The Office of Commission Auditor
The Office of Commission Auditor was established by the Osceola County Home Rule Charter and reports directly to the Board of County Commissioners. The purpose of the Office of Commission Auditor is to provide for an independent appraisal promoting efficient and effective Charter government. The Commission Auditor also provides the Board of County Commissioners with reports and analyses on a variety of financial issues that are brought before the Commissioners.
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.
To provide independent and objective assurance and advisory services designed to add value and promote effective and efficient operation of Osceola County government.
Horace Nwachukwu was appointed the Commission Auditor in December 2011 by the Board of County Commissioners. Prior to his employment with Osceola County, Mr. Nwachukwu worked as the Audit Manager for Office of the Commission Auditor, Miami-Dade County. He has also worked as a Senior Auditor for various State of Florida agencies.