Internal Audit Annual Reports and Peer Reviews, Acttc Internal Audit Division FY 2022-23 Annual Report and FY 2023-24 Audit Plan and Peer Review

COUNTY OF SAN LUIS OBISPO BOARD OF SUPERVISORS AGENDA ITEM TRANSMITTAL (1)DEPARTMENT (2)MEETING DATE (3) CONTACT/PHONE Auditor-Controller-Treasurer- 1/23/2024 Kari Lekvold (805) 781-4846 Tax Collector (4)SUBJECT Submittal of the FY 2022-23 Internal Audit Division Annual Report, the Results of the External Quality Control Review, and the FY 2023-24 Audit Plan. (5)RECOMMENDED ACTION It is recommended that the Board: 1. Receive, review, and file the FY 2022-23 Internal Audit Division Annual Report and the Results of the External Quality Control; and 2. Approve the FY 2023-24 Audit Plan. (6)FUNDING SOURCE(S) (7)CURRENT YEAR FINANCIAL (8)ANNUAL FINANCIAL (9)BUDGETED? N/A IMPACT IMPACT Yes $0.00 $0.00 (10)AGENDA PLACEMENT { x } Consent { } Presentation { } Hearing (Time Est. _______) { } Board Business (Time Est.______) (11)EXECUTED DOCUMENTS { } Resolutions { } Contracts { } Ordinances { x } N/A (12)OUTLINE AGREEMENT REQUISITION NUMBER (OAR) (13)BUDGET ADJUSTMENT REQUIRED? BAR ID Number: N/A { } 4/5th's Vote Required { x } N/A (14)LOCATION MAP (15)BUSINESS IMPACT STATEMENT? (16)AGENDA ITEM HISTORY N/A No { } N/A Date ___10/4/2022________ (17)ADMINISTRATIVE OFFICE REVIEW Zachary A. Lute (18)SUPERVISOR DISTRICT(S) Page 1 of 3 COUNTY OF SAN LUIS OBISPO TO: Board of Supervisors FROM: James W. Hamilton, CPA, Auditor-Controller-Treasurer-Tax Collector DATE: 1/23/2024 SUBJECT: Submittal of the FY 2022-23 Internal Audit Division Annual Report, the Results of the External Quality Control Review, and the FY 2023-24 Audit Plan. RECOMMENDATION It is recommended that the Board: 1. Receive, review, and file the FY 2022-23 Internal Audit Division Annual Report and the Results of the External Quality Control; and 2. Approve the FY 2023-24 Audit Plan. DISCUSSION We are pleased to offer our annual report on the status of the County Auditor-Controller-Treasurer-Tax Collector’s Internal Audit Division in accordance with the International Standards for the Professional Practice of Internal Auditing requirements. This report contains a status on our FY 22-23 Audit Plan, a summary of the FY 2022- 23 Whistleblower Hotline reports, and our proposed FY 2023-24 Audit Plan. The presentation of the Audit Plan typically occurs within the relevant fiscal year, with the specific timing contingent on workloads and remains open to modifications. We are asking the Board to approve our proposed FY 2023-24 Audit Plan. The Internal Audit Division follows the International Standards for the Professional Practice of Internal Auditing (Standards). The Standards require an external assessment, also known as a peer review, be conducted every five years as part of a comprehensive Quality Assurance and Improvement Program. In FY 2022-23 the Internal Audit Division had an external assessment performed by representatives of the Association of Local Government Auditors (ALGA). We were awarded the highest possible rating, stating that “the County of San Luis Obispo's Internal Audit Division internal quality control system was suitably designed and operating effectively to provide reasonable assurance of conformance with the Standards for assurance and consulting engagements during the period July 1, 2016 through June 30, 2022.” OTHER AGENCY INVOLVEMENT None. Page 2 of 3 FINANCIAL CONSIDERATIONS None. RESULTS A well-functioning Internal Audit Division inspires and elevates public trust in government by assisting and supporting the County, the Board of Supervisors and other stakeholders in achieving their mission with integrity and accountability. ATTACHMENTS 1 FY 2022-23 Internal Audit Division Annual Report and FY 2023-24 Audit Plan 2 Association of Local Government Auditors' Quality Control Review Report Page 3 of 3 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy County of San Luis Obispo Internal Audit Division’s FY 2022-23 Annual Report and FY 2023-24 Audit Plan January 2024 JAMES W. HAMILTON, CPA Auditor-Controller Treasurer-Tax Collector Page 1 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Overview We are pleased to offer our annual report on the status of the County Auditor-Controller- Treasurer-Tax Collector’s Internal Audit Division (IAD) in accordance with the International Standards for the Professional Practice of Internal Auditing requirements. A report on the FY 2022- 23 Audit Plan is included on page 5, a summary of the FY 2022-23 Whistleblower Hotline Reports is included on pages 6 and 7, and our proposed FY 2023-24 Audit Plan is included on page 8. Purpose, Authority, & Responsibility The Internal Audit Division exists to inspire and elevate public trust in government by assisting and supporting the County, the Board of Supervisors, and other stakeholders in achieving their mission with transparency and integrity. We accomplish this vision by providing reliable, independent, and objective evaluations and advisory services which utilize a systematic and disciplined approach to add value and improve operations. We contribute expertise in the evaluation and enhancement of controls and other processes, minimization of risks, and enhancement of operational effectiveness for stakeholders. The authority for the Internal Audit Division is provided in California Government Code Sections 26881 and 26883. In Accordance with Government Code Section 1236, we follow the International Standards for the Professional