The Florida State Constitution provides for the
Clerk of the Circuit Court to be the auditor of the Board of County
Commissioners. In fulfillment of this responsibility, the Clerk
of the Circuit Court established the Internal Audit Department.
A
formal Internal
Auditing charter was approved by the Board of County Commissioners
on December 11, 1990 which details the responsibilities of the Internal
Audit Division of the Clerk of the Circuit Court. The jurisdiction
of the Internal Audit Department consists of all departments and
divisions under the Board of County Commissioners and any agency
receiving funding from the Board of County Commissioners.
Manatee County is a non-chartered government which has not altered
the organization and form of government detailed in the State
Constitution and the Florida Statutes. The jurisdiction of the
Internal Audit Department of the Clerk of the Circuit Court does
not extend to the elected Constitutional Offices. Unless requested
to provide audit services, the following Constitutional Officers
and their respective offices are not in Internal Audit's jurisdiction:
In addition, the jurisdiction does not extend to the Manatee
County School Board, the State's Attorney's Office, the Public
Defender's Office, water management districts, and other quasi-governmental
entities.
Independence is achieved by having the Director of the Internal
Audit Department report directly to the Clerk of the Circuit Court.
Independence is enhanced by reporting through the Clerk of the
Circuit Court to the County Administrator and Board of County
Commissioners in addition to the management of the entity audited.
