Authority & Responsibility
Authority and Responsibility
The Office of Commission Auditor (OCA) was established and codified in Section 2.3 (D) of Osceola County Home Rule Charter on October 1, 1992. It requires the Commission Auditor to evaluate the internal financial control of the County and perform such other duties assigned by the County Commission.
Revenue audits which verify dealer compliance with tax statutes and/or County ordinances with a goal to collect any funds due to Osceola County are also performed by Office of the Commission Auditor staff. Revenue audits include Tourist Development Tax (TDT) audits, and Public Service Tax audits. Authorities for such audits include:
Tourist Development Tax
Section 125.0104(10), Florida Statutes
Section 13-61 -68 of the County Code
Public Service Tax
Section 166.234, Florida Statutes
Section 13-231 -239 of the County Code
OCA reports directly to the Board of County Commissioners and has full and unrestricted access to all charter government employees, officials, records and reports.