The Internal Audit Department is an independent and objective department designed to provide assurance and consulting activities designed to add value and improve operations for the Wakulla County Board of County Commissioners, the Clerk’s Office and other constitutional officers as requested. The Internal Audit department performs various types of audits ranging from full departmental and programmatic audits to minor reviews and departmental consulting for the purpose of ensuring the County is compliant with all laws, regulations and local policies and assisting each department create sound internal controls and procedures.
The Clerk of Court & Comptroller has established an anonymous hotline for citizens and employees to leave tips regarding any possible fraudulent, illegal or unethical behavior regarding financial activity of the County. The Board of County Commissioners has adopted a Fraud, Waste & Abuse Policy that describes the importance, purpose, scope, and process of auditing activity that has been reported. If you are aware of any possible fraud, you may call the hotline or send us an email. The County's fraud, waste and abuse policy provides whistleblower protections.
Responsibilities
The authority for the Internal Audit Department of the Clerk’s Office is established in numerous places. First, the Constitution of the State of Florida clearly states the role of auditor resides with the Clerk’s office, “Notwithstanding any other provision of the constitution, the clerk of the circuit court…serving as ex officio clerk of the board of county commissioners, auditor, recorder and custodian of all county funds”. – Article V, Section 16
Second, the Florida Statutes also provide for the responsibilities of the Clerk’s Office serving as, among other things, the auditor and custodian of all county funds: “The clerk of the circuit court shall be clerk and accountant of the board of county commissioners. He or she shall keep the minutes and accounts and perform such other duties as provided by law”. – F.S. 28.12
Numerous other statutes (Chapter 28, 125, 218, 219) place the highest possible obligation upon the Clerk regarding the expenditure of public funds. It is our responsibility to make sure all expenditures are legal, adheres to any restrictions placed on its funding source and serves a public purpose. The audit function is one of the ways in which this responsibility is fulfilled.
Third, the Attorney General’s Office has opined on and upheld the role of the Clerk & Comptroller in its audit role in numerous opinions.
Last, but not least, the Supreme Court of Florida has ruled on numerous occasions (Alachua v. Powers, 351 So.2 nd 32, 1977; W&F Limited v. Dunkle, 444 So.2 nd 554, 1984) that the Clerk of Court & Comptroller is to act as the county auditor in all pre-auditing and post-auditing functions of Board financial activity.
Internal Audit Charter
To further fulfill these responsibilities, the Clerk of Court & Comptroller, with the support and funding of the Board of County Commissioners, has adopted the Wakulla County Internal Audit Charter which outlines its purpose, mission, authority, core principles, independence and objectivity, scope of work, responsibilities and standards.
The Internal Audit Department will adhere to the professional standards adopted by the Institute of Internal Auditors’ (IIA) International Professional Practices Framework (commonly referred to as the Red Book) and, when applicable, the United States Government Accountability Office’s Government Auditing Standards (commonly referred to as the Yellow Book).
Reports
The Internal Audit Department develops an annual risk assessment that provides a framework for annual internal audits of various financial, operational, and compliance-related activities of the County’s departments, the Clerk's Office and any other constitutional officer as requested. The annual risk assessment is developed from departmental surveys, independent observation and reviews, and citizen or employee comments left on the Fraud Hotline. These internal audit reports, upon completion, will be made available to the public and can be found below:
