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DATE: November 25, 2020 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 Annual Report I respectfully present the fiscal year 2020 annual report of the Internal Audit Division which was created in the Clerk of the Circuit Court and Comptroller's (Clerk) office to carry out internal audit activities for the Clerk and the Board of County Commissioners (Board). The following are highlights of internal audit work completed through September 30, 2020: • 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 56 owners registering to pay the tax. • Tourist tax audits of three hotels resulted in $32,928 in tourist tax collections. Five tourist tax audits of short term residential/condo rentals resulted in $7,413 in tourist tax collections. Desk audits of 36 residential/condo rental entities yielded $90,694 in tourist tax 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. • Reviewed the invoices for payments to the county funded non -profits. • Reviewed the quarterly investment reports prepared by the Finance Director. • Conducted a review of FPL's franchise fee. • Testified at Brian Burkeen's sentencing hearing. • Monitored the Senior Resource Association's Meals on Wheels billings and supporting documentation. • 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 and Title IVD reports. • Served as point person between Clerk and Cherry Bekaert consultant for the Clerk's cybersecurity assessment. • Reviewed the Clerk travel vouchers and spot checked the Board travel vouchers. • Spot checked the Emergency Services Fleet inventory. • Reviewed the Board's payroll changes for completeness on a random basis. • Updated receipting procedures of the Board's departments. • Reviewed the Clerk's payroll changes for completeness. • Reviewed renewal of County's contract with the Humane Society. • Did a review of Kimley Horn contracts. • Ongoing monitoring of contractor contingency (force accounts) of contracts and change orders. • Completed audit of Code Enforcement's Short -Term Rental Licenses. • Reviewed annual reports and quality assurance reports of Career Source. 19