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Internal Controls <br /> Internal accounting controls for the County are designed to provide reasonable , but not absolute , assurance <br /> regarding the safeguarding ofassets against loss from unauthorized use or disposition and the reliability of financial <br /> records for preparing financial statements and maintaining accountability for assets . The concept of reasonable <br /> assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and the <br /> evaluation of costs and benefits requires estimates and judgements by management. <br /> OTHER INFORMATION <br /> Section 11 .45 , Florida Statutes, requires an annual audit ofall Countyagencies . The <br /> g County has directed that <br /> the annual audit be more extensive than that required by Florida Statutes by requiring that the annual audit be <br /> a single audit covering all the funds and account groups ofthe County. This requirement has been complied with, <br /> and the unqualified opinion ofthe auditors has been included in this report. <br /> The audit was also designed to meet the requirements of Government Auditing Standards, the Florida Single <br /> Audit Act, the federal Single Audit Act of 1984, the Single Audit Act Amendments of 1996, and revised OMB <br /> Circular A- 133 . <br /> A comprehensive annual financial report ofthis nature could not have been prepared on a timely basis without <br /> the dedicated efforts of all staff members concerned . I would like to thank the entire staff of the Finance <br /> Department for their invaluable assistance in the preparation of this report . <br /> I would also like to thank the Board of County Commissioners and their staff, and the other Constitutional <br /> Officers for their personal interest and dedicated support in planning and conducting the financial operations of <br /> the County in a responsible and progressive manner. <br /> (Zi <br /> JeffreyK . Barton <br /> Clerk ofthe Circuit Court <br /> JKB/ms <br /> X <br />