2 | Audit of Building Permit Fees December 2024 Executive Summary As part of the Annual Audit Plan, the Clerk of the Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted an independent audit of Sarasota County Building Permit Fees. The purpose of the audit was to review internal controls and test compliance with applicable laws, ordinances, resolutions, and departmental policies and procedures related to permit fee assessment rules and regulations. The audit identified the following deficiencies: • Permit fee reductions beyond authorized periods • Lack of controls in preventing incorrect permit submissions • Lack of clear internal procedures in Departmental Directive 1.10 • Outdated Standard Operating Procedures for impact fees Strong internal controls in the Permitting Department are crucial for managing resources responsibly and maintaining public trust. Deficiencies identified in fee reductions continuing beyond authorized periods, time inefficiency due to control deficiency in preventing incorrectly submitted permits, and ineffective policies and procedures all increase the risk of financial loss and non-compliance. Without clear and effective controls, the department is vulnerable to these avoidable risks. By reinforcing controls in these areas, the Permitting Department can ensure it adheres to applicable laws, ordinances, resolutions, and departmental policies and procedures. This not only strengthens accountability but also supports reliable service delivery to the County, building confidence in the department’s operations.
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