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The Clerk's authority to audit is defined in Section 1. (d), Article VIII, Florida State Constitution, and provides that "the Clerk of the Circuit Court shall be Ex-Officio Clerk of the Board of County Commissioners, auditor, recorder and custodian of all county funds."

The role of the Internal Audit Department is to conduct audits of the departments, functions, and activities under the purview of the Board of County Commissioners; Clerk’s Office operations; and guardianships. Internal audits may result in published reports.

Audits of Board-related transactions are financial in nature, touching on the Clerk’s responsibilities per Florida Constitution and Statute to safeguard assets; serve as the custodian of financial records; ensure that expenditures are valid, legal and meet a public purpose; and ensure the accuracy of financial reporting. 

Board-related audits may also involve external entities that have received County money, such as through a grant agreement.  The following projects, which are listed as illustrations not as limitations, would be within the Clerk’s scope in auditing Board-side transactions:
  • Review the means of safeguarding assets and verify the existence of such asset

  • Assess internal control procedures and practices covering both revenues and expenditures

  • Review the reliability and integrity of financial information and the means used to generate that information

  • Review and appraise contracts and grants to ensure compliance with the terms of those agreements and governing requirements in general

Mailing Addresses:
Collier County Clerk of the Circuit Court
Internal Audit Department
3299 Tamiami Trail East,  Ste. 402
Naples, FL  34112-5746 

Collier County Clerk of the Circuit Court
Internal Audit Department
PO Box 413044
Naples, FL 34101-3044

Department Street Mailing Addresses
Office Location Map
Guardianship Audit
Tel:   (239) 252-8140
 
Links:
Review Internal Audit Reports
Florida Statutes and Constitution
Institute of Internal Auditors
U.S. Government Accountability Office (GAO)
Florida Attorney General
Florida Auditor General
Association of Local Government Auditors
Local government agency exemptions from inspection or copying of public records FS 119.0713
DCA of FL, 5th District, confidentiality of draft audit reports, Nicolai v. Baldwin, August 28, 1998

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