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JEFFREY R. SMITH, CPA, CGFO, CGMA <br />Clerk of Circuit Court & Comptroller <br />Finance Department <br />1801 27th Street <br />Vero Beach, FL 32960 <br />Telephone: (772) 226-1945 <br />TO: Board of County Commissioners <br />FROM: Edward Halsey, Internal Auditor <br />THRU: Jeffrey R. Smith, Clerk of the Circuit Court and Comptroller <br />DATE: November 4, 2015 <br />SUBJECT: Internal Audit Division of the Clerk's Office <br />BACKGROUND <br />Attached to this memorandum is the third annual report recapping the highlights of the Clerk's <br />Internal Audit Division. <br />RECOMMENDATION <br />Staff recommends that the Board of County Commissioners accept the attached third annual <br />report of the Internal Audit Division. <br />Indian River County <br />Ap ro d <br />Date <br />Administrator <br />I i) 516 <br />County Attorney <br />Budget11/4/15 <br />Department <br />Risk Management <br />F8 <br />20 <br />