(A) All officers and employees of Louisville/Jefferson County Metro Government shall cooperate with and furnish the Office of Internal Audit unrestricted access to employees and information regarding powers, duties, activities, organization, assets, financial transactions, contracts, and methods of business.
(B) The Office of Internal Audit shall have access to, and authority to examine any and all records (including automated data) including but not limited to books, accounts, internal memoranda, writings and tapes, reports, vouchers, correspondence files and other records, bank accounts, money and other property of any Louisville/Jefferson County Metro Government agency, department, or office. This includes access for the Office of Internal Audit to inspect all assets, property, equipment, and facilities.
(C) All contracts with outside contractors and subcontractors shall provide for the Office of Internal Audit to have access to all financial and performance related records, property, and equipment related to the Louisville/Jefferson County Metro Government contracts.
(D) The Office of Internal Audit shall not publicly disclose any information received during an audit that is considered proprietary (confidential) in nature by any local, state or federal law or regulation.
(E) The Chief Audit Executive shall report to the Mayor and Council, in writing, of any failure by an officer or employee to cooperate with the Office of Internal Audit's requests. Disciplinary action shall be taken in accordance with personnel regulations by the appointing authority.
(Lou. Metro Ord. No. 45-2003, approved 3-17-2003)