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.
Audit Reports
FY 2023-2024
- 2023-112 - July 13, 2023 - Osceola County
- 2023-113 - July 13, 2023 - Citrus County
- 2023-114 - July 13, 2023 - Washington County
- 2023-115 - July 13, 2023 - Holmes County
- 2023-116 - July 21, 2023 - Leon County
- 2023-117 - August 1, 2023 - Santa Rosa County
- 2023-118 - September 19, 2023 - Alachua County
- 2023-119 - September 21, 2023 - Suwannee County
- 2023-120 - October 3, 2023 - Palm Beach County
- 2023-121 - October 18, 2023 - Calhoun County
- 2023-122 - February 14, 2024 - Bay County
- 2024-123 - February 16, 2024 - Charlotte County
- 2024-127 - March 15, 2024 - Broward County
FY 2022-2023
- 2022-91 - December 16, 2022 - Levy
- 2022-92 - December 16, 2022 - Saint Johns
- 2022-93 - December 16, 2022 - Nassau
- 2022-94 - December 16, 2022 - Union
- 2022-95 - December 16, 2022 - Wakulla
- 2022-96 - December 16, 2022 - Hillsborough
- 2022-97 - December 16, 2022 - Pinellas
- 2022-98 - December 16, 2022 - Gilchrist
- 2022-99 - December 16, 2022 - Columbia
- 2023-100 - March 15, 2023 - Lee
- 2023-101 - March 22, 2023 - Clay
- 2023-102 - April 21, 2023 - Taylor County
- 2023-103 - May 4, 2023 - Gadsden
- 2023-104 - May 4, 2023 - Dixie County
- 2023-105 - May 18, 2023 - Volusia County
- 2023-106 - May 25, 2023 - Baker County
- 2023-107 - June 6, 2023 - Orange County
- 2023-108 - June 15, 2023 - Lafayette County
- 2023-109 - June 20, 2023 - Sarasota County
- 2023-110 - June 23, 2023 - Duval County
- 2023-111 - June 23, 2023 - Manatee County