Practice of Internal Auditing (Standards). Our responsibilities include maintaining independence and objectivity, continually enhancing our skills and knowledge, and providing consistent, clear communication as we perform our work. Our audit duties include the performance of: Assurance Audits – the main purpose of assurance audits is to provide an objective assessment of evidence and an independent opinion or conclusion regarding an operation, function, process, system, or other subject matter. Such audits may focus on the reliability of financial or operational information, on systems of internal control over recordkeeping, and/or the adequate safeguarding of assets. These audits may also include a review of controls implemented to ensure compliance with policies, plans, procedures, laws, and regulations. Examples of assurance audits completed in prior fiscal years include: Cannabis Tax Compliance Audits Community Based Organization Grant Audits Transient Occupancy Tax Collection, Reporting and Remitting Audits Page 2 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Consulting Audits – Consulting audits are advisory in nature and are generally performed at the specific request of a client. The nature and scope of the consulting engagement are subject to agreement with the client. Examples of consulting audits in prior fiscal years include: Department of Social Services’ Workforce Innovation and Opportunity Act Grant Audit District Attorney Workers’ Compensation Insurance Fraud Grant Audit In addition to our audit duties, the Internal Audit Division is responsible for: Monitoring the County’s 24/7 Whistleblower Hotline, investigating and following up as needed Assisting in the preparation of the County’s Annual Comprehensive Financial Report (ACFR) and acting as liaison with the external auditors Monitoring special districts’ compliance with financial audit submissions (California Government Code Section 26909) Enterprise Financial System segregation of duties monitoring and investigation Reviewing departmental fee calculations for accuracy and appropriate methodology Managing the Countywide Cash Handling Policy, reviewing departmental cash overages, and approving departmental requests for relief from routine cash shortages Consulting on internal control implementation and updates Performing departmental inventory observations Serving as the County’s Vehicle Hearing Officer reviewing vehicle citation appeals Independence The Auditor-Controller-Treasurer-Tax Collector (ACTTC) is elected by the citizens of San Luis Obispo County, thus achieving organizational independence. The Internal Audit Division consists of one Page 3 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy staff auditor and one Internal Audit Manager who report directly to the ACTTC. Both the ACTTC and the Internal Audit Manager have unhindered access to the County Administrative Officer and the Board of Supervisors. Each year the ACTTC, Deputy Auditor-Controller, and individual members of the Internal Audit Division affirm their independence by signing a Statement of Independence and Objectivity. Likewise, Statements of Independence are completed for each individual engagement by team members assigned to the engagement. Internal Audit Division Charter The Internal Audit Division Charter is the guiding document for our audit work. The Charter includes the Core Principles for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors. No updates to the Charter have occurred in the past fiscal year. Quality Assurance and Improvement Program Results The auditing Standards require that we maintain a quality assurance and improvement program consisting of both ongoing and periodic assessments of our operations and audit work to determine conformance with the Institute of Internal Auditor’s Definition of Internal Auditing, Code of Ethics, and Standards. External Assessment The Standards specify that an external assessment, also known as a peer review, be conducted every five years. Our recent peer review occurred in FY 2022-23 for the period July 1, 2016, through June 30, 2022. The Internal Audit Division was awarded a Certificate of Compliance, the highest possible rating, from the Association of Local Government Auditors recognizing that the organization’s internal quality control system was suitably designed and operating effectively to provide reasonable assurance of compliance with the International Standards for the Professional Practice of Internal Auditing for assurance and consulting engagements during the audit period. We have included the report as an attachment to this annual report. Our next peer review will be performed in FY 2027-28 and will cover July 1, 2022, through June 30, 2027. Internal Periodic Assessment Internal assessments are performed to evaluate conformance with the Standards and the Institute of Internal Auditor’s Code of Ethics. Our next internal assessment will occur in FY 2024- 25. Page 4 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Ongoing Monitoring The Internal Audit Division complied with the ongoing monitoring requirement through soliciting stakeholder feedback, using checklists and taking advantage of automated systems to provide assurance that processes had been followed. We also monitored project budgets and analyzed additional performance metrics, including those reported below. The results of our ongoing monitoring demonstrate that we are perceived as being professional and knowledgeable, that our work