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Table of Contents - Unified Government of Wyandotte County ...

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<strong>Unified</strong> <strong>Government</strong> <strong>of</strong> <strong>Wyandotte</strong> <strong>County</strong>/Kansas City, KansasDepartment Overview:2012 Amended and 2013 Operating BudgetDepartment OverviewLegislative AuditorThe Office <strong>of</strong> the Legislative Auditor was established in the Charter <strong>of</strong> the <strong>Unified</strong> <strong>Government</strong>. TheLegislative Auditor accomplishes independent reviews <strong>of</strong> the operations <strong>of</strong> the <strong>Unified</strong> <strong>Government</strong>through performance and financial audits. The <strong>Unified</strong> <strong>Government</strong> Ethics Program promotes publictrust through an independent Ethics Commission. The Ethics Administrator provides Ethics training forall <strong>Unified</strong> <strong>Government</strong> Employees and Board Members and conducts investigations. The LawEnforcement Legislative Auditor is responsible for auditing the Police and Sheriff’s Departments.Important Issues: Compliance with <strong>Government</strong> Auditing Standards requires a peer review <strong>of</strong> the LegislativeAuditor’s Office. Conduct audits to help protect <strong>Unified</strong> <strong>Government</strong> assets..Highlights: Legislative Auditor’s <strong>of</strong>fice assists the external auditors with the OMB Circular A-133, SingleAudit each year. The assistance provided to the external auditors for the Single Audit for theyear ending 12/31/11 was approximately 850 hours. Our assistance provides an overall costreduction in the outside audit annual engagement.The Legislative Auditor’s Office is required by <strong>Government</strong> Auditing Standards to have 80 hours<strong>of</strong> Certified Pr<strong>of</strong>essional Training for each employee every two years. The start <strong>of</strong> the next twoyear period will begin in 2013. A new Law Enforcement Legislative Auditor was hired March 1, 2012. The Legislative Auditor’s <strong>of</strong>fice completed a peer review successfully in April, 2012.New Initiatives:2012 Budget: Sufficient budget will allow this <strong>of</strong>fice to comply with <strong>Government</strong> AuditingStandards by having a peer review conducted and complete necessary training.2013 Budget: Compliance with the <strong>Government</strong> Auditing Standards regarding minimumtraining hours for all staff.44

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