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7� Ryan L. Butler Clerk of Circuit Court & Comptroller 1801 27th Street Vero Beach, FL 32960 Telephone: (772) 226-3100 DATE: December 13, 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 2024 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, 2024: • Reviewed 95 guardianships filed at the Courthouse. • Audited two guardianships. • Sent tourist development tax letters of inquiry to owners resulting in 50 owners registering to pay the tax. • Performed two tourist tax audits (one hotel and one property management company) bringing in $12,279 in tourist tax collections. Desk audits of 19 residential/condo yielded $6,570 in tourist tax collections. • Conducted audits of the health insurance fund claims (including dental and prescription claims) to ensure that the payments were on behalf of eligible participants. • Made search of Emergency Services Department direct payroll deposits for improper duplication. None found. • Conducted surprise change fund and petty cash counts for the Clerk. • Conducted audit of the Housing Services Division's rental assistance payments. • Conducted audit of Utilities Department unclaimed property consisting of deposit refund checks. • Conducted audit of travel expense reimbursements for job candidates and contractors. • Conducted audit of Verizon and AT&T cell phone usage. • Examined billing records of seven charities jointly supported by the Indian River County Hospital District and the Board of County Commissioners for improper duplication. None found. • Reviewed the quarterly investment reports and monthly investment statements prepared by the Chief Deputy Comptroller. • Reviewed the FRS payment calculation process for the both the Board and the Clerk. • Reviewed payments associated with the Opiate Abatement Fund. • Addressed the library book ordering and receiving processes. • Monitored Parks and Recreation's invoice payment process for timeliness. • Conducted a review of FPL's franchise fee remittances. • Completed onsite reviews of two charity programs supported by the Board. • Monitored the fraud hotline. • Performed monthly audits of MUNIS vendor changes. • Completed an audit of PCI Compliance. • 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 quarterly reports. • Reviewed the Clerk travel vouchers and spot checked the Board travel vouchers. 2