3 | Audit of Building Permit Fees December 2024 Background and Objectives The Clerk of the Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General has completed an audit of Sarasota County Building Permit Fees. The audit was planned and conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The purpose of the audit was to review compliance with applicable County Ordinances, County Resolutions, and departmental policies and procedures related to building permit fees. Background The Sarasota County Permitting Department operates both a North and South County office and oversees the permitting process for residential and commercial construction, renovation, demolition, and other forms of modification or additions that require a permit within the County. This includes managing applications, reviewing plans, processing permit fees, and ensuring projects comply with building codes, zoning requirements, and safety regulations. The department also manages inspections and reinspections and processes their respective fees as part of the overall permitting process. When an inspection reveals that corrections are needed, a reinspection fee may be charged to cover the additional resources required for follow-up. The Permitting Department plays a critical role in public safety and community development by ensuring structures meet local standards and by enforcing County and state regulations. In 2023, Sarasota County introduced the Accela Civic Program, a digital platform that streamlined the permitting process, allowing applicants to submit permits, track application status, and make payments online. This system aims to improve efficiency, reduce wait times, and make the permitting process more accessible to the public. During the audit period of October 1, 2023, through May 31, 2024, the Permitting Department issued thirty-one thousand four-hundred fifty-seven (31,457) permits. An estimated revenue of nearly thirty-seven million dollars ($37m) was generated solely on permits issued during this period.
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