Performance Audits:

• Exceptions to Competition – Audit Services conducted a performance audit of procurement under exceptions to competition. The audit includes two recommendations to strengthen the process.

Performance Audits:

• Cybersecurity Protect Actions: JCPRD – Audits Services conducted a performance audit of data security to maintain the availability of data for the continuity of operations. This audit is confidential under K.S.A 45-221 (a)(12) and (45).

• Cybersecurity Protect Actions: Library – Audits Services conducted a performance audit of data security to maintain the availability of data for the continuity of operations. This audit is confidential under K.S.A 45-221 (a)(12) and (45).

• Cybersecurity Protect Actions: DTI - Audits Services conducted a performance audit of data security to maintain the availability of data for the continuity of operations. This audit is confidential under K.S.A 45-221 (a)(12) and (45).

• Aging and Human Services – Audit Services completed a performance audit of aging services in the department of Aging and Human Services. It offered recommendations to help address the needs of the growing number of older adults.

• JCPRD Children's Services - Audit Services conducted a performance audit of Johnson County Park and Recreation District Children’s Service use of leading practices in its Out of School Time program.

• Grants Management - Johnson County is managing nearly $195 million in active federal and state grants in addition to recent COVID grants. Audit Services followed up on the recommendations to County Management from the 2010 Grants Management and 2012 American Recovery and Reinvestment Act Assurance audits to determine if actions have been taken to improve oversight of grants management based on the implementation of recommendations from these audits. We found FMA Management has fully implemented all the recommendations as intended. The county now has a central oversight function reviewing department/office/agency management, accounting and reporting of grants, to ensure internal controls are in place and grants are managed in compliance with federal, state and county requirements.

Other Reports:

• Risk Assessment Report - Phase 1

Performance Audits:

• Succession and Transition Planning - Audit Services conducted a performance audit, which found a written framework for succession and transition planning would help the county avoid disruptions when employees leave.
• Johnson County Library - Audit Services completed a performance audit of the Johnson County Library’s Pillars of Performance & Development (PPD) processes to determine if the County’s performance management and development coaching system was working as intended for the Library employees. We found that County guidance is sufficient for employees to implement the processes effectively and follows industry recommendations for implementing effective performance management systems. We surveyed Library employees and their responses confirmed the process is collaborative, positive, focuses on future goals and plans, and provides sufficient feedback
• Mental Health Center - Audit Services conducted a performance audit of how high turnover impacts staff and clients at Johnson County Mental Health Center.
• Micro Transit - Audit Services conducted a performance audit of the oversight controls in place for the Micro Transit pilot program.
• Motor Vehicle Refunds - Audit Services conducted a performance audit of the process for refunding motor vehicle taxes and fees.

Audit Activity Reporting:

• Status of Recommendations

Other Reports:

• Audit Plan