Internal audits

This audit (Report No. 2025-01) reviewed the Office of Pasco County Clerk & Comptroller's compliance with MOU contract #HSMV-0615-19 governing access to Florida's Driver and Vehicle Information Database (DAVID). The audit period ran from January 6, 2024 through January 6, 2025 and examined safeguarding of personal data, user access and permission management, and user activity monitoring across 18 teammates in three departments (IT, Criminal, and Inspector General).

The Pasco County Clerk & Comptroller's Department of Inspector General, partnering with external firm Forvis Mazars, performed agreed-upon procedures (AUPs) to determine whether Pasco County Utilities (BCC Utilities Department) correctly implemented BCC-approved utility rates for residential and commercial accounts into the billing system for fiscal years beginning October 1, 2023 and October 1, 2024. Testing covered 142,843 customer accounts in the November 2023 billing cycle as well as rate chart comparisons for FY2024 and FY2025.

The Pasco County Clerk & Comptroller's Office Department of Inspector General conducted an unannounced audit of change funds across Civil Courts, Criminal Courts, and Records departments between July 12 and July 23, 2024. The audit covered 12 change funds distributed across 67 drawers and bags, verifying correct amounts, proper security, general ledger agreement, and current control forms on file with Finance.

The Pasco County Clerk & Comptroller's Office Department of Inspector General conducted an audit of driver license reinstatements (Report No. 2021-04) covering the period October 1, 2020, through May 31, 2021. The audit tested 94 D6 clearances (out of 4,181 total) and 93 ARDLs (out of 2,279 total), examining compliance with internal policies and procedures and the adequacy of internal controls over the reinstatement process.

The Pasco County Clerk & Comptroller's Department of Inspector General, partnering with external firm MSL CPAs & Advisors, performed agreed-upon procedures on BCC department/division Purchasing Card (P-Card) transactions covering the period January 16, 2024 to July 16, 2024. The audit reviewed the full population of 16,879 transactions totaling $6,139,976 across 601 active cards, and tested a sample of 200 transactions for compliance with County policies, local laws, and Florida Statutes.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted a limited-scope audit (Report No. 2023-06) of policies and procedures related to developer credits for impact fees within the Development Services Branch. Process observations were conducted between December 11, 2023 and February 22, 2024. The audit evaluated SOPs for the Developer Credit Transmittal Summary process, reconciling developer credits, credit loads and transfers, and trust account/credit letter processing, but did not include testing of internal controls or individual transactions.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit of 20 BCC change funds between April 12 and April 25, 2024. The audit tested whether change funds existed in the correct amounts, were properly secured, accurately recorded in the general ledger, and supported by up-to-date control forms on file with Financial Services. Testing was limited to newly established funds, recently reopened funds, or funds with prior concerns.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced cash verification of 12 change funds distributed across 75 drawers and bags within the Civil Courts, Criminal Courts, and Records departments. Cash counts were performed between April 10–12, 2023, verifying fund existence, reconciliation to supporting documentation, physical security, general ledger agreement, and the completeness of change fund control forms.

The Pasco County Clerk & Comptroller's Office Inspector General conducted an audit of physical evidence (sensitive and non-sensitive) in the custody of the Clerk & Comptroller's Office, covering the period March 1, 2021 through February 28, 2022. The audit examined a universe of 182,483 available evidence items tracked in the TrakMan system across two courthouse locations and two records centers, testing 210 items in total across all evidence status categories. Objectives included verifying physical existence of evidence, accuracy of inventory records, and compliance with internal policies and procedures.

The Pasco County Clerk & Comptroller's Department of Inspector General audited the BCC Stormwater Management Division's use of the Driver and Vehicle Information Database (DAVID) system. The audit period covered February 1, 2022 through January 31, 2023, with the scope limited to compliance with MOU contract #HSMV-0319-17 and adequacy of internal controls over sensitive driver and vehicle personal information.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit of change and petty cash funds authorized by the BCC between January 19, 2023, and March 2, 2023. The audit covered 29 locations and 51 drawers or bags across eight departments, verifying fund existence, physical security, general ledger agreement, control form accuracy, and safe security. One change fund (SunWest Park, CF-74) could not be verified due to a scope limitation requiring two staff to open the safe.

