Annual Report of the Sarasota County Clerk and Comptroller

AUDITS INVESTIGATIVE SERVICES GUARDIANSHIP AUDITS How are departments selected for an internal audit? The Internal Audit /OIG team performs a risk assessment each year to determine where the greatest risks lie for inappropriate activity which could lead to adverse impacts—and where they are likely to occur. Input is also requested from senior management and county commissioners. Factors that are considered include the type of activity, potential financial and operational impact to the county, management risk, and the length of time since the previous audit. FREQUENTLY ASKED QUESTIONS What happens after you receive a complaint or notification of suspected fraud, waste or abuse? The Investigative Services Team reviews the allegations and determines if an investigation is warranted. The team gathers information and makes recommendations. What happens when an investigation is complete? All complaints receive a final determination based upon investigative activities, and conclusions based on facts or findings. Evidence will be gathered and reported in a fair, unbiased manner in an effort to determine the validity of alleged improprieties, or evaluate the likelihood of violations of statutes, rules, policies, regulations, or contract provisions. Are all complaints investigated? All complaints are reviewed by the Investigative Services Team. If it is determined that no investigative steps will be performed, a complaint may be referred to another department or agency—for example, to Sarasota County Human Resources, or to Ethics and Compliance. Referrals are made to the proper law enforcement agency when evidence suggests that a criminal activity is occurring, or may have occurred, that warrants a criminal investigation. Karen E. Rushing Clerk of the Circuit Court and County Comptroller - Sarasota, FL 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 Fax 941-861-5704 Walk-in Internal Audit Sarasota County Administration Center 1660 Ringling boulevard Sarasota, FL 34236 More Info www.SarasotaClerk.com/Internal Audit www.scgov.net The SarasotaC untyFraudHotline ismanaged by an independent, outside reporting agency calledEthicsPoint (www.ethicspoint.com ).TheClerk of theCircuitCourt and CountyComptroller is responsible for investigating citizen or employee concerns regarding fraud,waste and abusewithin SarasotaCountyGovernment. REPORT FRAUD, WASTE AND ABUSE What are guardianship audits? Required annually by Florida Statute, a guardianship audit reviews the accountings of a ward’s property over which a guardian has control. It includes reviews of the income, expenses and analytics to the prior year accounting, if applicable. Are all guardianship audits the same? The best practice established by the Florida Association of Court Clerks and Comptrollers recognizes three levels of audits. Level One is a general audit of guardianship reports and supporting documentation, required annually by Florida Statute, unless the requirement is waived by the court. Level Two is a review of transactions and activities that may be questionable. Requests and review of supporting documentation may be required to resolve issues. Level Three is a comprehensive examination and attempted verification of all significant items pertinent to the guardianship report. A detailed review of accounts and transactions that may require third party confirmations is involved in a Level Three audit.