It can be strongly argued that the internal audit department is one of the most important assets an organization will have. According to The Institute of Internal Auditors, the global standard setting body of the internal audit profession – internal auditing is an independent, objective, assurance, and consulting activity designed to add value and improve an organization’s operations.

The Office of the County Auditor was established to assume the duties and responsibilities of the Clerk of the Circuit Court & County Comptroller as County Auditor and custodian of all county funds as established by Article V, Section 16, Florida Constitution. The Office of the County Auditor’s responsibilities are defined by the Clerk & Comptroller as part of their oversight role.

Pursuant to Amendment 10 to the Florida Constitution, the Clerk & Comptroller serves as the County Auditor. With this change, Osceola County now has an independent, objective, County Auditor, who is responsible for:

• Ensuring adequate internal controls are in place for disbursement of operational funds.
• Ensuring local government is following the law, regulations, and other requirements that impact the acquisition protection use and legality of expenditures of County funds.
• Objective analysis, finding, and conclusions of audits contributing to public accountability.
• Ensuring financial statements and accompanying disclosures are presented accurately, fairly, and free of material misstatements.
• Ensuring Osceola County receives all the solid waste franchise revenues obligated pursuant the County Code of Ordinances.
• Conducting a risk assessment to determine the organizational risk and risk appetite overall.
• Investigating all fraud hotline reports to ensure no fraud, waste, or abuse exist with County assets or operational funds.

The County Auditor Independence

The Clerk & Comptroller serves as Osceola County’s County Auditor per Florida constitutional and statutory provisions. The Office of the County Auditor was established to fulfill this responsibility as it relates to audit and investigation functions, an important check, balance, and accountability function for the organization. To provide for the highest degree of independence, Office of the County Auditor staff report to the Chief Audit and Compliance Officer/Chief Audit Executive, who reports functionally and administratively to the Clerk & Comptroller. Since the Clerk & Comptroller is an elected Constitutional Officer, and thus responsible to the citizens and taxpayers of Osceola County, the Clerk & Comptroller is considered to be independent.

Services Provided by the County Auditor

• Internal audits of County programs, expenditures, and operations;
• Investigations of alleged fraud, waste, and abuse directed against County government;
• Management consulting; and
• Manages the Osceola County Fraud, Waste & Abuse Hotline Program.

Benefits Provided by the County Auditor

• Provides public accountability for use of tax dollars;
• Serves as an independent and objective source of information for the Board of County Commissioners, the Clerk of the Circuit Court and County Comptroller, and other stakeholders;
• Serves as a consulting resource for County management to obtain guidance;
• Provides a mechanism to investigate suspected fraud, waste, and abuse; and
• Promotes better government.

Important Reports and Documents