COUNTY INTERNAL AUDITOR AND OFFICE OF INSPECTOR GENERAL The Clerk of the Circuit Court and County Comptroller serves as the Internal Auditor and Office of Inspector General for Sarasota County and establishes compliance testing with internal controls, prioritized with the use of a risk assessment tool. Fraud complaints are received through various means, including a fraud hotline. Investigations are conducted as a priority over audits. Emergency Rental Assistance Support Sarasota County Internal Audit department finished up review and distribution of the Emergency Rental Assistance Support program. In FY 2023, a total of 1,751 checks were distributed and total payment requests audited were 2,434. This work finished up around the spring and early summer of 2023. Standard Audits The OIG provide independent, objective audits, designed to add value and obtain a reasonable level of assurance that management processes and controls enable reliable financial reporting; assure compliance with applicable laws, regulations, contracts and County policies; and assure County assets and other resources are properly recorded, classified, utilized and safeguarded. Guardianship Audits The OIG is asked to provide audits related to accountings and guardianship plans identified through a Court Order or through the Customer Service department of the Clerk and Comptroller’s Office. The information is evaluated and tested for accuracy, validity and reasonableness as it relates to the Guardianship and the related disbursements and receipts. Guardianships through the SIA (Statewide Investigative Alliance) The program consists of Six (6) Clerk and Comptroller offices around Florida. They each represent a region of the state and agree to accept Guardianship cases that are referred by the OPPG (Office of Public and Professional Guardians) to the SIA. These cases are audited and investigated by the OIG to advise the Court and OPPG on duties of monitoring, educating and if necessary disciplining state-registered professional guardians. Investigations and Hotline The OIG receives complaints through letters, emails, walk-ins and Hotline calls related to potential fraud, waste and abuse of County resources. In FY 2023, the County received 79 Hotline Calls and numerous tips from the community and other sources. The latest survey from the Association of Certified Fraud Examiners, 2022, determined that 42% of fraud is detected by tips, which is 3 times the frequency of any other source. Certifications The staff in the Internal Audit department maintain a total of 8 designations between them. These include Certified Inspector General Auditor, Certified Inspector General Investigator, Certified Guardianship Investigator, Certified Fraud Examiner and Certified Public Accountant. Audits & Investigations 15 Opportunities for Improvement recommendations presented to County Administration 12 County and Guardianship Audits/Investigations completed Training 410 Employees Trained in Fraud Awareness and Prevention techniques 12 | Karen E. Rushing Clerk of the Circuit Court and County Comptroller - Sarasota, FL
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