Audit & Financial Reports Definitions
The Clerk is a separate Constitutional Office and is required to have expenditures, revenues and operations audited. The Clerk is subject to multiple audits and those are
listed and discussed below:
The County Commission contracts with an independent accounting firm to perform an audit of the functions
and financial activities of the Board and each of the five Constitutional Offices. Each of these entities is independently audited and subject to materiality
based upon their own expenditure levels. The audits of the five Constitutional Officers along with the Board are then combined into a Comprehensive Annual Financial Report (CAFR).
This is submitted to the Board and widely distributed to provide citizens, investors and other interested parties an overview of the financial health and fiscal activities of
the entire county government. Copies can be viewed in our office or online.
Department of Financial Services:
Beginning in 2004, the Florida Department of Financial Services (DFS) was charged by statute with the responsibility for auditing
each Clerk’s court-related expenditures to insure that the budgets are in compliance with state statutes and used solely for court-related activities. DFS periodically audits
every Clerk and provides written reports.
The Clerk has a Division of Inspector General whose scope of work includes two general areas; Audit Services staff audits the Clerk and Board operations.
Internal audits are provided to management for corrective action as needed and are followed up by the Audit Services staff. The Public Integrity Investigations Unit
has the primary responsibility for investigation of all suspected inappropriate activity as defined in the Clerk of the Circuit Court’s Fraud, Waste and Abuse Policy and
Procedures. If the investigation substantiates that a fraudulent act has occurred, the Division of Inspector General will notify the Clerk of the Circuit Court,
or County Administrator, as applicable, and such other County officials as appropriate. The Clerk appoints the Director of the Division of Inspector General with
background and experience in auditing. His role is to establish an annual audit program and review the scope and quality of work performed by the Audit Services staff.
The Reports from the Internal Audits conducted by the Division of Inspector General staff can be found
In Florida, the Auditor General (AG) is a constitutional officer appointed by the Joint Legislative Auditing Committee. His appointment is confirmed by both houses of
the Legislature. The AG conducts financial audits of the accounts and records of State agencies; and, as directed by the Legislative Auditing Committee, of local
governments including Clerks of Court and the Clerk of Court Operations Corporation (CCOC). The AG adopts rules for financial audits performed by independent
certified public accountants of local governmental entities, including Clerks, and reviews all audit reports of local governmental entities, pursuant to Section 218.39,
All AG audits can be seen on their website at www.myflorida.com/audgen/.
Child Support Audits:
Child support services in Florida and other states are provided through Federal grants and controlled by the provisions of OMB Circular A-87. The Florida Department of
Revenue (www.myflorida.com/dor/childsupport/) administers the grant program, and contracts with
independent certified public accountants to provide an annual audit of the expenditure of grant funds and the operations of the Clerks in regard to child
support enforcement. In addition, periodic inspection and oversight is provided by the Office of Child Support Enforcement of the US Department of Health and Human Services