In 2002, the voters of Broward County approved a Charter Review Commission proposal to replace the position of Commission Auditor with the position of County Auditor, effective July 1, 2003.
The County Commission is required to include in the general fund of its annual budget for each fiscal year such sum as is necessary to carry out the County Auditor’s duties.
The County Auditor reports directly to the Board of County Commissioners and has the discretion to determine what audits to perform and which agencies to audit.
The County Auditor’s duties are limited to the agencies directly reporting to the County Administrator.
Responsibilities of the Office of the County Auditor include internal audit functions; the review of business practices, procedures, internal controls and procurement practices.
The County Auditor has the discretion to determine which agencies and programs to audit. Such discretion utilizes a risk assessment process to evaluate various factors. The Board also directs reviews.
The County Auditor decides how frequently or infrequently to audit an agency based on a variety of factors including risk.
Audit findings are any errors, areas of improvement, or deviation from policy or procedure identified during the audit.
Scope includes the audit objectives; nature and extent of auditing procedures performed; time period audited; and related activities not audited in order to delineate the boundaries of the audit.
Follow-up audits are designed to evaluate whether any corrective action has been taken on the audit issues reported in the original report.
Audit reports are received by the Board of County Commissioners, County Administration, County managers, employees and the public.
The County Auditor serves the public and reports to the Board of County Commissioners.
The Broward OIG investigates allegations of misconduct including fraud, corruption, and gross mismanagement, by officials and employees of the charter government of Broward County. The mission of the County Auditor’s Office is to serve Broward County’s citizens by conducting objective and independent reviews of County operations to improve the accountability, efficiency and effectiveness of County agencies and programs.