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Clerk Matt Reynolds explains internal-audit role, cites 150-piece evidence review
Summary
Clerk/Comptroller Matt Reynolds told the board the office runs an independent internal-audit function that recently sampled about 150 evidence items to verify storage and documentation, and said audits are meant to find weaknesses early rather than serve as a "gotcha."
Clerk and Comptroller Matt Reynolds told the board at a workshop that his office operates an internal audit function separate from routine operations and that the role is meant to strengthen processes rather than punish staff. "I can shed a little bit of light on, kind of internal audit inspector general, you know, kind of the differences between those two," Reynolds said when he began his briefing.
Reynolds described the current structure as a one-person internal-audit unit that reports directly to him and develops an annual audit plan. He described an ongoing evidence-handling audit in which the internal auditor "did a random sampling of, I think it was a 150 different evidence pieces" to confirm items are locatable, properly filed and still in custody.
The clerk said the internal auditor also performs guardianship audits and that, as the function grows, the office will expand audits into comptroller-side processes such as bank reconciliations, invoice intake and payment procedures. Reynolds said that external financial audits and Department of Financial Services reviews remain required and that the internal-audit role is supplemental.
Reynolds cited a written Attorney General opinion he said dates to 1989 to explain the office's authority: as county auditor/comptroller the office has the power to review funds overseen by the board because the clerk's office processes invoices and issues checks. He listed professional certifications commonly used for such work, including certified internal auditor (CIA), certified fraud examiner (CFE) and certified inspector general (CIG), and said his current auditor previously led a public-transparency office in St. John's County for more than 15 years.
Board members asked how audit topics are selected and whether the auditor looks for "red flags" or conducts full-office reviews. Reynolds said audit areas are chosen using questionnaires and input from management and that his approach is "not really a gotcha type function." "The idea behind it is it allows you to find any weaknesses or potential issues before they become bigger issues," he said.
No formal action was taken; the presentation closed with the board thanking Reynolds and the workshop moving to a subsequent procurement briefing.
