Collier County Clerk of the Circuit Court
Office of Inspector General
3315 Tamiami Trail East, Suite 316
Naples, FL 34112
Phone: (239) 252-8412
Email: Inspector General

Mailing Address
Collier County Clerk of the Circuit Court
Office of Inspector General
3315 Tamiami Trail East, Suite 102
Naples, FL 34112

Inspector General Reports

Annual Plans

Annual Reports

Engagements

Collier County Clerk of the Circuit Court & Comptroller
Office of Inspector General
Results Table for Audits, Reviews and Investigations as Indicated

Fiscal Year 2026

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings / Potential Savings	Findings	Recommendations	Type of Engagement
COR-2026-02	Review of Collier County’s “Tourism International Representation” Agreements	3	$828,109.00	N/A	N/A	4	7	Contract Oversight
COR-2026-01	Review of the Procurement Process for the County’s Tourism Website	132	$3,271,825.79	N/A	N/A	2	2	Contract Oversight
AUD-2026-06	Audit of County Parks and Recreation Equipment Pending Maintenance Service or Repair	135	$241,750	N/A	N/A	4	7	Audit
O-2026-01	Management Information Report: County’s Use of ‘After-the-Fact” Submissions	152	$4,812,951.00	N/A	N/A	0	0	Other
AUD-2026-05	Audit of County-Issued Cell Phone Usage and Costs	25	$47,636	N/A	$35,066	4	5	Audit
AUD-2026-04	Unannounced Cash Count Audit of the Solid Waste and Hazardous Waste Management Division’s Collier Landfill	4	$1,900.00	N/A	N/A	0	0	Audit
AUD-2026-02	Audit of Collier County Domestic Animal Services	126	$562,181.08	$74,500	N/A	8	8	Audit
AUD-2026-03	Unannounced Cash Count Audit of the County’s Operations &Regulatory Management Division	5	$1,500	N/A	N/A	0	0	Audit
GDN-2026-01	Annual Guardianship Report Fiscal Year 2025	741	$217,443,651.00	N/A	N/A	N/A	N/A	Guardianship
IS-2026-01	Questionable Vendor Bid Submissions	36	$589,453	N/A	N/A	3	2	Investigation
SPC-2026-01	Review of Public Utilities Satellite Office Lease	1	$560,296	$560,296	$123,182	1	1	Special Project
AUD-2026-01	Annual Quality Assurance Review of the Courts Division’s Redaction of Confidential Information	60	N/A	N/A	N/A	2	3	Audit
Totals

Fiscal Year 2025

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings / Potential Savings	Findings	Recommendations	Type of Engagement
AUD-2025-03	Cash Count – Utility Billing	22	$8,800.00	N/A	N/A	2	0	Audit
AUD-2025-02	Unannounced Cash Count Audit of County Parks & Recreation Administration’s Sun-N-Fun Lagoon	5	$2,900	N/A	N/A	2	3	Audit
AUD-2025-01	Unannounced Cash Count Audit of Marco Island Recycling Center	3	$500	N/A	N/A	3	4	Audit
COR-2025-01	Limited Review of Stored County Air Conditioning Equipment	2	$406,104.70	N/A	N/A	3	4	Contract Oversight
SPC-2025-01	Review of Conservation Collier Land Acquisition Program	26	$7,975,456.00	N/A	$815,823.00	9	13	Special Project
O-2025-01	Monitoring of Automated Random Moment and Reporting System (ARMARS) Surveys	1,365	N/A	N/A	N/A	0	N/A	Other
Totals

