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JEFFREY R. SMITH Clerk of Circuit Court and Comptroller 1801 27th Street, Bldg. A Vero Beach, FL 32960 DATE: November 4, 2015 TO: Jeffrey R. Smith, CPA, CGFO, CGMA Clerk of the Circuit Court and Comptroller FROM: Edward Halsey, CPA, CGFO Internal Auditor tl" SUBJECT: Internal Audit Division of the Clerk's Office I respectfully present this third annual report of the Internal Audit Division which was created in the Clerk's Office to carry out internal audit activities for the Clerk's Office and the Board of County Commissioners. The following are highlights of internal audit work done through the period September 30, 2015: • Audits of guardianship files at the Courthouse done on a continuous on-going basis. • Conducted an audit of the America No Line LLC covering SRA advertising transactions from October 2012 to June 2015, resulting in a $110 refund. • Internal auditor attended internal audit training offered by the Florida Association of Court Clerks. Received additional training on guardianship audits. • Send Tourist Development Tax letters of inquiry to owners resulting in twenty eight of the owners registering to paying the tax. • Provided the Press Journal and the Vero Beach Chamber of Commerce with Tourist Development Tax statistics. • Conducted an audit of the Board's cash over and short accounts. • Conducted audits of the health insurance fund claims to ensure that the payments were on behalf of eligible participants. • Sent letters of inquiry to local banks to determine if any unauthorized accounts were established in the name of the Clerk or the Board. None found. • Continued process of developing Internal Auditor Charter as well as Internal Audit Policy and Procedures Manual (documents to be approved by Board). • Monitored leases for compliance and to make sure payments are made (lessee) and payments are received (lessor). • Monitored grants for compliance and to make sure payments are received. • Internal auditor continued studying for the Certified Internal Auditor (CIA) examination. • Reviewed invoices to make sure discounts are taken. • In November, 2015 there is an upcoming audit of a tourist tax registrant. In addition, our annual audits include: • Each Board department; Clerk's Office; Property Appraiser; Tax Collector; Supervisor of Elections; SRA; and Health Department capital assets. • Surprise change fund (including Clerk's cashiering) and petty cash audits. 21