helps management improve business processes and controls, and that our recommendations are being implemented. The Internal Audit Division categorizes audit issues into two levels and provides recommendations for each issue identified. The seriousness of the issue determines the type of department response required: Findings – issues which present a serious enough risk to require consideration by management and a written response to our recommendation(s). The Internal Audit Division conducts follow-up monitoring on all issues identified as Findings. Verbal Recommendations – issues which are lower risk and/or a best practice that could be adopted to improve controls and/or enhance operations. Verbal Recommendations do not require a written department response and are not included in the individual engagement report. All Findings and Verbal Recommendations are discussed with the Department’s management prior to a report being issued. In most cases the department makes a change to address the issue before the audit is complete. If not, then findings are followed up on within six to twelve months. FY 2022-23 Internal Audit Plan Status The annual audit plan is intentionally created with an ambitious goal of completion and with the realistic understanding that the Division’s time is flexible and continuously changing to fit the needs of the both the ACTTC’s office and the County as a whole. The following table details the status of the audits in the FY 2022-23 audit plan. Page 5 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Report on FY 2022-23 Audit Plan Type of Engagement Category Audit Name Engagement Status Mandated Annual Cash Shortages and Overages Report Assurance Completed External Peer Review Assurance Completed State Worker's Compensation Insurance Fraud Grant Audit (District Attorney) Consulting Completed Workforce Innovation and Opportunity Act Grant Audit (DSS) Consulting Completed In Progress Transient Occupancy Tax - CY 2021 (5 establishments) Consulting Completed Discretionary Cannabis Tax Compliance Audits Assurance In progress Cash and Internal Controls Department #1 Assurance Completed Cash and Internal Controls Department #2 Assurance Carried forward Cash and Internal Controls Department #3 Assurance Carried forward Cash and Internal Controls Department #4 Assurance Carried forward Community Based Organization Grant Audit - Food Bank Coalition of SLO County Assurance Removed Concessionaire Audit Assurance Carried forward Countywide Cal-Card Audit Assurance Carried forward Countywide IT Audit Assurance Carried forward Departmental Requests and Consulting Consulting Completed Transient Occupancy Tax - CY 2022 Assurance Completed Whistleblower Hotline Results The Internal Audit Division monitors the Whistleblower Hotline, refers reports to related departments or agencies and conducts follow-up investigations as necessary. In FY 2022-23, the Whistleblower Hotline received 20 reports, a 23% decrease from the prior year’s 26 reports. 70% of the reports received were referred to other County departments. One report, which related to Code Enforcement violations in Nipomo, was partially substantiated. All twenty reports were received directly through the Whistleblower Hotline. 14 of the 20 reports received were submitted anonymously. In addition to matters originating from the Whistleblower Hotline, the Internal Audit Division also provided assistance with the investigation of an internal report alleging the misappropriation of County funds by a County employee. This work is ongoing and directly relates to audits underway from the FY 2022-23 and FY 2023-24 audit plans. The FY 2022-23 reports received were related to the following categories: Page 6 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy FY 2021-22 Whistleblower Reports by Type Other 1 Safety/Sanitation 2 Misconduct 8 Violation of Federal, State, or County… 15 Reports related to employee misconduct that were not related to alleged fraud, waste, or abuse were referred to Human Resources. The remainder of the reports were either unsubstantiated, referred, not related to County operations, or did not contain sufficient information to investigate. There were no substantiated reports of fraud, waste, or abuse in FY 2022-23. Quarterly Whistleblower Hotline reports are available on the ACTTC website. FY 2022-23 Report Disposition Non-County Operations, 2 Unsubstantiated, 2 Insufficient Info, 1 Partially Substantiated, 1 Referred1, 14 1 Departments with the highest incidence of referred reports for the fiscal year are Human Resources, Health Agency, and the Sheriff’s Department. Page 7 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy FY 2023-24 Internal Audit Plan The Internal Audit Plan for Fiscal Year 2023-24 summarizes the audits we recommend performing during the year. The plan is based on the results calculated by our risk assessment, stakeholder input process, and available audit hours based on two full-time equivalents. It is important to note the plan is a working document and can be adjusted throughout the year as priorities and risks change. FY 2023-24 Audit Plan Type of Category Audit Name Engagement Mandated Annual Cash Shortages and Overages Report (Countywide) Assurance Food and Nutrition Services Reporting Validation (DSS) Consulting State Worker's Compensation Insurance Fraud (District Attorney) Consulting Workforce Innovation and Opportunity Act Grant Audit (DSS) Assurance In Progress Cannabis Tax Compliance Audits (3 