Calendar Year 2024

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Findings or Recommendations	Type of Engagement
2024.09	Purchasing Card Audit – Interim Report	N/A	N/A	N/A	N/A	4	Audit
2024.08	Williams Reserve at Lake Trafford	1	$20,770,000	N/A	N/A	1	Contract Oversight
2024.07	Arthrex QACF Program	1	$90,000.00	N/A	N/A	N/A	Contract Oversight
2024.06	PUD Inventory Audit – Interim Report	1	$4,285,785.90	N/A	N/A	2	Audit
2024.05	ARMARS Monitoring	1,368	N/A	N/A	N/A	0	Audit
2024.04	PCSC & Legend Concert Series	145	$13,428.15	N/A	N/A	3	Contract Oversight
2024.03	Sole-Source Waiver – DAS Medications	1,975	$779,392.27	N/A	N/A	1	Contract Oversight
2024.02	Immokalee Culinary Accelerator	3,477	$2,725,712.45	N/A	N/A	3	Contract Oversight
2024.01	Donation of Chess Tables to Sugden Regional Park	3	$64,064.21	$64,064.21	N/A	6	Contract Oversight
Totals

Calendar Year 2023

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Findings or Recommendations	Type of Engagement
2023.33	Big Corkscrew Island Regional Park Phase 1 (North & South)	35	$41,335,840.00	$291,454.00	N/A	3	Contract Oversight
2023.32	Hurricane Ian – Construction Repairs	69	$2,485,299.84	$290,727.85	$286,104.67	4	Contract Oversight
2023.31	Food Services Provided as a Result of Hurricane Ian	1	$685,183.40	$685,183.40	$7,030.00	3	Contract Oversight
2023.30	Food Services Provided as a Result of Hurricane Irma	4	$727,200.00	$391,800.00	$46,938.00	4	Contract Oversight
2023.29	Unannounced Cash Audit BCC Utilities	8,094	$166,243,412.5	N/A	N/A	6	Audit
2023.28	Facilities Inventory	1	$503,520.99	N/A	N/A	19	Audit
2023.27	FL HSMV Data Exchange Follow Up	39,913	N/A	N/A	N/A	3	Audit
2023.26	Arthrex QTI & QACF Programs	8	$847,500.00	$420,000.00	N/A	1	Contract Oversight
2023.25	Fleet Inventory Consultation	1	$405,868.34	N/A	N/A	2	Audit
2023.24	PACE Activity	51	$1,944,849.11	$1,944,849.11	N/A	51	Contract Oversight
2023.23	Annual Guardianship Report	534	$83,812,032.68	N/A	N/A	N/A	Guardianship
2023.22	Hurricane Ian Debris and Disposal/AshBritt	60	$30,671,726.44	$3,531,469.30	$3,447,935.85	3	Contract Oversight
2023.21	Guardianship Field Visits of Wards	3	$2,012,832.84	N/A	N/A	N/A	Guardianship
2023.20	First Bank CID Incentive Program Payments	1	$37,949.98	N/A	N/A	2	Contract Oversight
2023.19	Employee Alleged Theft of Equipment	15	$8,587.40	$5,345.96	$1,336.57	26	Investigation
2023.18	Hurricane Ian Debris Monitoring Services/Tetra Tech	12,279	$3,562,042.55	$10,789.55	N/A	4	Contract Oversight
2023.17	NIST Review	20	N/A	N/A	N/A	2	Consulting
2023.16	Hurricane Ian Electrical	10	$74,371.35	$16,867.50	N/A	1	Contract Oversight
2023.15	SFI Final Payment	1	$52,425.53	$23,960.41	$23,960.41	6	Contract Oversight
2023.14	SAP Migration	12	N/A	N/A	N/A	–	Consulting
2023.13	Hurricane Ian Sanitation	1,099	$5,708,898.00	$436,738.50	$52,875.00	5	Contract Oversight
2023.12	Fallen Officers/Robert L Zore Foundation	5,356	$3,688,065.52	$252,957.71	$200,000.00	3	Investigation
2023.11	Conservation Collier Proposed Acquisition – 507 Inlet Dr	1	$429,000.00	N/A	N/A		Contract Oversight
2023.10	Vending Machine Revenue	407	$131,065.89	N/A	N/A	2	Consulting
2023.09	Hurricane Ian – Sanitation/AshBritt	187	$965,872.10	$250,832.50	$4,290.00	2	Contract Oversight
2023.08	Hurricane Ian – Generators	19	$667,493.67	$224,930.41	$6,188.46	3	Contract Oversight
2023.07	Life Network of SWFL / Collier County Abstinence	93	$206,847.97	$206,847.97	$206,847.97	9	Investigation
2023.06	FL HSMV Data Exchange & Follow Up	39,913	N/A	N/A	N/A	8	Audit
2023.05	Emergency Rental Assistance Program	26	$1,896,501.16	$1,896,501.16	$1,896,501.16	26	Investigation
2023.04	Unannounced COC Cash Audits	10,846	$85,595,469.40	N/A	N/A	5	Audit
2023.03	Unannounced BCC Cash Audits	2,904	$160,031,026.71	N/A	N/A	N/A	Audit
2023.02	Domestic Animal Services Cash Audit	696	$434,728.41	N/A	N/A	12	Audit
2023.01	Courts Confidentiality Audit	25	N/A	N/A	N/A	4	Audit
Totals

