Annual Report of the Sarasota County Clerk and Comptroller

COUNTY INTERNAL AUDITOR AND OFFICE OF INSPECTOR GENERAL T he 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 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. AUDIT SERVICES – The Clerk and Comptroller derives audit authority from the Florida State Constitution and Florida law, carrying out the independent service of auditing the Sarasota County Board of County Commissioners and it’s administration under the guidance of professional audit standards and professional codes of conduct. All members of the Internal Audit/ Office of Inspector General staff are certified in at least one area of expertise: Certified Inspector General, Certified Public Accountant, Certified Fraud Examiner, or Certified Inspector General Auditor or Investigator. Several hold dual certifications. Audits focus on testing for compliance with resolutions, ordinances, contracts and internal controls. INVESTIGATIVE SERVICES – The Inspector General provides independent, objective and unbiased assessments. It brings a systematic disciplined approach to evaluate operational, compliance, and fiscal risks, and examines management control practices and strategic business governance activities. Suspected fraud, waste and abuse complaints are received through various means, including a fraud hotline. The office is authorized to investigate citizen or employee concerns regarding fraud, waste and abuse in Sarasota County government. The primary responsibility of Investigative Services is to address reports concerning county resources, but in addition, to conduct investigations concerning guardianship matters as assigned by order of the court. GUARDIANSHIP SERVICES – The State Department of Elders Affairs, Office of Public and Professional Guardians has entered into a contract with seven Clerks and Comptrollers all of whom has been certified as Offices of Inspector General (OIG). The OIG performs court-ordered guardianship audits on behalf of local and state agencies, in pursuit of the protection of a ward’s assets pursuant to Chapter 744, Florida Statutes. Consulting services may be provided under unique circumstances upon approval of the Clerk and Comptroller. Audit Reports Investigative Reports SERVICES FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE USE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE FRAUD, WASTE AND ABUSE REPORT FRAUD, WASTE AND ABUSE OF SARASOTA COUNTY RESOURCES CALL TOLL FREE (855) 506-0304 SARASOTA COUNTY FRAUD HOTLINE YO MAY REMAIN ANONYMOUS (when following proper reporting protocol) Mail Attention: Fraud Hotline P.O. Box 3079 Sarasota, Florida 34236 Walk-in Internal Audit Sarasota County Administration Center 1660 Ringling boulevard Sarasota, FL 34236 REPORT FRAUD, WASTE AND ABUSE AUDIT GUARDIANSHIP INVESTIGATIVE SERVICES 10