establishments) Assurance Cash and Internal Controls Audit - Health Agency Public Guardian Assurance Cash and Internal Controls Audit - Planning Department Assurance Countywide Cal Card Audit Assurance Follow-up Cash and Internal Controls Audit - Child Support Services Assurance Discretionary Cannabis Tax Compliance Audits Assurance Cash and Internal Controls Departmental Audits Assurance Concessionaire Audit Assurance Countywide IT Audit Assurance Countywide Special Pay Audit Assurance Page 8 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Engagement Objectives of the Proposed Audits The audit plan contains mandated audits, audits in progress, a follow-up audit, and audits recommended for the current year, all of which align with the County’s vision, mission, and values. Mandated Audits Annual Cash Shortages and Overages Report (Assurance) To report on Countywide cash shortages and overages as required by Board Resolution 84- 40 for FY 2023-24. Food and Nutrition Services 209 Report Validation - Status of Claims Against Households, Quarter Ended June 30, 2023 (Consulting) To validate the accuracy of the figures reported on the FNS-209 report submitted by the Department of Social Services to the State for quarter ending June 30, 2023. Workforce Innovation and Opportunity Act Fiscal and Procurement Monitoring for Program Year 2023-24 (Consulting) To determine if WIOA funds used complied with federal and state laws, regulations, policies, and directives for Program Year 2023-24. State Worker's Compensation Insurance Fraud Program Grant (Consulting) To determine if the District Attorney's Workers' Compensation Fraud Program is in compliance with grant award requirements and State regulations for FY 2022-23. Audits in Progress Cannabis Tax Compliance Monitoring Program (Assurance) To determine the accuracy of Cannabis Business Tax (CBT) amounts remitted to the County. On September 13, 2022, the County Board of Supervisors approved the use of a third-party consultant to assist with cannabis business tax audits. Departmental Cash and Internal Controls Audits (Assurance) – Health Agency Public Guardian and Planning and Building Department Audit objectives can vary by department but are generally performed to determine compliance with the Cash Handling Policy, establish accountability of cash on hand, and review internal controls of cash procedures and other applicable controls testing as deemed necessary. Page 9 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Countywide Cal-Card Audit (Assurance) To determine if the County is in compliance with Cal-Card program policies and if adequate internal controls were maintained over the Program. Follow-up Audit Departmental Cash and Internal Controls Audits (Assurance) – Child Support Services To determine if the audit recommendations made in the audit report for the FY 2022-23 audit have been implemented. Recommended Discretionary Audits Cannabis Tax Compliance Monitoring Program (Assurance) To determine the accuracy of Cannabis Business Tax (CBT) amounts remitted to the County. On September 13, 2022, the County Board of Supervisors approved the use of a third-party consultant to assist with cannabis business tax audits. Departmental Cash and Internal Controls Audits (Assurance) Audit objectives can vary by department but are generally performed to determine compliance with the Cash Handling Policy, establish accountability of cash on hand, and review internal controls of cash procedures and other applicable controls testing as deemed necessary. Concessionaire Audit (Assurance) To determine if the concessionaire’s internal controls were adequate to safeguard and account for cash receipts and if concessionaire payments were timely and accurately remitted to the County. Countywide IT Audit (Assurance) To determine if specific Countywide IT policies and procedures were adhered to and adequate controls were maintained throughout the County. Countywide Special Pay Audit (Assurance) To determine if policies and procedures were in place to validate and monitor special pay and were being adhered to within the scope of applicable MOU’s. Page 10 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Developing the Audit Plan The following guide shows the audit plan’s development process. The audit plan is developed to enhance integrity and accountability and to contribute to the County’s vision of a well-governed community. Page 11 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy County Vision, Mission, and Organizational Values A Safe Community – The County will strive to create a community where all people – adults and children alike – have a sense of security and well-being, crime is controlled, fire and rescue response is timely and roads are safe. A Healthy Community – The County will strive to ensure all people in our community enjoy healthy, successful and productive lives, and have access to the basic necessities. A Livable Community – The County will strive to keep our community a good place to live by carefully managing growth, protecting our natural resources, promoting lifelong learning, and creating an environment that encourages respect for all people. A Prosperous Community – The County will strive to keep our economy strong and viable and assure that all share in this economic prosperity. A Well Governed Community – The County will provide high quality “results oriented” services that are responsive to community needs. Page 12 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Internal