Item N1AMY NEAVILIN, CPA
CLERK OF CIRCUR COURT &COMPTROLLER
Mounoe caamr, FLORIDA
Date: May 16, 2016
To: BOCC Mayor Carruthers & Commission
From: Amy Heavilin, CPA/CFE
Clerk of the Circuit Court & Comptroller
Re: Audit of the Medical Examiner's Office
Last week my staff completed their audit of the Medical Examiner's Office and has distributed an
electronic version as well as a hard copy to each member of the Commission and county staff.
The audit speaks for itself, but I wish to share information to you as the Board may be faced with
decisions based on the concerns and the recommendations found in the final report of the Medical
Examiner.
The key elements, issues raised and the defenses used by the auditee to this report are strikingly
similar to a 2010 audit issued by this office. In Aug-2010, the BOCC had discussions with staff (via
item P-4) regarding a host of issues raised in that audit. Below is a summary of the similarities
between the two audits:
• Independent contractor
• Lump Sum contract in arrears paid on a monthly basis
• Commingling of funds
• Treatment of the fees collected by the independent contractor
• Valid Public Purpose
• Personal Expenses
• Legal Fees (Outside of Monroe County)
• Travel/Entertainment
• Rent for personal housing
• Vehicle
• Internal Control weaknesses
• Delay or denial to access of records
Should you have any questions, please feel free to contact me.
CC: County Attorney
500 Whitehead Street Suite 101, PO Box 1980, Key West, FL 33040 Phone: 305-295-3130 Fax: 305-295-3663
3117 Overseas Highway, Marathon, FL 33050 Phone: 305-289-6027 Fax: 305-289-6025
88820 Overseas Highway, Plantation Key, FL 33070 Phone: 852-7145 Fax. 305-852-7146