Authority of Internal Audit

By authority of the Constitution of the State of Florida, Article VIII, Section 1(d), the Clerk of Court and Comptroller (Clerk) serves as chief financial officer, accountant and auditor for the Marion County Board of County Commissioners (BCC). The Clerk is an elected official and is organizationally independent of the operating activities of the BCC.

Recognizing the importance of government compliance with laws, policies, established procedures and accountability for the use of public funds while exercising its power and performing its duties, the Clerk has established the Internal Audit Division (Division).

The Internal Auditor is an appointed Senior Management position who serves at the discretion of the Clerk. The Internal Auditor receives direction from the Clerk in the accomplishment of the internal audit program objectives and the management of the Division. The Internal Auditor is responsible for auditing and reviewing the functions, activities and programs under the direction of the BCC. The Internal Auditor is organizationally independent and has no direct responsibility for, or authority over, any BCC function, activity, or program subject to audit and review.

The Internal Auditor has the authority and responsibility to conduct audits and reviews of all agencies funded by the BCC and departments under the County Administrator and to issue reports thereon. The Attorney General, in opinion No. 86-38, stated that “Until legislatively or judicially determined otherwise, the clerk of circuit court as ex officio county auditor is not authorized to perform post-audit functions on the records of other constitutional officers.” The Clerk would welcome any voluntary requests for internal audit services from other county constitutional officers.