This audit, initiated May 10, 2021, examined Pasco County Development Services' private provider refund process covering the period July 1, 2019 through March 31, 2020. The IG tested the completeness of permits identified as eligible for private provider fee refunds and verified that refunds were issued in compliance with established policies and procedures. As of November 18, 2021, 307 refund checks totaling $450,704.08 had been issued to customers.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit of 10 change funds distributed across 58 secured drawers and bags within the Criminal Courts, Civil Courts, and Records departments. Cash counts were performed between July 9, 2022, and July 28, 2022, with objectives to verify fund existence and correct amounts, proper security, accurate general ledger accounting, up-to-date control forms, and proper safe security.

This agreed-upon procedures (AUP) engagement, conducted by the Pasco County Clerk & Comptroller's Department of Inspector General in partnership with external firm Cherry Bekaert LLP, examined the transfer of the Pasco County Jail from the Pasco Sheriff's Office to the Board of County Commissioners effective October 1, 2022. The scope covered cash, capital and tangible assets, liabilities, contracts, grants, and other obligations transferring with the Jail, using 33 agreed-upon procedures developed collaboratively by the County, Sheriff's Office, and Clerk's Financial Services Department.

The Pasco County Clerk & Comptroller Inspector General conducted a follow-up review (Report No. 2022-05) of the original 2020-09 CCC Docket and Image Privacy audit (dated August 4, 2021). The follow-up assessed whether management had implemented the 22 corrective action plans created in response to findings from the original audit, which examined docket code privacy levels, public availability of court images, and training materials across Civil Courts, Criminal Courts, and Records departments.

The Inspector General conducted audit #2021-07 of the BCC Utilities Warehouse fiscal year-end inventories for the period October 1, 2020 through September 30, 2021. The IG physically tested 291 of 3,720 inventory items across three warehouse locations (Embassy, Shady Hills, and Wesley Center) with a combined inventory value of $1,864,011.45, evaluating internal controls over physical counts, cycle counts, inventory adjustments, bin location management, and system accuracy.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted unannounced cash counts of 11 change funds authorized by the BCC Public Services Branch, distributed across 19 secured drawers and bags at locations including libraries, parks, recreation complexes, and Animal Services. Counts were performed between June 10, 2022, and July 14, 2022, with follow-up visits through September 2022. The audit assessed whether funds were present in the correct amount, properly secured, properly accounted for in the general ledger, and whether control forms and safes were in order.

The Pasco County Clerk & Comptroller's Office of Inspector General conducted an audit of the CCC Administration's use of the Driver and Vehicle Information Database (DAVID) system, covering the period February 2, 2021 through February 2, 2022. The audit was initiated on January 14, 2022, in response to a DHSMV request for an Attestation Statement under MOU contract #HSMV-0615-019. The scope encompassed 20 DAVID users across three departments — Criminal Courts, Information Technology, and the Inspector General — and tested internal controls for compliance with MOU requirements governing authorized access, use, and protection of confidential driver information.

The Pasco County Clerk & Comptroller's Department of Inspector General audited the Utilities Warehouse Services fiscal year-end inventories for the period October 1, 2020 through September 30, 2021. The audit evaluated internal controls over physical inventory counts at three warehouse locations (Embassy, Shady Hills, and Wesley Center), which together held 3,720 inventory items valued at $1,864,011.45. The IG physically verified a sample of 291 items across all locations on September 30, 2021.

The Inspector General conducted Consulting Engagement #2021-08, an unannounced cash count of change funds and juror bags held by the Criminal Traffic Department at the New Port Richey and Dade City locations on November 4 and November 9, 2021. The objective was to verify that 35 cash drawers and bags totaling $13,925 existed and were properly secured.

This is a follow-up review by the Pasco County Clerk & Comptroller's Inspector General of the original Audit of the Deposit Will Process (#2020-05), conducted as part of the 2021 annual audit plan. The follow-up assessed the status of six corrective action plans identified in the original audit of the Civil Court Services team's deposit will procedures.

