County Audit

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It is important that government performs its duties in compliance with laws, policies, established procedures, and sound management practices. Equally important is accountability for the use of public funds. Recognizing these principles, the County Comptroller has established and maintains the County Audit Division (County Audit). Internal auditing is an independent appraisal activity that evaluates whether management has effectively and efficiently carried out its responsibilities. Through this evaluation activity, recommendations are made to improve operations in a written report. These Audit Reports are available to the public, here: Audit Reports.

Professional Audit and Independent Peer Review

The County Audit Division of the Comptroller’s Office complies with generally accepted government auditing standards (GAGAS), issued by the U.S. Government Accountability Office, which provides a framework for performing high-quality audit work with competence, integrity, objectivity, and independence.  As part of these Standards, we are required to have an external peer review at least once every three years to be performed by reviewers independent of the audit organization. Click on the link below to view our most recent Peer Reviewer’s Report and Management Letter (which includes our response). See Review.


The County Audit Division audits operations of the Board of County Commissioners and the County Mayor, as well as operations of other elected County officials. To function properly, auditors must be independent of the activities they audit. Such independence permits auditors to perform their work freely and objectively. The County Comptroller, as an elected official, is independent of the County Mayor, and Board of County Commissioners, and other elected County officials. The Director of County Audit reports directly to the County Comptroller, thereby giving County Audit the independence to objectively appraise operations of the Comptroller’s Office.

Enforcement and Collection of Tourist Development (TDT) and Public Service Taxes (PST)

The County Audit Division performs audits and other enforcement activities of entities subject to TDT and PST.

Allegations of Fraud, Waste and Abuse

The County Audit Division also reviews allegations of fraud, waste, and abuse of County property and resources.

Orange County citizens or County employees may report suspected instances of fraud, waste, or abuse of County assets or resources by calling the Fraud Hotline at 407-836-5775 or send an email to

Comments, inquiries, etc. may be submitted to the Director of County Audit.

Hours: 8am-5pm Monday – Friday

Mailing Address:
County Audit
PO Box 38
Orlando, FL 32802