What is the Clerk’s Authority to Audit?

Under Article VIII, Section 1(d), of the Constitution of the State of Florida, the Clerk of the Circuit Court serves as auditor and custodian of all county funds for the Escambia County Board of County Commissioners (BOCC). In Escambia County, the Clerk of the Circuit Court (Clerk), an elected Constitutional Officer is the County's Internal Auditor. The Florida Supreme Court has ruled that the Clerk of the Circuit Court has the right to perform all auditing functions, including financial and performance audits. The Clerk has delegated responsibility for the management of the internal audit function to his appointed Administrator for Financial Services and the function is coordinated through the Clerk's Finance Department. All internal audit functions are reviewed and approved by the Clerk.

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1. What is the Clerk’s Authority to Audit?
2. Why does Escambia County need an Internal Audit Function?
3. What about Audit Independence?
4. What about confidentiality?