The Sarasota County Clerk of the Circuit Court and County Comptroller is a Constitutional Officer, required to have office expenditures, revenues and operations audited. The Clerk and Comptroller is subject to multiple audits, as listed below.
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Annual Audit: The Sarasota County Commission contracts with an independent accounting firm to perform an audit of the functions and financial activities of the Board and each of the five Constitutional Offices. Each of these entities is independently audited and subject to materiality based upon their own expenditure levels. The audits of the five Constitutional Officers along with the Board are then combined into a Comprehensive Annual Financial Report (CAFR).
Independent Auditors' Reports and Financial Statements: The Independent Auditors' Report and Financial Statements for Fiscal Year 2018 provide financial statements by fund and supplementary information reports for the Clerk and Comptroller's office.
Department of Financial Services: Beginning in 2004, the Florida Department of Financial Services (DFS) was charged by statute with the responsibility for auditing each Clerk's court-related expenditures to ensure that budgets are in compliance with state statutes, and used solely for court-related activities. DFS periodically audits every Clerk and provides written reports.
Internal Audits: The Clerk and Comptroller has an Internal Audit function whose scope of work duties includes Board operations. Additionally, the Clerk Finance office performs audits for cash drawers and evidence.
Auditor General: In Florida, the Auditor General (AG) is a Constitutional Officer appointed by the Joint Legislative Auditing Committee. His/Her appointment is confirmed by both houses of the Legislature. The AG conducts financial audits of the accounts and records of State agencies and, as directed by the Legislative Auditing Committee, of local governments including Clerks of Court and the Clerk of Court Operations Corporation (CCOC).
Child Support Audits: The Florida Department of Revenue administers the grant program, and contracts with independent certified public accountants to provide an annual audit of the expenditure of grant funds, and the operations of the Clerks in regard to child support enforcement.