Audit Vision and Mission Purpose Mission •We exist to inspire and elevate public trust in •Our Mission is to provide reliable, independent, governmentbyassistingandsupportingtheCounty, objective evaluations and advisory services to County the Board of Supervisors, and other stakeholders in management, the Board of Supervisors, and other achieving their mission with transparency and stakeholders. By utilizing a systematic, disciplined integrity. approach, our services will add value to and improve operations. We will provide expertise to evaluate and improve the effectiveness of controls and other processes, minimize risks, and enhance operational effectiveness for stakeholders; as well as contribute to protectingandsafeguardingresourcesandassets. To carry out our vision we will engage in the following core activities: We will provide excellent support to the County’s management, staff, and stakeholders by conducting independent, effective, and efficient analyses which enhance our customers’ ability to meet their objectives. We will provide reasonable assurance of accountability, transparency, and due diligence, by conducting audits and reviews of operations, programs, and projects to ensure public funds are spent appropriately and within the scope of the intended purpose. We will help to ensure public funds are used in the most efficient and effective manner through the development and monitoring of internal controls and processes. We will help to prevent fraud, waste, and abuse by continuous assessment, education, and monitoring of risk. We will help to ensure the County is in compliance with necessary reporting, monitoring and compliance requirements governed by various statutes, codes, and regulations. We will ensure internal audit staff are properly trained and kept apprised of new accounting and auditing standards and best practices. We will conduct a quality assurance and improvement program which assesses the efficiency and effectiveness of the internal audit activity, including promoting effective control at a reasonable cost, and identifying opportunities for improving the internal audit activity’s performance and ability to add value. Page 13 of 14 COUNTY OF SAN LUIS OBISPO Office of James W. Hamilton, CPA Auditor-Controller Treasurer-Tax Collector Public Administrator Michael Stevens, Deputy Justin Cooley, Deputy Risk Assessment The risk assessment is a systematic process used to evaluate, identify, and prioritize potential audits based on the level of risk to the County. The audit universe, a range of auditable components is reviewed and updated. An excerpt of the County’s audit universe is included in the illustration below. Risk is defined as the possibility of an event occurring that will have a financial or operational impact on the achievement of the County’s objectives and is measured in terms of impact and likelihood. The assessment identifies exposures that would disrupt the organization’s operations, interfere with County and departmental goals and business objectives, and serve as obstacles in the compliance of local and federal governances. Stakeholder Input Development of the plan allows for input from the Board of Supervisors, the County Administrator, departments, and other public stakeholders. At least annually, input is requested from the Board of Supervisors, the County Administrator, and departments. Page 14 of 14 External Quality Control Review of the County of San Luis Obispo Internal Audit Division Conducted in accordance with guidelines of the Association of Local Government Auditors for the period July 1, 2016 through June 30, 2022 Page 1 of 2 Association of Local Government Auditors April 20, 2023 James W. Hamilton, CPA Auditor-Controller-Treasurer-Tax Collector 1055 Monterey Street, Room D290 San Luis Obispo, CA 93408 Dear Mr. Hamilton, We have completed a peer review of the County of San Luis Obispo's Internal Audit Division for the period July 1, 2016 through June 30, 2022. In conducting our review, we followed the standards and guidelines contained in the Peer Review Guide for Assessing Conformance with International Standards for the Professional Practice of Internal Auditing by the Association of Local Government Auditors (ALGA). We reviewed the internal quality control system of your audit organization and conducted tests in order to determine if your internal quality control system operated to provide reasonable assurance of conformance with the International Standards for the Professional Practice of Internal Auditing (the Standards) issued by the Institute of Internal Auditors as part of their Professional Practices Framework. Due to variances in individual performance and judgment, conformance does not imply adherence to standards in every case, but does imply adherence in most situations. Based on the results of our review, it is our opinion that the County of San Luis Obispo's Internal Audit Division internal quality control system was suitably designed and operating effectively to provide reasonable assurance of conformance with the Standards for assurance and consulting engagements during the period July 1, 2016 through June 30, 2022. Jennifer An, CPA, CFE Fred Bolger, CIA Sr. Management Analyst Audit Manager, Audit Services Los Angeles Police Department San Diego County Regional Airport Authority 449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503, Phone: (859) 276-0686, Fax: (859) 278-0507 webmaster@nasact.org ◼ www.algaonline.org Page 2 of 2