Last May, Escambia County Clerk Pam Childers announced the establishment of the Office of Independent Internal Audit (OIIA) inside her office. She gave the Director of Internal Audit “the authority and responsibility to conduct audits and reviews of all agencies funded by the BOCC and departments under the County Administrator and to issue reports thereon.” Read manual.
However, her OIIA hasn’t operated like Internal Auditors and Inspector Generals hired by other Florida clerks.
- The Clerk should have published an internal audit plan listing the departments and functions her auditors wanted to review. There isn’t one on the website.
- Childers’ OIIA also hasn’t published any internal audit reports, unlike her counterparts around the state (see table below).
Dig Deeper: When the PNJ interviewed her in July 2024, the Clerk said her new department was prioritizing projects. Childers hinted to the daily newspaper that the county’s fleet of vehicles would get attention. She said, “Fleet is another high risk. It’s a high risk because there’s a lot of them. You get a county gas card. It’s county insurance. People are using it for personal use and work.”
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- However, her website has no audit report on fleet management.
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Internet Audit
It’s difficult to understand why it took the Clerk nearly 12 years to establish the department. The Internal Audit function is a valuable tool, especially when you see how other clerks have done it – reviewing inventories, cash controls, purchasing cards, vehicle usage and tax collections —auditing not only county departments but also their own departments. And all the reports are published on the clerk’s websites.
- Imagine how much money the county could have saved if the Clerk’s office had monitored the construction contract for the new jail in 2020.
The Clerk needs to discuss with the independent CPA firm that audits the county how to properly set up her OIIA. It may also be helpful for her to meet with her counterparts who have run successful internal audit departments for several years.
| County | Population | Audit Reports |
| Palm Beach | 1,535,564 | 4 |
| Orange | 1,471,416 | 5 |
| Pinellas | 961,596 | 27 |
| Brevard | 643,979 | 1 |
| Sarasota | 469,013 | 5 |
| Manatee | 441,095 | 6 |
| Lake | 424,462 | 7 |
| Marion | 409,959 | 3 |
| Collier | 404,310 | 3 |
| Escambia | 326,928 | 0 |
| St. Johns | 320,110 | 0 |
| Leon | 296,913 | 1 |
| Citrus | 166,696 | 4 |
| Highland | 107,614 | 1 |
| Wakulla | 36,449 | 3 |
Brevard County Clerk Rachel Sadoff
Population: 643,979
One internal audit this year and none from 2015-2024.
Citrus County Clerk Traci Perry
Population: 166,696
Four audits: BOCC Cash Box, Records Management, Records Management, and Fire Services
Two follow-ups: Grounds Maintenance Inventory, Fleet Management/NAPA Billing
Collier County Clerk Crystal K. Kinzel
Population: 404,310
Three internal audits: Purchasing Card, PUD Inventory, ARMARS Monitoring
Highland County Clerk Jerome Kaszubowski
Population: 107,614
Only lists the review of the CARES Grant Program. The last scheduled internal audits were for 2021.
Lake County Clerk Gary Cooney
Population: 424,462
Seven reports for 2024: DAVID Usage Annual Report–Probation, Procurement Card Analytical Review, Construction Project Management, Internal Penetration Test & Vulnerability Assessment, Public Safety Internal Penetration Test & Vulnerability Assessment,
Public Safety IT General Controls Review, Fire Rescue HIPAA Security Risk Analysis
Leon County Clerk Gwen Marshall
Population: 296,913
One in 2024: AUP Fee Schedule
Manatee County Clerk Angel Colonneso
Population: 441,095
Six internal audits in 2024: Bradenton Area EDC Funding Agreement, Palmetto Library Cash Funds, Convention & Visitors Bureau, Property Appraiser DAVID MOU, Coquina Beach Parking CIP Project, Risk Management–Workers’ Comp Payroll
Two Follow-ups: 24-Hour Payroll, Impact Fee Expenditures
Marion County Clerk Gregory Harrell
Population: 409,959
2024 audits – Three: Operating Parts and Supplies Inventories FY-2024, Review of Internal Controls Over the Usage of Driver and Vehicle Information
Martin County Clerk Carolyn Timman
Population: 163,315
Three internal audits for 2024: Carr Riggs & Ingram audited the Community Boardband Network, Parks & Recreation Concessionaire Contract, Comprehensive Case Information System.
Orange County Clerk Phil Diamond
Population: 1,471,416
Five internal audits in 2024: Allegations of Improper Spending and Accounting Practices by Supervisor of Elections, Orange County Property Appraiser Internal Controls, Orange County Corrections Security Guard Services, Neighborhood Services’ Collection of Lot Cleaning Assessments, Air Pollution Control Trust Fund Program
Three Follow-up: Calculation and Assessment of Commercial Transportation Impact Fees, Historical Society of Central Florida, HIV Emergency Relief Project Grant
Palm Beach County
Population: 1,535,564
The clerk did 4 internal audits of his services. BOCC has its own internal audit department.
Pinellas County Clerk Ken Burke
Population: 961,596
The most aggressive but also audits his operations
Audits of Clerk’s Office – 5
Bocc & Others – 22
Follow-ups – 4
Sarasota County Clerk Karen Rushing
Population: 469,013
Five internal audits of FY 2024: Contracted Human Services, Public Utilities Billing and Collection, Petty Cash, NAPA Auto Parts Purchase, and Building Permit Fees.
St. Johns County Clerk Brandon Patty
Population: 320,110
None for 2024; Five of 2023.
Wakulla County Clerk Greg James
Population: 36,449
Three in 2024: Animal Services, Waste Pro Contract and Employee Support Services
Seven in 2023: Public Service Tax, Sewer Billings, Mobile Home Tax, Controlled Substances Review, Park Customer Deposits, Contract Management and Grants Management