Calendar Year 2022

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Findings or Recommendations	Type of Engagement
2022.26	Administrative Report Items Reviewed as Per Annual Report	78	$2,606,020.56	N/A	N/A	N/A	Contract Oversight
2022.25	Inquiry Regarding ATV Park Funds	20	$3,092,302.48	$44,638.66	N/A	1	Contract Oversight
2022.24	Library Uncollectible Accounts Write-Off	20,885	$65,260.15	$65,260.15	N/A	5	Contract Oversight
2022.23	Allegedly False Court Documents Filed with the Clerk’s Office	5	N/A	N/A	N/A	1	Investigation
2022.22	Unannounced Cash Audit BCC Libraries	1,271	$281,063.97	N/A	N/A	11	Audit
2022.21	Pay $89 for a Copy of a Deed?	1	$89.00	$89.00	N/A	2	Investigation
2022.20	Hurricane Hardening & Sales Surtax	3	$7,622,979.00	N/A	N/A	N/A	Contract Oversight
2022.19	Unannounced Cash Audit Clerk Satellite Offices	17,024	$275,849,029.86	N/A	N/A	9	Audit
2022.18	Annual Report on Guardianship Audits	524	$95,624,661.53	N/A	N/A	N/A	Guardianship
2022.17	Cybersecurity Awareness Month/ Quit Claim Deeds	5	$664,600.00	$664,600.00	N/A	1	Investigation
2022.16	Callahan Dual Employment	342	$7,456,959.60	$257,707.48	$28,764.46	3	Investigation
2022.15	Arrest of PACE Contractor	78	$1,856,505.00	$388,070.00	N/A	1	Investigation
2022.14	Fraudulent COVID Assistance Applications	59	$1,016,436.66	$1,016,436.66	$1,013,236.66	58	Investigation
2022.13	Jury Scam Alert	1	$500.00	$500.00	$500.00	1	Investigation
2022.12	Transition of Sports Complex Concessionaire	15	$1,702,320.87	$187,702.58	$15,957.45	2	Contract Oversight
2022.11	First Bank CID Incentive Program Payments	1	$37,949.98	N/A	N/A	2	Contract Oversight
2022.10	Does the Clerk Audit Not-For-Profit Entities?	6	$575,000.00	$575,000.00	$575,000.00	2	Investigation
2022.09	National Whistleblower Appreciation Day / 2022 Stats	141	$3,548,724.50	$3,548,724.50	$14,000.00	N/A	Investigation
2022.08	Review of Use of FMLA/Baby Bonding	117	$128,279.47	$11,180.77	N/A	1	Audit
2022.07	Review of Potential Outside Employment	25	$68,174.88	$0.00	N/A	3	Audit
2022.06	Sick Leave Pay of County Manager	22	$308,283.59	$57,743.87	$50,694.55	2	Contract Oversight
2022.05	Substitution of Agenda Items After Approval of Original Item	50	$18,761,612.29	$5,631,969.44	N/A	12	Contract Oversight
2022.04	Complaint Regarding Seed to Table Parking Lease Agreement	1	$20,000.00	$20,000.00	N/A	2	Investigation
2022.03	Self-Insurance Fund Transfers to the General Fund	14	$11,550,000.00	$9,009,918.00	N/A	4	Contract Oversight
2022.02	One Time Payments	9,645	$70,264,995.09	$161,771.87	N/A	3	Audit
2022.01	Summit Orthopedic Technologies BIGPI Incentive Program Payment	29	$37,500.00	$37,500.00	$37,500.00	2	Contract Oversight
Totals

