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8,c. <br />JEFFREY R. SMITH, CPA, CGFO, CGMA <br />Clerk of Circuit Court & Comptroller <br />Internal Audit Division <br />2000 161 Avenue <br />Vero Beach, FL 32960 <br />Telephone: (772) 226-3280 <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 15, 2018 <br />SUBJECT: Internal Audit Division of the Clerk's Office <br />BACKGROUND <br />Attached to this memorandum is the fiscal year 2018 annual report recapping the highlights of <br />the Clerk's Internal Audit Division. <br />RECOMMENDATION <br />Staff recommends that the Board of County Commissioners accept the attached fiscal year 2018 <br />annual report of the Internal Audit Division. <br />23 <br />