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.
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.
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.
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.
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.
We are recognized as a knowledgeable, valued and trusted audit and consulting partner.
Resolution No. 080-94
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:
INTERNAL AUDIT CHARTER FOR
JOHNSON COUNTY GOVERNMENT
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:
II. AUTHORITY AND RESPONSIBILITIES
To accomplish the stated objectives, the BOCC authorizes the AUDITOR;
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:
This resolution is an ordinary home rule resolution, and shall become effective upon its adoption.
BOARD OF COUNTY COMMISSIONERS
OF JOHNSON COUNTY, KANSAS
(Signed) Bruce R. Craig, Chairman
September 8, 1994