Hernando County

Audit Services

General Information | Audit Services Charter | Reports

Frequently Asked Questions:

Background
Mission Statement
Benefits of the Audit Services Department
Audit Selection
Audit Reports

Contact Us

BACKGROUND

Audit Services is an independent appraisal function within the office of the Hernando County Clerk of Circuit Court for the review of operations as a service to management. This office was established in 1991 as the Internal Audit Department, and formally defined in the Charter adopted May 1992. The Department changed its name to the Audit Services Department (ASD) in 1995 to reflect a “kinder, gentler” approach - one in which Audit Services is perceived as a viable management tool, established to assist management in the effective, efficient, and productive delivery of operations/services.

MISSION STATEMENT

The mission of the Audit Services Department is to provide independent, objective assurance and consulting services designed to add value and improve the Clerk of Circuit Court’s and Board of County Commissioners’ operations. It helps the Clerk of Circuit Court and the Board of County Commissioners accomplish their objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

BENEFITS OF THE AUDIT SERVICES DEPARTMENT

County government, and the citizens of Hernando County benefit from the work of the Hernando County Audit Services Department in several ways:

More efficient and effective operations
Accountability to taxpayers
New opportunities for improved management performance
Risk reduction
Revenue increases

AUDIT SELECTION

Audits are selected and prioritized by the Audit Services Planning & Priorities Committee (ASPPC). The members are as follows:
Honorable Karen Nicolai, CPA, Clerk of Circuit Court
Amy Gillis, CPA, Finance Director
David Hamilton , County Administrator
George Zoettlein, Office of Management and Budget Director
Larry Jennings , Deputy County Administrator
Jon Jouben , Assistant County Attorney
Representative, Purvis Gray & Company

The committee meets quarterly and reviews the audit requests submitted by managers, administration, Board of County Commission, etc. The Audit Services Department also considers allegations of fraud, waste, or abuse. Audits performed by the department consist of financial, compliance, investigative, efficiency and economy, performance elements, management advisory consulting reviews, or any combination of the above.

THE FOUR PHASES OF THE AUDIT PROCESS ARE AS FOLLOWS:

Preliminary,
Fieldwork,
Report, and
Follow-Up Audit.

Upon initiation of the audit, the Audit Services Department conducts an entrance conference to discuss the general scope of the audit, request preliminary information/ materials, and answer any questions asked by the auditee. Once this meeting has been held, the fieldwork phase begins, which involves information gathering and analysis.

After the draft report is created, an exit conference is held with the auditee, during which time the report findings and recommendations are discussed. The auditee is given a set amount of time to respond in writing to the report’s findings. Management’s responses are incorporated into the final issued report. A follow-up audit is scheduled at a later date to determine whether management has complied with the report recommendations.

The scope of audit work performed by the Audit Services Department may cover any phase of County activities where service is provided to/by the Clerk of Circuit Court or the Board of County Commission. This involves going beyond the accounting and financial records to obtain a full understanding of the operations under review, and involves such activities as:

Reviewing and appraising the soundness, adequacy, and application of accounting, financial, and other operating controls, as well as promoting effective control at reasonable cost.

Determining the extent of compliance with applicable laws, regulations, established policies, plans, and procedures

Reviewing the extent to which County assets are accounted for and safeguarded from losses of all kinds

Judging the sufficiency, validity and reliability of accounting and statistical data developed within the organization

Appraising the economy, efficiency, and effectiveness of County organizations, programs, functions, and activities

Investigating instances of fraud, waste, and abuse

Recommending measures to the Clerk of Circuit Court/Board of County Commissioners to improve operations

NOTE: Per Florida Statute 119.07(3)(y), Audit Services Department work papers, draft reports, etc. are not public record until the final report is issued.

Go to Audit Services Charter
AUDIT REPORTS

2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998

1997

How to reach us:
Peggy Prentice, CIA, CFE, CISA, Audit Services Director
pprentice@co.hernando.fl.us
(352) 540-6244

Audit Services Report - 2008

REPORT TITLE ISSUANCE DATE

Hernando County Regional Emergency Services Master Plan and Cooperative Services Feasibility Study -
Executive Summary
Section 1
Section 2
Section 3
Section 4
Partnering Strategies January 1 , 2008

BCC's Tourist Development Department Expenditures Audit February 14, 2008

BCC's Animal Services Department PetData Contract Copliance Audit, Follow-up 1 March 6, 2008

Guardianship Annual Financial Reports June 3 , 2008

Unannounced Petty Cash and Change Fund Counts June 3 , 2008

BCC's Human Resources Department Workers' Compensation Function Audit June 4 , 2008

Purchasing Card Operations Review Follow-up 1 October 1, 2008