Internal Audit

Purpose & Authority

The internal audit function is established as a responsibility of the Clerk of the Circuit Court and Comptroller by the Florida State Constitution, Section 1. (d), Article VIII.

The Clerk and Comptroller exercise audit oversight of the Martin County government organizations of the Board of County Commissioners and the office of the Clerk of the Circuit Court and Comptroller as enumerated in the Florida Constitution, Florida Statutes, and decisions and opinions of the state Judiciary.

Internal Auditing is an independent and objective assurance and consulting activity guided by a philosophy of supporting and maximizing the efficiency, accountability and transparency of the operations of the county government of Martin County, Florida. Through this role, the Clerk and Comptroller assist the county to accomplish its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the agency's risk management, internal controls, and governance processes.

The Clerk and Comptroller coordinates these audit functions with an Internal Auditor and a Professional Standards Director, who each report directly to her to ensure the independence and integrity of all activities.

Fraud, Waste & Abuse Hotline

The Martin County Hotline allows the Public and County Employees to comment about areas of concern or suspicion that may warrant further investigation. The Hotline rings directly into the Internal Auditor's Office, and this division consults with Clerk and Comptroller Carolyn Timmann to determine the proper course of action. Callers may remain anonymous.

Audit Reports

ReportDate
FDLE – Non-Criminal Justice User Agreement Compliance Audit (PDF)November 9, 2023
Community Broadband Network - Fiscal Year 2022 (PDF)September 30, 2023
Community Broadband Network - Fiscal Year 2021 (PDF)September 30, 2022
Report on the Application of Agreed-Upon Procedures (PDF)
2021 Non-Ad Valorem Assessments Due to Pal Mar Water Control District		July 25, 2022
Procurement Card Forensic Examination - Report Issued May 6, 2022 (PDF)
This report has been redacted pursuant to §119.071(4)(d)2.d. and §119.071(4)(d)2.a.
May 6, 2022
Florida Department of Management Services - Retirement Compliance Audit (PDF)May 6, 2022
Internal Audit of the Voluntary Early Separation Incentive Program (PDF)January 31, 2022
Utilities Warehouse Audit Report - 2021 (PDF)August 16, 2021
Community Broadband Network – Fiscal Year 2020 (PDF)February 12, 2021
Light Vehicle Replacement Program (PDF)September 24, 2020
Martin County Library System – Cash Handling (PDF)
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, F.S., due to findings involving physical security.		February 17, 2020
Community Broadband Network - Fiscal Year 2019 (PDF)January 22, 2020
Court Management - Cash Handling (PDF)
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, F.S., due to findings involving physical security.		January 3, 2020
Clerk Operations - Cash Handling (PDF)
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, F.S., due to findings involving physical security.		January 3, 2020
Vehicle Maintenance - Fuel Management (PDF)October 4, 2019
Business Development Board of Martin County, Inc. (PDF)April 18, 2019
DAVID Memorandum of Understanding (PDF)March 21, 2019
Community Broadband Network - Fiscal Year 2018 (PDF)January 17, 2019
State Housing Initiatives Partnership Program (PDF)September 6, 2018
Community Broadband Network - Fiscal Year 2017 (PDF)February 8, 2018
Martin County Transfer Station (PDF)
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, F.S., due to findings involving physical security.		January 22, 2018
Martin County Landfill (PDF)
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, F.S., due to findings involving physical security.		October 30, 2017
Humane Society of the Treasure Coast, Inc. (Issued December 15, 2016) (PDF)December 15, 2016
Martin County Travel Policy (Issued October 25, 2016) (PDF)October 25, 2016
The Arts Council Inc. of Martin County (PDF)January 7, 2016
Martin County Golf and Country Club, Inc. (Issued December 3, 2015) (PDF)December 3, 2015
DAVID Memorandum of Understanding (PDF)May 1, 2015
Martin County Firefighters Association – Contract Compliance Review (IAFF Payroll) - Report Issued February 17, 2015 (PDF)February 17, 2015
Martin County Golf Course Inventory (PDF)February 12, 2015
Martin County Golf Course PhotosFebruary 12, 2015
Utilities Warehouse Audit Report (PDF)
This report has been redacted pursuant to sec. 119.071(3), F.S., due to findings involving physical security.		June 20, 2014
Title IV-D 2014 Audit Report (PDF)May 22, 2014
Passport Audit Report (PDF)March 19, 2014
Sailfish Splash Waterpark Internal Audit Report (PDF)November 19, 2013
Business Development Board of Martin County - Expenditures, Reserves, and Internal Controls (PDF)August 29, 2013