Internal Audit Department
Mission
Our mission is to provide an independent, objective and comprehensive auditing program of Lee County Government and Clerk of Court operations; to advance accountability through the provision of assurance and consulting services; and to proactively work with the County and Clerk in identifying risks, evaluating controls, and making recommendations that promote economical, efficient, and effective delivery of services.
Auditors
| Chuck T. Short: Director | Certified Internal Auditor |
| Keith Buonocore | Certified Public Accountant |
| Ralph V. Carlone | Certified Internal Auditor |
| Thomas J. Cianflone | Certified Information Systems Auditor, Certified Fraud Examiner, Certified Computer Professional, Certified Financial Services Auditor, Certified Software Manager |
| Lawrence Haut | Certified Government Auditing Professional, Certified Fraud Examiner |
| Tim Parks | Certified Internal Auditor |
| Dave Rollman | Certified Internal Auditor |
Hotline
Hotline Phone Number: (239) 337-7799
Lee County Internal Audit Department
1825 Hendry Street Suite 312
P.O. Box 2469
Fort Myers, Fl 33902-2469
The Internal Audit Department has established a hotline for employees and citizens of Lee County to report Lee County government problems. The hotline is located in a locked drawer in the Internal Audit office and has an answering machine, which allows up to 2 1/2 minutes to record your message. The purpose of this hotline is to improve the efficiency of Lee County government and save $$$. All calls will be screened and reviewed to insure validity. All callers may remain anonymous.
Contact Us
Lee County Clerk of Courts
Internal Audit Department
P.O. Box 2469
Fort Myers, Florida 33902-2469
| Phone | (239) 533-5480 |
| Fax | (239) 485-5489 |
Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.
Links
Institute of Internal Auditors
www.theiia.org
National Association of Local Government Auditors
www.nalga.org
20th Judicial Court
www.ca.cjis20.org
Florida Association of Court Clerks and Comptrollers
www.flclerks.com
Government Auditing Standards
www.gao.gov/
Intergovernmental Audit Forums
www.auditforum.org
Florida Statutes
http://dlis.dos.state.fl.us/fgils/government.html
Legal Authority
In Lee County, the Clerk of the Circuit Court (Clerk), an elected Constitutional Officer is the County's Internal Auditor. The Florida Supreme Court has ruled that the Clerk of the Circuit Court has the right to perform all auditing functions, including financial and performance audits, except when the Board of County Commissioners (BOCC) orders an audit of any of its agencies or governmental subdivisions, pursuant to Florida Statute, Section 125.01(1)(x), which provides for the employment of an independent accounting firm. This authority is sufficient to assure both a broad range of audit coverage and the adequate consideration of an effective action on audit issues and recommendations.
The Clerk has been delegated responsibility for the management of the internal audit function to his appointed Director of Internal Audit (Director). The Internal Audit Department (Department) reports directly to the Clerk.
Vision
Our vision is to be recognized as a valued resource for financial, operational and control activities.
Code of Ethics
All Department employees are subject to a Code of Ethics, which includes the code detailed by the Institute of Internal Auditors.
Audit Objectives
The main objective of the Department is to conduct independent and objective audits to determine that those entrusted with County and Clerk resources are establishing and maintaining effective internal controls to ensure:
Selection of Audits
Prior to the beginning of each fiscal year (October 1) the Director prepares a proposed audit schedule for the upcoming fiscal year. This schedule includes estimated completion time frames for the audits. Requests by the BOCC, the County Manager, Constitutional Officers, Department and Division Directors, and the Department Hotline are considered for inclusion in the schedule.
The proposed audit schedule is reviewed with the Clerk for approval. The approved schedule is published, and copies are forwarded to the BOCC and the County Manager. It is also available to the public upon request.
Special audit requests made after the schedule is approved are considered by the Director and Clerk for addition to the schedule. Acceptance of requests may necessitate the delay of the regularly scheduled audits.
Confidentiality
Audit work papers are considered confidential until the audit report is made public. (Florida Statute 119.07 Public Records, was amended by Chapter 95-399, dated June 18, 1995). This public release occurs when the final audit report is delivered to the Clerk.
Released audit reports are public information; therefore, any person or organization who reimburses the Clerk's scheduled printing fee may receive a copy of such report. Employees in the Department are not permitted to comment to the news media regarding an audit without the permission of the Clerk.
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