Structure of Inspector General

Mission

The mission of the Office of Inspector General (OIG) is to promote accountability and transparency, and preserve the public trust, by providing independent, objective audits, reviews, and investigations designed to add value and improve Collier County government operations.

Pursuant to this mission, the OIG will use a systemic, disciplined approach in conducting audits and reviews to evaluate and improve governance, risk management, and control processes, to include financial, procurement, and contracting activities, with a focus on those processes which have a financial impact on the County. The OIG will conduct investigations of suspected fraud, waste, abuse, and misconduct, coordinating with law enforcement and other investigative agencies, as warranted. Further, it is the intent of the OIG to promote awareness of the potential for fraud, waste, abuse, and mismanagement, as well as provide guidelines and identify responsibility for the development of effective internal controls and systems.

Authority

By authority of the Constitution of the State of Florida, Article VIII, Section 1. (d), the Clerk of the Circuit Court shall be “ex‐officio clerk of the Board of County Commissioners, auditor, recorder, and custodian of all county funds.” The Constitution of the State of Florida, Article V, Section 16, also specifies that the Clerk of the Circuit Court shall have the duties quoted above. 

The Clerk has established the Office of Inspector General (OIG) to fulfill the responsibilities of the office as they relate to the auditing, review and investigation functions on financial programs and processes of the County. Per Florida Statutes, the Clerk is responsible for the audit of Guardianship financial reports, which are prepared and completed under the OIG. We also provide a compliance and quality control function for the Clerk’s many assigned duties.

Independence

To provide for the independence of the OIG’s activity, OIG staff report to the Inspector General, who reports functionally and administratively to the elected Clerk. The Clerk is responsible to the citizens and taxpayers of Collier County and considered to be independent of the Board of County Commissioners (BCC).

In addition, the OIG has no direct responsibility to, or authority over, any area subject to its audit, review, or investigation. Therefore, the OIG is organizationally independent from those areas which it will be auditing, reviewing, and investigating. 

History

The Clerk of the Circuit Court employed an Internal Audit department for over twenty years. In 2020, we joined ten other Florida counties who had transitioned to an Office of Inspector General (OIG). Our goals were:

• Credibility
  • Enhance public trust and accountability to stakeholders and citizens.
• Standardization
  • Increase uniformity with state, federal and international processes, and procedures.
• Independence
  • Reinforce the office’s independence in structure and through specific requirements.
• Education
  • Additional training and certification opportunities through Association of Inspector General national, state, and local chapters.
• Promote Awareness
  • Share the work we do, and help prevent and identify fraud, waste, and abuse.

Section 20.055(2), F.S., created, in all state agencies, an Office of Inspector General to provide a central point for coordination of and responsibility for activities that promote accountability, integrity and efficiency in government. The program began filtering to County and Local agencies soon thereafter.

• In February 2007, Chief Inspector General Melinda Miguel of the Office of the Florida Chief Inspector General (CIG) addressed the Commission for Florida Law Enforcement Accreditation regarding several Inspectors General’s desire to have the Commission develop an accreditation program for the Inspectors General investigative function.
• In October 2007, the Commission approved the development of the Inspectors General Accreditation Program.
• The First Edition of the Florida Inspectors General Standards Manual was developed and approved by the Commission in February 2009.

Why follow professional standards?

• Allows us to measure our standards of performance against best practices.
• Ensures a comprehensive, professionally reviewed set of written policies and procedures.
• Holds auditors, inspectors, and investigators accountable.
• Helps us identify information needed to support or refute complaints.

Organization

Michael T. Ryan serves as the Inspector General.

The Office of Inspector General is composed of the Audit & Contract Oversight Unit, which performs internal audit and consulting services, as well as contract oversight reviews of the County procurement/contracting process along with real-time monitoring, and a Public Integrity Unit, which performs investigations related to fraud, waste, abuse, and misconduct, as well as guardianship audits and investigations.

 Organizational Chart

Processes

What general steps are involved in an OIG audit or review?

 OIG Engagement Process

Although our different functions adhere to separate standards of performance, there are many commonalities to our processes.

 Process Flowchart