- February 4, 2025
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Though overshadowed by the calls for legal action over Amendment 10, and the sheriff's response to that, the Volusia County Council aimed for more transparency by unanimously renewing an ordinance creating a Department of Internal Auditing at its meeting on Tuesday, Dec. 4.
“I think this is another good step of checks and balances," Councilwoman Bille Wheeler said.
Deputy County Attorney Jamie Seaman said the way the ordinance is written allows the Department some independence from the County, despite being under its umbrella. She explained that the director is to go to the council each year to get an annual auditing plan approved, and the respective audits would be simultaneously provided to the county manager and council "so that they're making their own recommendations without due influence of any kind." Possible audits include operation, compliance and forensic.
According to the ordinance, the internal auditing department will be able to audit all departments, offices, agencies, contracts, grants and any other program or operation under County Council responsibility. The department will also be authorized to review policies, procedures, transactions, corrective actions taken and investigate alleged fraud, abuse or illegal acts. This department was eliminated during the recession.
While the entire council supported the ordinance, some council members had hesitations.
Volusia County Councilman Pat Patterson said he had "deep reservations" about supporting the ordinance due to the cost of hiring a new department, which County Council Chair Ed Kelley estimated will be around $250,000. When Councilwoman Heather Post challenged him on that figure, Kelley said hiring a director could cost up to $150,000, and that he or she will likely need other staff members.
Seaman said this was likely, as depending on the amount of audits, the department may require at least one more person.
“Conceivably, it could grow," Seaman said.
Kelley said this was going to be a big expense to "suppress" the opinion that Volusia County isn't transparent. Councilman Fred Lowry pointed out that the county already has an external auditor.
Councilwoman Deb Denys said this wasn't a forever deal, and could be shelved in the future. However, at this moment, it's not about finding fault, she said, but strengthening weaknesses.
“I think it’s time," Denys said. "I still stand by the fact that I think we owe our citizens and each other and this council to go forward with this for all those reasons.”
Kelley said he was confident in county finances.
“This is to me something more for people to think we’re transparent, which we already are," Kelley said. "The opinions that we may not be, we’re trying to let people know all they’ve got to do is ask.”
Post disagreed with Kelley. She felt an internal auditing department was needed to address any deficiencies and strengthen county operations.
“I do not look at this, in any way, as an illusion of transparency, if it is used in the capacity that we’re stating that it’s going to be used in, and we put it forward in this way," Post said.
Kelley said he didn't mean this was an illusion, but that the county was already transparent. He also brought up how Amendment 10 could affect this issue, as the county will lose the ability to audit the offices that will become independent — the sheriff's office, tax collector, property appraiser, supervisor of elections and clerk of court. Patterson said the department should audit them before they split from county jurisdiction.
Kelley added that the internal auditing department wouldn't be at the "beck and call" of the council, saying he could see it being "abused and overused" by people wanting to audit specific numbers.
“It was a good discussion," Kelley said. "I think that’s what we should do. This is a very important decision, and we’ve all laid out some things that may happen, could happen, and we should be aware of as we go forward.”
