12/10/2019 (2) - Laserfiche WebLink

Home Browse Search

JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Internal Audit Division 2000 161 Avenue Vero Beach, FL 32960 Telephone: (772) 226-3280 DATE: October 30, 2019 TO: Jeffrey R. Smith, CPA, CGFO, CGMA Clerk of the Circuit Court and Comptroller FROM: Edward Halsey, CPA, CGFO, CIA Internal Audit Director SUBJECT: Internal Audit Division of the Clerk's Office I respectfully present the fiscal year 2019 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 completed through September 30, 2019: • Audits of guardianship files at the Courthouse done on a continuous on-going basis. • Sent tourist development tax letters of inquiry to owners resulting in 113 owners registering to pay the tax. • Reviewed the Risk Management Division's Certificates of Insurance. • Investigated and considered lobbyist registration and reporting. • Set up the Indian River County Fraud, Waste and Abuse Hotline. The phone number is posted in the Internal Audit Division's page on the Clerk's website. • Reviewed the leases of the Treasure Coast Homeless Services Council associated with the HUD Continuum of Care grants. • Did a review of Section 8 rental assistance files and focused on the VASH program. • Tourist tax audits of two hotels resulted in collections of $95,433 in tourist tax. Three tourist tax audits of short term or residential/condo rentals resulted in collections of $17,473 in tourist tax, penalties and interest. Desk audits of 87 residential/condo rentals yielded $75,279 in collections. • Conducted audits of the health insurance fund claims (including RX benefits) to ensure that the payments were on behalf of eligible participants. • Conducted surprise change fund and petty cash counts at all Board and Clerk locations. • Audited a county funded charity. • Reviewed the invoices for payments to the county funded charities. • Reviewed the investment reports prepared by the Finance Director. • Conducted a review of FPL's franchise fee. • Monitored the Senior Resource Association's meals on wheels billings and supporting documentation. • Investigated and monitored the FPL franchise fees paid to County since the sale of the City of Vero Beach Utility to FPL. • Conducted risk assessments of grant subrecipients. • Conducted a search for fictitious vendors by matching vendor and employee addresses of both the Board and Clerk. None found. • 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. • Reviewed the Clerk of Court CCOC and Title IVD reports. • Gathered quotes from organizations to do a cybersecurity assessment for the Clerk. • Reviewed all the Clerk travel vouchers and spot checked the Board travel vouchers. • Spot checked the Emergency Services Fleet inventory. 37