01/14/2025 - Laserfiche WebLink

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• Reviewed the Clerk's payroll changes for completeness. • Reviewed annual reports and meeting agendas of Career Source. • Reviewed Emergency Services fuel purchases. • Reviewed the impact fee monitoring process. • Monitored indigent burial costs. • Monitored construction retainage account balances. • Reviewed the fiscal year 2022/2023 Annual Comprehensive Financial Report. • Scanned the Board's general ledger accounts across all funds to detect irregularities. None found. • Scanned the Clerk's general ledger accounts across all funds to detect irregularities. None found. • Reviewed the Board's purchasing card transactions. • Reviewed the Comptroller Division's internal control processes of the Board. • Completed a review of the Contract Bidding (Procurement) process using sampling. • Sent letters to department heads and constitutional officers as part of the annual audit plan development process. • Developed an entity wide risk assessment and audit plan for the Board. As part of the routine Comptroller Division responsibilities, the internal audit activities performed include: • Monitored leases for compliance and to make sure payments are made (lessee) and payments are received (lessor). • Monitored grants for compliance and to make sure reimbursements are received. • Reviewed invoices to make sure discounts are taken. • Completed annual audits of the capital assets of each Board department; Clerk; Property Appraiser; Tax Collector; Supervisor of Elections; SRA; and Health Department Trainine/Certification: • Received training on internal audit provided by the Florida Court Clerks and Comptrollers. • Reviewed the financial reports of the Treasure Coast Chapter of the Florida Government Finance Officers Association for fiscal years ended June 30, 2023 and June 30, 2024. • Reviewed the financials reports of the Florida Space Coast Chapter of the Institute of Internal Auditors for the fiscal year ended May 31, 2024. 3