The Clerk of the Circuit Court and County Comptroller derives audit authority from the Florida State Constitution and Florida Laws.

Internal Audit

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. Other responsibilities of the Internal Audit department relate to requests for review of compliance requirements surrounding Guardianships within Sarasota County. These requests can be generated from the Clerk’s recording department or from the Twelfth Circuit Court system. Attestations are also completed by Internal Audit to test compliance with Internal Controls and Data Security related to County and Constitutional office access to the Florida Department of Highway Safety and Motor Vehicles system. 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 training or certified in at least one of the following areas of expertise, with several members of Internal Audit holding dual certifications:

• Certified Inspector General;
• Certified Inspector General Auditor;
• Certified Internal Auditor;
• Certified Public Accountant;
• Certified Fraud Examiner;
• Certified Information Systems Auditor;
• Certified Inspector General Investigator.

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. Inspector General Internal audit reports are available by fiscal year.

Investigative Services

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.