INTERNAL AUDITOR AND OFFICE OF INSPECTOR GENERAL (OIG) 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. Standard and Follow-Up 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 and resources are safeguarded. Continuous Audits and Attestations The Internal Audit department performs audits on a continuous or requested basis. These include Unannounced Cash Audits, Purchasing Card (P-Card) Audits and Driver and Vehicle Information Database System Audits (DAVID). These audits produce recommendations and opportunities for improvement and relate to evaluating the counties ability to follow proper internal controls as well as compliance with contract requirements. Guardianship Audits The OIG providse audits related to accountings and guardianship plans identified through a Court Order the Clerk and Comptroller’s Office. The information is evaluated as it relates to the Guardianship and the related disbursements. Guardianships through the SIA (Statewide Investigation 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 referred by the OPPG (Office of Public and Professional Guardians) to the SIA. These cases are investigated 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 FY2024, the County received 71 Hotline Calls and numerous tips from the community and other sources. The latest survey from the Association of Certified Fraud Examiners, 2024, determined that 43% of fraud is detected by tips, which is 3 times the frequency of any other source and are received from other employees the majority of the time. Certifications The staff in the Internal Audit department maintain a total of 11 designations between them. These include Certified Inspector General Auditor, Certified Inspector General Investigator, Certified Guardianship Investigator, Certified Fraud Examiner, Certified Inspector General and Certified Public Accountant. Audits & Investigations 25 Recommendations and Opportunities for Improvement Identified in County and Guardianship Audits Performed 28 Standard County, Continuous and Guardianship Audits/ Investigations/Inquiries Completed Training 410 Employees Trained in Fraud Awareness and Prevention techniques 16 | Karen E. Rushing Clerk of the Circuit Court and County Comptroller - Sarasota, FL
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