The Pasco County Clerk & Comptroller Department of Inspector General conducted Audit Report No. 2020-09, a Docket and Image Privacy Audit, with an audit period as of August 19, 2020. The scope covered 293,954 images (173,465 Civil and 120,489 Criminal) associated with the List of 23 confidential court record categories, of which 987 images were tested across Civil and Criminal departments, plus a review of Records department training materials and redaction processes.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit of change funds and safes issued to the BCC Public Infrastructure Branch, covering 23 change funds across 27 drawers/bags at seven locations. Cash counts were performed on March 25–26, 2021, and tested whether funds existed, were properly secured, reconciled to the general ledger, and whether control forms were current.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit (Report No. 2021-02) of change funds, petty cash funds, and safes issued to the BCC Public Services Branch and County Attorney's Office. Cash counts were performed between January 29 and February 4, 2021, covering 31 drawers/bags across Animal Services, Libraries, Parks Recreation and Natural Resources, and the County Attorney.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit (Report No. 2020-13) of change funds issued by the Pasco County Board of County Commissioners to the Central Permitting Department under the Development Services Branch. The audit covered three change funds divided into 16 change drawers and was performed between November 19, 2020 and November 30, 2020. Objectives included verifying fund existence, physical security, general ledger accuracy, safe contents, and the currency of control forms.

This consulting engagement (Report No. 2020-14) was conducted by the Pasco County Clerk & Comptroller's Department of Inspector General at the request of the Code Compliance Division. The scope covered the termination of MOU #HSMV-0444-16 between Pasco County Code Compliance and the Florida Department of Highway Safety and Motor Vehicles (FLHSMV), which governed access to the Driver and Vehicle Information Database (DAVID) system. The engagement period spanned December 1, 2018 to January 4, 2021, and tested DAVID user activity reviews, cut-off documentation, termination notifications, and removal of access.

The Pasco County Clerk & Comptroller Department of Inspector General conducted an unannounced audit (Report No. 2020-12) of all change funds and juror bags issued across CCC departments, covering 79 cash drawers/bags across 14 change funds. Unannounced cash counts were performed between November 19–23, 2020, across Civil Courts, Criminal Courts, and Records divisions at both Dade City and New Port Richey locations.

This Internal Quality Self-Assessment (Report No. 2021-03) evaluated the Department of Inspector General (Pasco County Clerk & Comptroller) for conformance with the International Standards for the Professional Practice of Internal Auditing, internal policies and procedures, competencies, quality of work and supervision, and performance metrics. The review covered the period October 1, 2020 through March 31, 2021.

The Inspector General conducted Consulting Engagement #2020-11 on September 22, 2020, performing unannounced cash counts of juror bag change funds held by the Criminal Courts Department at Dade City and New Port Richey locations. The objective was to verify that cash funds existed and that no pending reimbursement receipts were outstanding.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted Audit Report No. 2020-05, an audit of the Deposit Will Process within the Civil Courts Probate Division, as of January 22, 2020 (paused March 23–July 6, 2020 due to COVID-19). The audit evaluated whether internal controls over the deposit will process were adequate to ensure accurate case management data, compliance with Florida Statutes, and safeguarding of records against inaccurate entry or premature destruction.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit (Report No. 2020-04) of change funds authorized by the Pasco County Board of County Commissioners, limited in scope to the Public Infrastructure Branch. Unannounced cash counts were performed on March 10–11, 2020, covering 23 change funds divided into 27 change drawers across seven Utilities divisions including Customer Service, Landfill, Scalehouse, Environmental Lab, and East Pasco Transfer Station.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit (Report No. 2020-03) of change and petty cash funds authorized by the BCC and issued to departments within the Public Services Branch. Unannounced cash counts were performed on January 29–30, 2020, covering 19 drawers across Animal Services, Libraries, Parks and Recreation, and the Destination Management Organization.

The Pasco County Department of Inspector General conducted Audit Report No. 2020-02 of the BCC Stormwater Management Division's use of the Driver and Vehicle Information Database (DAVID) system. The audit period covered October 28, 2018 through October 28, 2019, and was initiated in response to an attestation request from the Florida Department of Highway Safety and Motor Vehicles (FLHSMV) under MOU Contract #HSMV-0319-17.

The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit (Report No. 2020-01) of change funds authorized by the BCC and issued to the Central Permitting Department (Development Services Branch). Cash counts were performed across three change funds divided into 16 cash drawers on November 14–15, 2019. The audit verified fund existence, physical security, general ledger accuracy, and currency of control forms on file with Financial Services.