Independent Auditing of Business Operations within the Sarasota County
As a Constitutional Officer, the Sarasota County Clerk of the Circuit Court and County Comptroller is subject to multiple audits of business operations, including office expenditures, revenues, and operational activities.
Digital Assurance Certification
The Digital Assurance Certification, LLC (DAC Bond) system is used to meet ongoing disclosure requirements under the Continuing Disclosure Rules promulgated by the Securities Exchange Commission [SEC Rule 15c2-12, as amended]. All information filings, including Sarasota County's official statements, disclosure information, and annual financial statements, can be found at the Digital Assurance Certification (DAC Bond) website.
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 its own expenditure levels. The audits of the five Constitutional Officers, along with the Board, are then combined into a Comprehensive Annual Financial Report.
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 comply with state statutes and are 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 Reports
In Florida, the Auditor General (AG) is a Constitutional Officer appointed by the Joint Legislative Auditing Committee. Both houses of the Legislature confirm this appointment. 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).
Florida Auditor General Reports on Local Government