Calendar Year 2021

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Findings or Recommendations	Type of Engagement
2021.28	Administrative Report Items Reviewed as Per Annual Report	166	$1,475,981.12	N/A	N/A	N/A	Contract Oversight
2021.27	Florida Highway Safety & Motor Vehicles (FL HSMV) Data Exchange	612	N/A	N/A	N/A	5	Audit
2021.26	Area Median Income Analysis	3	N/A	N/A	N/A	1	Contract Oversight
2021.25	Termination Pay of Deputy County Manager	9	$68,143.99	$29,946.34	N/A	1	Contract Oversight
2021.24	Clerk’s Information Security Policy Assessment	1	N/A	N/A	N/A	N/A	Audit
2021.23	Review of the Use of $20 Million in Bond Proceeds	4	$20,000,000.00	$3,145,000.00	N/A	2	Contract Oversight
2021.22	Potential Use of a Debarred Vendor	4	$437,272.25	$31,500.00	N/A	3	Contract Oversight
2021.21	First Bank CID Incentive Program Payments	2	$75,899.96	N/A	N/A	N/A	Contract Oversight
2021.20	Write-Off of Missing Items from County Asset Inventory	181	$19,369.09	$11,630.00	$11,630.00	1	Contract Oversight
2021.19	FGCU Contract with Naples Accelerator	11	$240,721.46	$114,450.66	$727.20	8	Contract Oversight
2021.18	Procurement and Delivery of Sports Complex Food Truck	1	$184,320.00	$7,693.00	N/A	4	Contract Oversight
2021.17	CARES Grant Results of Investigative Reviews	4	$216,749.99	$200,000.00	$180,000.00	2	Investigation
2021.16	Clerk Appointed to Guardianship Improvement Task Force	704	$171,792,834.84	N/A	N/A	N/A	Guardianship
2021.15	National Whistleblower Appreciation Day is July 30	42	N/A	N/A	N/A	N/A	Investigation
2021.14	Arthrex CID Incentive Program Payments	2	$512,032.77	N/A	N/A	N/A	Contract Oversight
2021.13	Home Solicitation Sales Permit Applications	20	$1,425.00	N/A	N/A	N/A	Investigation
2021.12	Analytic Review for Duplicate Payments	59,980	$873,049,188.13	$13,696.12	$5,788.52	6	Audit
2021.11	Update on Collier County’s One-Cent Sales Surtax	8	$27,462,593.00	N/A	N/A	N/A	Contract Oversight
2021.10	CARES Grant Audit Procedures	1,472	$16,758,759.04	$1,622,718.52	$19,700.00	4	Audit
2021.09	Final Payment of Former County Manager	25	$355,987.09	N/A	N/A	N/A	Contract Oversight
2021.08	Private Citizen’s Complaint Against a Clerk’s Employee	2	$506.00	N/A	N/A	N/A	Investigation
2021.07	Prepaid Debit Card Fraud Scheme	5	$1,800.00	$1,800.00	N/A	N/A	Investigation
2021.06	Fraud Scheme Using Clerk’s Bank Information	1	$1,500.00	$1,500.00	N/A	N/A	Investigation
2021.05	Pelican Bay Elections	6,975	$10,256.61	N/A	N/A	N/A	Contract Oversight
2021.04	Mental Health Facility Site Options	5	$165,956,075.60	N/A	N/A	5	Contract Oversight
2021.03	Real Property for Disposal	14	$379,169.00	N/A	N/A	2	Contract Oversight
2021.02	Analytical Review of Employee and Vendor Relationships	51	$231,879.50	N/A	N/A	N/A	Audit
2021.01	Financial Impact of Park Facilities	2	$245,443,100.00	N/A	N/A	N/A	Contract Oversight
Totals

