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Ryan L. Butler Clerk of Circuit Court & Comptroller 1801 271h Street Vero Beach, FL 32960 Telephone: (772) 226-3100 DATE: January 4, 2024 TO: Ryan L. Butler 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 2023 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, 2023: • Reviewed approximately 180 guardianship files at the Courthouse. • Sent tourist development tax letters of inquiry to owners resulting in 35 owners registering to pay the tax. • Performed three hotel tourist tax audits (one prior year) bringing in $15,517 in tourist tax collections. Desk audits of 28 residential/condo yielded $13,657 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 remittances. • Completed onsite reviews of seven charity programs supported by the Board. • Performed an audit of the Dasie Bridgewater Hope Center Board supported charity for the fiscal year 2021/2022. • Performed onsite book audits of the Main, North County and Brackett Libraries. • Reviewed the Emergency Housing Voucher (EHV) client files. The EHV program is pursuant to the American Rescue Plan Act of 2021 and is treated administratively the same as Section 8. • Addressed the accuracy of the Fire Department payroll and met with the Fire Chiefs. • Reviewed fire rescue fleet operations invoicing and inventory control and reported the County Administrator. • Reviewed Shooting Range, Recreation and Parks revenue and reported to the County Administrator. • Reviewed Utilities Department account receivables and reported to the County Administrator. • Inquired with the Substance Awareness Center about the SAC — Alcohol Education Fund. • Made an onsite visit to the Shooting Range to address cash over and short accounts. • Performed an audit of the Utilities Department's SEMS program, which is a water and sewer utilities asset maintenance management system. • Assisted the Utilities Department Director in gathering materials about state and federal rules, regulations and reporting deadlines. • Performed monthly audits of MUNIS vendor changes. • Signed off on the Property Appraiser's Attestation Statement concerning controls over personal data of the Department of Highway Safety and Motor Vehicles. • Gathered materials about missing items and attractive items for the updated Asset and Inventory Policy. • Evaluate the profitability of the Clerk's Triedata (electronic certification) program. 53