The Clerk's authority to audit is defined in Section 1. (d), Article VIII, Florida State Constitution, and provides that "the Clerk of the Circuit Court shall be Ex-Officio clerk of the Board of County Commissioners, auditor, recorder and custodian of all county funds."

The role of the Internal Audit Department is to conduct audits of the departments, functions, and activities under the purview of the Board of County Commissioners; Clerk’s Office operations; and guardianships. Internal audits may result in published reports.

Audits of Board-related transactions are financial in nature, touching on the Clerk’s responsibilities per Florida Constitution and Statute to safeguard assets; serve as the custodian of financial records; ensure that expenditures are valid, legal and meet a public purpose; and ensure the accuracy of financial reporting. 

Board-related audits may also involve external entities that have received County money, such as through a grant agreement.  The following projects, which are listed as illustrations not as limitations, would be within the Clerk’s scope in auditing Board-side transactions:

• Review the means of safeguarding assets and verify the existence of such asset
• Assess internal control procedures and practices covering both revenues and expenditures
• Review the reliability and integrity of financial information and the means used to generate that information
• Review and appraise contracts and grants to ensure compliance with the terms of those agreements and governing requirements in general

Internal Audit also conducts audits of all aspects of the Clerk’s operations.  

Guardianship audits are performed in accordance with Florida Statute 744.368 on Verified Inventories and Annual Accountings submitted by Guardians of property.

Finally, Internal Audit conducts special investigations as necessary, which involve reviews of alleged employee or vendor misconduct, illegal acts, abuse, and fraud that is discovered during audits or forwarded from management, employees or the public.  When appropriate, referrals are made for criminal prosecution.