Calendar Year 2020

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Findings or Recommendations	Type of Engagement
2020.24	Administrative Report Items Reviewed as Per Annual Report	112	$4,810,033.30	N/A	N/A	N/A	Contract Oversight
2020.23	Annual Guardianship Report	564	$118,968,202.59	N/A	N/A	8	Guardianship
2020.22	ACH Fraud Attempts	6	$514,924.94	$184,543.85	N/A	1	Investigation
2020.21	Review of Hurricane IRMA Shelter Expenses	7,075	$3,038,486.72	$880,410.49	$770,931.77	6	Contract Oversight
2020.20	What is TIF and How Does it Fund CRAs and Innovation Zones?	27	N/A	N/A	N/A	N/A	Contract Oversight
2020.19	Update on Collier County’s One-Cent Sales Surtax	12	$81,735,267.00	N/A	N/A	N/A	Contract Oversight
2020.18	Contribution Agreement with Uline Inc.	1	$1,440,000.00	N/A	N/A	N/A	Contract Oversight
2020.17	CARES Grant Audit Procedures	731	$2,510,147.83	$34.29	N/A	1	Audit
2020.16	CARES Grant Results of Investigative Reviews	13	$63,378.16	$6,000.00	$6,000.00	1	Investigation
2020.15	Payment Delays Related to Newspaper Vendor	71	$94,132.33	N/A	N/A	4	Contract Oversight
2020.14	Private Citizen Complaint Regarding Collier Contractor	6	$68,000.00	N/A	N/A	N/A	Investigation
2020.13	Complaint Regarding Late Payments to Subcontractors	20	$28,000,000.00	N/A	N/A	N/A	Contract Oversight
2020.12	ACI Worldwide Incentive Claims Paid to DEO	3	$39,260.41	N/A	N/A	N/A	Contract Oversight
2020.11	Comments to 2020 Comprehensive Emergency Management Plan (CEMP)	1	N/A	N/A	N/A	8	Contract Oversight
2020.10	Vendor Complaint Regarding Late Payments	40	$400,000.00	N/A	N/A	3	Contract Oversight
2020.09	Unannounced Audit of Cash Imprest Funds	26	$23,000.00	$39.65	N/A	7	Audit
2020.08	Review of Bariatric Ambulance Purchase	1	$233,932.00	$233,932.00	N/A	1	Contract Oversight
2020.07	Clerk’s IT Change Management	1	N/A	N/A	N/A	2	Audit
2020.06	Check Fraud Attempts / Positive Pay (POSPAY)	6	$8,250.00	N/A	N/A	4	Investigation
2020.05	Audit of Clerk’s Evidence Vault Inventory	243	N/A	N/A	N/A	1	Audit
2020.04	Complaint Regarding Grant Application	1	$49,500.00	$49,500.00	$49,500.00	1	Contract Oversight
2020.03	Review of Initial Year of PACE Program	127	$329,722.44	$329,722.44	N/A	4	Contract Oversight
2020.02	Driver And Vehicle Information Database (DAVID) Controls	773	N/A	N/A	N/A	1	Audit
2020.01	Florida HSMV User Access Audit	140	N/A	N/A	N/A	1	Audit
Totals

