KRS 67C.104: Office of internal audit -- Chief audit executive.

(1) There shall be an office of internal audit within the consolidated local government

that shall be separate from any other agency or department of the consolidated local

government. The office shall report directly to the consolidated local government

council. The office shall have a sufficient budget to conduct the activities and fulfill

the responsibilities set out by this section and by any ordinances passed by the

consolidated local government council.

(2) The office of internal audit shall be authorized to conduct financial and

performance audits and reviews of all departments, offices, boards, and activities of

the consolidated local government and have any other duties, powers, and

authorities as set out by ordinance.

(3) The office of internal audit s hall be headed by a chief audit executive, who shall

serve a term of four (4) years and shall be appointed in a manner determined by the

consolidated local government council by ordinance. A candidate for chief audit

executive shall receive the approval of the majority of the membership of the body

charged with making personnel employment decisions for the consolidated local

government council and that is responsible for appointing the chief audit executive.

The chief audit executive shall be at least twent y-one (21) years old and shall have

any additional qualifications as determined by ordinance of the consolidated local

government council.

(4) The chief audit executive may serve consecutive terms.

(5) Vacancies of the chief audit executive shall be handle d in the same manner as

appointments.

(6) A chief audit executive may be removed in a process determined by ordinance by

the legislative council of the consolidated local government for neglect, incapacity,

misfeasance, or malfeasance on the part of chief audit executive.