Internal Audit

Internal Audit 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 and the Clerk’s Office.

Fraud Hotline – 850-926-0356

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 the financial activity of the County. The Board of County Commissioners have adopted a Fraud, Waste & Abuse Policy that describes the importance, purpose, scope, and process of auditing activity that has been reported.


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).


The Internal Audit Department will develop an annual risk assessment that will provide a framework for annual internal audits of various financial, operational, and compliance-related activities of the Clerk’s Office and the County’s departments. The annual risk assessment will be 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:


Animal Services Consultation Report – January 2024


Public Service Tax Review – March 2023
Sewer Billings Audit Report – March 2023
Mobile Home Taxation Memorandum – April 2023
Controlled Substances Review Memorandum – May 2023
Parks Refundable Customer Deposits Review Report – June 2023
Contract Management Audit Report – December 2023
Grants Management Audit Report – December 2023


Vendor Management Review – May 2022
Vendor Management Review – September 2022


Waste Pro Contract Agreement Review Memorandum – May 2024


If you have any questions regarding the Internal Audit functions or reports, please call (850) 926-0343.