The Clerk of the Circuit Court and County Comptroller derives audit authority from the Florida State Constitution and Florida Laws.
In the role of County Auditor, the Clerk functions as the internal auditor of Sarasota County Government, and has established the Office of Internal Audit to carry out that function. This office is independent of the Board of County Commissioners and its Administration.
Internal Audit operates under the guidance of professional audit standards and professional codes of conduct. All members of the Office are certified in at least one of the following areas of expertise, with several members of Internal Audit holding dual certifications:
- Certified Internal Auditor;
- Certified Public Accountant;
- Certified Fraud Examiner; or
- Certified Information Systems Auditor.
In accordance with professional standards and codes of conduct, Internal Audit provides independent, objective, and unbiased assessments of Sarasota County Government practices. The office applies a systematic and disciplined approach to evaluating Sarasota County Government operational, compliance, and fiscal risks. It also examines management control practices and assesses strategic business governance activities. Internal audit reports are available by fiscal year.
The Clerk and Comptroller is responsible for investigating citizen or employee concerns regarding fraud, waste, and abuse within Sarasota County Government. The primary responsibility of the Investigative Services Team is to investigate suspected fraud, waste, and abuse of county resources.