Clerk of the Circuit Courts Audits
Section 28.35(2)(e), Florida Statutes, provides that the Department of Financial Services (DFS), Bureau of Auditing, will conduct expenditure audits of individual Clerks of the Circuit Court. This includes auditing court-related expenditures of State funds to ensure compliance with Section 28.35(3), Florida Statutes, and to determine whether the expenditures were properly authorized, recorded, and supported. It is the practice of DFS to conduct these audits every three to five years. The audits result in a written report to the Clerks, with the Clerks providing a response and a corrective action plan to address the reported findings and recommendations.