Offices

 Office of Policy and Audit

The Office of Policy and Audit (OPA) provides programmatic reviews of Finance and Administration Cabinet (FAC) functions and delegations, performs internal reviews for Cabinet management, and advises state agencies on policy and records management.  OPA assists the mission of FAC by providing a systematic, disciplined approach to evaluate and improve the effectiveness and efficiency of FAC operations within the following areas:

  • Financial - financial audits provide an independent assessment of whether reported financial information is presented fairly in accordance with generally accepted accounting principles (GAAP).
  • Compliance - compliance audits provide an assessment based on criteria established by provisions of laws, regulations, contracts, grant agreements or other requirements that could affect the resources of the Commonwealth or the efficiency of providing services to the public.
  • Operational - operational or performance audits provide objective analysis to assist management and those charged with governance to improve program performance, costs and efficiency by providing corrective actions and recommendations for internal controls.
  • Fraud and Abuse Detection - fraud is any intentional act or omission designed to deceive others, resulting in personal gain.  Abuse involves improper behavior that includes the misuse of authority or position for personal financial interests.
  • Information Systems - information systems audits include the analysis of the design or implementation of hardware, applications or software systems, as well as managing IT vulnerabilities and internal controls.

Related Information

 
Gerald W. Hoppmann, Executive Director

Office of Policy and Audit
702 Capital Avenue
Capitol Annex Room 493
Frankfort, KY 40601
(502) 564-7236

Offices and Divisions