The Department of Inspector General conducts independent, comprehensive audits and investigations under the authority of the Polk County Clerk. The objective of these audits is to add value and improve Polk County operations.
The Inspector General performs a wide range of internal audits, including financial, administrative, operational, and compliance audits. The Department also works in cooperation with the Probate Division of the Clerk to fulfill the Clerk’s statutory duty to audit guardianship reports filed with Florida’s 10th Judicial Circuit. In addition, the Department provides investigative services and internal consultation to the Board of County Commissioners as authorized by the Clerk, and assists the County’s external auditors with the year-end financial audit.
Under Florida Statutes, the Clerk serves as the ex officio County auditor. In Polk County, this function is fulfilled, in part, by the Department of Inspector General. The Department is responsible for auditing and investigating operations of the Board of County Commissioners and of the Clerk of the Circuit Court, as well as projects and functions performed by contractors doing business with the County, and County revenue sources. The Department’s audit and investigative functions serve as an important check and balance for County operations. To provide the highest degree of independence, the Inspector General reports directly to the Clerk and Comptroller, who is an elected Constitutional Officer, independent of the Board of County Commissioners.
The Inspector General audit reports below are in a PDF format and must be viewed with the free Adobe Acrobat Reader.
Audit 2013-01 Compliance with County Cell Phone Policy
Audit 2013-02 Polk County Fire Assessments
Audit 2013-03 Vehicle and Equipment Parts Management Agreement
Audit 2014-02 Vehicle Purchase and Sale Agreement
Audit 2014-03 Indigent Health Care - phase 1 Eligibility Testing
Audit 2014-04 Showcase Transactional Audit
Audit 2014-05 DHSMV Database Access Controls
Audit 2014-07 Residential Waste Program Services Assessment Roll
Audit 2015-01 Hope Now
Audit 2015-02 Section 8 Housing Assistance Program
Audit 2015-03 Indigent Health Care – phase 2 Analysis of Funds
Audit 2015-04 Purchasing Card Controls - Utilities
Audit 2015-05 2015 Annual DAVID Audit
Audit 2015-07 Roll Cart Inventory
Audit 2016-03 2016 Annual DAVID Audit
Audit 2016-06 Vehicle & Equipment Parts Management Follow-up
Audit 2017-01 2016 Solid Waste Assessments Roll
Audit 2017-02 2017 Annual DAVID Audit
Project 2013P-01 Petty Cash Counts
Project 2013P-02 Cash Controls Review
Project 2013P-04 Waste & Recycling Scalehouse Controls
Project 2014P-02 Emergency Overtime Controls-Traffic Section
Project 2014P-04 Cash Controls Follow-up Review
Project 2016P-05 A Unannounced Cash Counts - Parks & Natural Resources
Project 2016P-05 B Unannounced Cash Counts - Tourism & Sports Marketing
Project 2016P-05 C Unannounced Cash Counts - Building Division
Project 2016P-05 D Unannounced Cash Counts – Utilities
Project 2016P-05 E Unannounced Cash Counts - Waste and Recycling
Project 2016P-07 Petty Cash Count Follow-up Review
Project 2016P-13 Evidence Vault Controls
Investigation 2015-08 Vehicle Purchase Investigation
Investigation 2015-12 Hope Now Investigation
Reporting Fraud, Waste or Abuse
The Clerk of the Circuit Court and County Comptroller is committed to preventing fraud and maintaining an environment in which internal controls can be established and improved. A crucial element of internal control is a mechanism for preventing and detecting fraud, waste and abuse of County resources.
The Clerk has established several means for employees and citizens to report potential fraud, waste or abuse by employees, contractors, vendors, citizens, or other entities that have a business relationship with Polk County. All complaints received will be reviewed by the Clerk’s Inspector General to determine if sufficient information has been obtained in order to conduct a meaningful investigation. By virtue of the Florida Whistleblower Act , employees who report suspected fraud are protected from retaliation by management or other employees.
We encourage reporting via the fraud hotline, during business hours, whereby you can remain anonymous while speaking with an investigator. This allows us to ask questions and gather sufficient information to conduct a meaningful investigation. Preliminary review of allegations is made to determine the probability that alleged acts could have occurred. We may not be able to investigate vague allegations or complaints left on voice mail, if further information cannot be obtained.
What to Report:
- Violations of federal, state or local laws, rules or regulations
- Theft, waste or misuse of County assets or resource
- Violations or circumvention of County policies or State or Federal regulations
What Not to Report:
- General complaints, suggestions or personnel issues
- Fraud, waste or abuse of non-County resources (however, if you call, we may be able to refer you to the proper agency)
- Issues of extreme urgency, such as threat of violence or harassment
How to Report
Call the fraud hotline: (863) 534-7689. Call during business hours and be prepared to provide specific information, such as names, dates, contracts, locations, and other pertinent information. If you wish to remain anonymous, and you are calling after normal business hours, leave a call-back number and state that you wish your identity to be protected.
Mail specific information to:
Lita McHugh, CPA, CIG
Clerk of the Circuit Court and County Comptroller
P.O. Box 9000, Drawer CC-14
Bartow, FL 33831
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