Calendar Year 2019

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Findings or Recommendations	Type of Engagement
2019-10	Estimated Costs Increasing for One-Cent Sales Surtax Projects	61	$68,599,149.00	N/A	N/A	0	Contract Oversight
2019-9	Naming Rights Contract	21	$182,501.24	$68,017.20	$458.98	6	Contract Oversight
2019-8	Transfer of EII Assets to Collier County Control	200	$1,827,177.15	$898.01	N/A	2	Audit
2019-7	Investigative Review of Fraudulent Tax Deed Surplus Payments	2	$25,253.96	$12,652.88	N/A	0	Investigation
2019-6	Clerk’s Annual Report on Guardianships	530	N/A	N/A	N/A	0	Guardianship
2019-5	Observation of Collier Area Transit Bus Purchase	1	$452,326.00	$1,150.00	N/A	1	Contract Oversight
2019-4	Complaint re Naples Accelerator Participant	2	$18,300.00	$18,300.00	$18,300.00	2	Investigation
2019-3	Johnson Controls Pricing and Contractual Issues	40	$1,322,110.76	$199,461.18	$12,397.04	8	Contract Oversight
2019-2	Driver and Vehicle Information Controls	1,544	N/A	N/A	N/A	0	Audit
2019-1	Arthrex Job Creation Investment Program	1	$66,666.66	N/A	N/A	0	Contract Oversight
Totals

Combined Yearly Totals

Outreach

Collier County Clerk of the Circuit Court & Comptroller
Office of Inspector General
Table of Training, Educational and Outreach Reports

Calendar Year 2023

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Recommendations	Area
2023.I	IRS Warns About Fake Charities	N/A	N/A	N/A	N/A	N/A	Investigation
2023.H	Fraud Week Ambassador / Occupational Fraud Primer	3	N/A	N/A	N/A	3	Investigation
2023.G	Audit Analytics Network of Florida	N/A	N/A	N/A	N/A	N/A	Audit
2023.F	Collier County is Florida’s Most Generous County	N/A	N/A	N/A	N/A	N/A	Investigation
2023.E	Whistleblower Program	N/A	N/A	N/A	N/A	N/A	Investigation
2023.D	Global International Audit Standards	N/A	N/A	N/A	N/A	N/A	Audit
2023.C	Court Appearance Fraud Scheme II	5	$15,000.00	N/A	N/A	5	Investigation
2023.B	Beware of Check Washing Scams	1	$20,000.00	$20,000.00	$20,000.00	7	Investigation
2023.A	Court Appearance Fraud Scheme	7	$21,000.00	N/A	N/A	7	Investigation
Totals

Calendar Year 2022

Reports	Description	Total Transactions	Total Amount of Transactions	Questioned Costs	Taxpayer Savings	Recommendations	Area
2022.H	Make Sure Your Year-End Donations are Going as Intended	N/A	N/A	N/A	N/A	10	Investigation
2022.G	Future Debt Service for Paradise Coast Sports Complex	1	N/A	N/A	N/A	2	Contract Oversight
2022.F	International Fraud Awareness Week / OIG Fraud Training	40	N/A	N/A	N/A	N/A	Investigation
2022.E	After the Hurricane, Beware of Scams	N/A	N/A	N/A	N/A	7	Investigation
2022.D	Adopted BCC Fiscal 2023 Budget Totals $1.9 Billion	1	N/A	N/A	N/A	N/A	Audit
2022.C	Update on Collier County’s One-Cent Sales Surtax	6	N/A	N/A	N/A	N/A	Contract Oversight
2022.B	CRAs and Innovation Zones	6	N/A	N/A	N/A	N/A	Contract Oversight
2022.A	Local Option Motor Fuel Taxes	67	N/A	N/A	N/A	N/A	Contract Oversight
Totals

Combined Yearly Totals