The Office of Audits conducts audits of the Kentucky Court of Justice, including the Administrative Office of the Courts, circuit court clerks, master commissioners and court facilities. This office provides risk-based guidance to protect the transparency and stewardship of the administrative functions of the state court system. It also manages the AOC’s fraud, waste and abuse tipline.
These responsibilities are carried out by two divisions, Audit Services and Internal Audit.
Division of Audit Services
The Division of Audit Services audits the financial activities of circuit court clerks, master commissioners and domestic relations commissioners. Audit Services also completes transfer packets, which close out the accounts of former circuit court clerks and master commissioners when new officials take office.
The division performs annual audits of operating costs for judicial centers, courthouses and other court facilities. It also assists the Division of Court Services with the accounting system and training programs for circuit court clerks.
Division of Internal Audit
The Division of Internal Audit conducts risk-based audits and provides independent assurance that the AOC’s risk management, governance and internal control processes are operating effectively.
The internal audit director is responsible for coordinating any external audits of the AOC and reports to the Audit Oversight Committee. The committee is chaired by the chief justice of Kentucky and was established in 2020 by the Rules of Administrative Procedure AP Part XIX, Internal and External Audits of the Administrative Office of the Courts.