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:
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:
- 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
- To promote effective controls of Johnson County resources, at a reasonable cost.
II. AUTHORITY AND RESPONSIBILITIES
To accomplish the stated objectives, the BOCC authorizes the AUDITOR;
- 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
- 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:
- 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;
- 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
- 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.
BOARD OF COUNTY COMMISSIONERS
OF JOHNSON COUNTY, KANSAS
(Signed) Bruce R. Craig, Chairman
September 8, 1994