An independent audit is an examination of the financial records, accounts, transactions, accounting practices, and internal controls. unbiased review of the County’s financial statements, internal controls, and compliance to statute and policy. The County is required to have an independent audit annually based on the terms of the Certificates of Participation. These reports are posted to the website by request of the Commission and/or County Clerk for transparency, accountability, to confirm compliance, and for Sunshine Law Requests.