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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 />DATE: November 1, 2016 <br />TO: Jeffrey R. Smith, CPA, CGFO, CGMA <br />Clerk of the Circuit Court and Comptroller <br />FROM: Edward Halsey, CPA, CGFO <br />Internal Auditor <br />SUBJECT: Internal Audit Division of the Clerk's Office <br />I respectfully present this fourth annual report of the Internal Audit Division which was created in the <br />Clerk's Office to carry out internal audit activities for the Clerk's Office and the Board of County <br />Commissioners. The following are highlights of internal audit work done through the period September <br />30, 2016: <br />• Audits of guardianship files at the Courthouse done on a continuous on-going basis. <br />• Internal auditor attended the annual conference of the Florida Tourist Development Tax <br />Association. <br />• Send Tourist Development Tax letters of inquiry to owners resulting in fifteen <br />owners registering to paying the tax. <br />• Conducted four tourist development tax audits with an impact of $14,000. More audits planned. <br />• Conducted audits of the health insurance fund claims to ensure that the payments were on <br />behalf of eligible participants. <br />• Sent letters of inquiry to local banks to determine if any unauthorized accounts were <br />established in the name of the Clerk or the Board. None found. <br />• Continued process of developing Internal Auditor Charter (later to be approved by the Board). <br />• Monitored leases for compliance and to make sure payments are made (lessee) and <br />payments are received (lessor). <br />• Monitored grants for compliance and to make sure payments are received. <br />• Internal auditor passed part one of the three parts of Certified Internal Auditor (CIA) <br />examination. To sit for second part in mid-November. <br />• Reviewed invoices to make sure discounts are taken. <br />• Conducted a cursory assurance audit of a contractor. <br />• Contacted FPL with Confidentiality Agreement to begin the process of auditing FPL's franchise <br />fee. <br />• Carried forward and monitored the Airbnb signup process, and payments began in October 2016. <br />In addition, our annual audits include: <br />• Each Board department; Clerk's Office; Property Appraiser; Tax Collector; Supervisor of <br />Elections; SRA; and Health Department capital assets. <br />• Surprise change fund (including Clerk's cashiering) and petty cash audits. <br />59 <br />