objectives, the BOCC authorizes the AUDITOR;

  1. To design and direct a continuous audit plan that is broad enough in scope to enable the BOCC to ascertain that COUNTY assets and records are adequately protected, that the reliability and integrity of information is intact, that resources are being used economically and efficiently, that the COUNTY is in compliance with laws and regulations, and that goals and objectives are being met; and
  2. To have full, free and unrestricted access to any of the COUNTY's records, physical properties, and personnel relevant to any internal audits being conducted.

The AUDITOR shall have no direct responsibility or authority over any of the activities or operations reviewed. To maintain its independence, the AUDITOR, shall not develop or install procedures, prepare records, establish policies, or engage in activities which would normally be reviewed through an internal audit.


The AUDITOR shall attempt to provide added value to the COUNTY through adherence to the following basic principles:

  1. Establishment and maintenance of a cooperative relationship with COUNTY employees to assist them with finding effective, efficient processes to accomplish the COUNTY's goals and objectives;
  2. Formalization of a process to allocate audit resources based upon assessing risk within the COUNTY and focusing efforts on high risk/high value-added audits; and
  3. Enhancement of the efficiency and effectiveness of audit services by seeking feedback from management, maintaining independence, utilizing current technology, adhering to professional and governmental audit standards, and keeping abreast of changing audit philosophies and techniques.

This resolution is an ordinary home rule resolution, and shall become effective upon its adoption.


(Signed) Bruce R. Craig, Chairman
September 8, 1994