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JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Internal Audit Division 2000 161h Avenue Vero Beach, FL 32960 Telephone: (772) 226-3108 DATE: December 2, 2022 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 2022 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, 2022: • Reviewed approximately 170 guardianship files at the Courthouse. • Sent tourist development tax letters of inquiry to owners resulting in 28 owners registering to pay the tax. • Performed two hotel tourist tax audits bringing in $6,008 in tourist tax collections. Desk audits of eighteen residential/condo yielded $10,578 in tourist tax collections. • Conducted audits of the health insurance fund claims (including prescription claims) 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 invoices for payments to the Board funded non -profits. • Reviewed invoices for payments pursuant to the CARES Act/the American Rescue Plan Act (ARPA). • Reviewed the quarterly investment reports and monthly investment statements prepared by the Finance Director. • Conducted a review of FPL's franchise fee remiittances. • Completed a review of the consultants of the landfill, building division and golf course. • Completed onsite reviews of three charities supported by the Board. • Completed a review of the Contract Bidding (Procurement) using sampling. • Completed a review of the Building Division's inspection process. • Performed monthly audits of MUNIS vendor changes. • Signed off on the Supervisor of Elections' Attestation Statement concerning controls over personal data of the Department of Highway Safety and Motor Vehicles. • Completed an audit of the capital asset disposals and conducted follow-up with the Utilities and Public Works Departments. • Completed an audit of Road and Bridge's operational processes. • Completed an audit of PCI Compliance and developed a PCI Compliance Policy not yet approved. • 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 monthly Title IVD reimbursement submissions and other monthly/quarterly reports. 54