The Florida Constitution and Florida Statutes states that the Clerk of the Circuit Court and Comptroller serves as the accountant, auditor, treasurer, and custodian of all county funds, in addition to being the official keeper of court and public records.
Our office’s authority for auditing and financial oversight is firmly based on constitutional and statutory requirements, and our accounting and reporting practices are reviewed by the Florida Auditor General. But in an age of accountability, transparency, and digital oversight, it’s fair to ask—who audits the auditor?
In fact, the Clerk of the Circuit Court and Comptroller is likely one of the most audited public offices across local, state, and even federal government levels. This stems from the office’s broad organizational responsibilities, including managing multiple streams of public funds, ensuring compliance with complex regulatory frameworks, and operating as an independent constitutional office.
Each year, the Finance and Accounting Department of my office produces the Annual Comprehensive Financial Report (ACFR)—the successor to the CAFR designation—on behalf of Collier County. For 38 consecutive years, the Clerk’s office has been awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association (GFOA), an organization representing more than 21,000 finance professionals across the United States and Canada.
In 2025, our office continues to provide vital administrative and financial support to numerous local and state government entities, ensuring collaboration across jurisdictions and compliance with both state and federal standards.
Below is an updated list of state and county agencies that regularly audit or review the Clerk’s Office to ensure compliance with state law, generally accepted accounting principles (GAAP), and the prudent management of public resources:
- Florida Clerk of Courts Operations Corporation (CCOC)
- Florida Department of Financial Services / Office of the Chief Financial Officer
- Office of Program Policy Analysis and Government Accountability (OPPAGA)
- Auditor General of the State of Florida (performing multiple audits across agencies)
- Office of the State Courts Administrator (OSCA) – Court reporting and case data audits
- Board of County Commissioners (BCC) Contracted Independent Auditor
- Internal Audit Department of the Clerk’s Office (performance, compliance, and financial audits)
- Florida Court Clerks & Comptrollers (FCCC) – formerly FACC
- Florida Department of Revenue (DOR)
- Florida Department of Children and Families (DCF) – child support and service audits
- Federal and State Grant Auditors – reviewing use and distribution of grant funds
- Florida Department of Law Enforcement (FDLE)
- Federal Single Audit Act Auditors – where applicable
As the Comptroller for Collier County, I continue to welcome and encourage external audits as essential tools for accountability and improvement. Independent and objective feedback is not only helpful—it is critical to maintaining the integrity of public financial management. Constructive findings give us the opportunity to enhance systems, tighten controls, and improve how we serve the citizens of our county.
In public service, our obligation is clear: protect taxpayer resources, operate transparently, and strive for operational excellence. Feedback from our audit partners helps us fulfill that mission.
To learn more about the Finance, Accounting, or Internal Audit functions of the Clerk’s Office, please visit our official site at www.CollierClerk.com and select the “Clerk to the Board” tab.