CLERK OF THE CIRCUIT COURT
OPERATIONAL SERVICES DIVISION
ST. PETERSBURG BRANCH OFFICE
REPORT NO. 2000-03
DATED: APRIL 20, 2000
The Clerk of the Circuit Court
Pinellas County, Florida
The Internal Audit Division has completed an audit of the Clerk of the Circuit Court, Operational Services Division, St. Petersburg Branch Office.
The purpose of this audit was to: 1) determine the degree of compliance with management's established procedures for daily cash collections and deposits, 2) evaluate the effectiveness of those procedures, 3) examine compliance with established fee schedules, and 4) follow up on prior audit recommendations.
Our review covered the period April 1, 1999, through September 30, 1999. We flowcharted the document and information process and examined applicable policies and procedures. We examined the accuracy of transactions and operational controls. We also reviewed prior audit recommendations and performed such other auditing procedures as we considered necessary in the circumstances.
The St. Petersburg Branch Office of the Clerk of the Circuit Court (Branch) is a full- service office serving the citizens of southern Pinellas County. It is responsible for collecting various service charges as established and authorized by Florida Statutes, Pinellas County Code, and other Special Legislative Acts. These charges include fees for recording legal instruments into the official records, issuing marriage licenses and passports, and providing copies of public records. The Branch also provides assistance to abuse victims filing domestic/repeat violence cases.
The results of our review are shown below.
We have concluded that the St. Petersburg Branch of the Operational Services Division of the Clerk of the Circuit Court, was generally in compliance with management's established procedures. Collections tested were accurate and deposited timely. Our review indicated that management's controls were operating effectively.
Audit supervised by:
Billye M. Wilcox, Sr., CPA
Chief Deputy Director
Internal Auditor Division
Karleen F. De Blaker
Clerk of the Circuit Court
Ex Officio County Auditor
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