Internal Audit Division

Article VIII, Section 1(d) of the Constitution of the State of Florida states that the Clerk of the Circuit Court shall serve as ex officio of the Board of County Commissioners, auditor, recorder and custodian of all county funds. Pursuant to the legal authority cited above, the Clerk established the Internal Audit Division to fulfill these responsibilities.  

The Clerk and Comptroller exercises audit oversight of the Indian River County government organizations of the Board of County Commissioners and of the office of the Clerk of the Circuit Court and Comptroller as enumerated in the Florida Constitution, Florida Statues, 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 Indian River County, Florida. Through this role, the Clerk and Comptroller assists 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 the Internal Audit Director Ed Halsey who reports directly to him to ensure the independence and integrity of all activities.

Indian River County Fraud, Waste and Abuse Hotline 772-226-3108. The Indian River County Hotline allows the public and County employees to comment about areas of concern and suspicion that may warrant further investigation. The Hotline rings directly into the Internal Audit Division’s office which consults with the Clerk and Comptroller Jeffrey Smith to determine the proper course of action. Callers may remain anonymous.