Organizational Structure


 

Legislative Auditor                                                   Gregory A. Hook, CPA

 

Fiscal Compliance Audit Division

Laura E. Johnson, CPA, Director

The Fiscal Compliance Audit Division is responsible for performing fiscal compliance audits of all agencies of the Executive and Judicial Branches of State government at least once every three to four years. These audits evaluate financial and administrative activities to ascertain whether transactions have been properly recorded, whether appropriate procedures and controls are in place, and if the agencies have complied with laws, rules, and regulations. In addition, this Division operates a fraud hotline.

Performance Audit Division

Vacant

The Performance Audit Division is responsible for conducting performance audits to assess economy, efficiency, effectiveness, and program results. In addition, this Division is responsible for financial management audits of local school systems.  This Division also conducts various special audits and reviews including follow-up reviews and special requests from the General Assembly. 

Information Systems Audit Division

Stephen P. Jersey, CPA, CISA, Director

The Information Systems Audit Division is responsible for audits of information systems as well as providing technical support for other audit operations and administrative functions within the Office. Audit support includes providing FMIS reports, technical advice on in-house systems, and various computer data extracts. Administrative support includes the development and maintenance of the Office network and management information systems, and acquisition and maintenance of computer hardware and software.

Quality Assurance and Professional Development Division

Jacquelyn Blocher-Moran, CPA, Director

The Quality Assurance and Professional Development Division supports the auditing function by providing a quality control process to ensure the overall reliability and integrity of the Office’s audit reports and compliance with professional standards. The Division also reviews the audit reports of counties, municipal corporations, taxing districts, and community colleges as required by law. In addition, this Division coordinates the Office’s recruitment and staff development activities and oversees the Office’s administrative functions.