County Financial Reports

Due to the volume, complexity and size of many of the financial reports our office prepares, it is impossible for our website to house all of them. Issues ranging from ADA compliance requirements to limited staffing prohibit the Clerk’s Office from posting all of our reports on this website. Our office believes strongly in transparency and providing the public with information pertaining to the finances of the County. Certain reports are statutorily required to be provided on our website and links are provided below. The following types of reports are prepared and/or maintained by our office. If the report or link to the report is not provided, you may contact our Public Records Liaison at 850-926-0300 or [email protected] to request copies of these reports.

BOCC Budget –

The budget serves as the key tool for setting operational and capital project spending priorities and is legally enacted each fiscal year. Preparation of the proposed budget for direct spending by the BOCC is the responsibility of the County Administrator. After preparation, the proposed budget is then presented to the citizens and the BOCC at two public hearings in September. Final adjustments to the proposed budget may be made by a majority of the BOCC at these hearings. These hearings are also used to set the annual property tax millage rate. All budgets are required to be balanced, with all expenditures supported by identified funding sources.

Annual Financial Statements

Annual financial statements are prepared for a variety of purposes. They are legally required. They assist Administration in monitoring annual expenditures, multi-year projects and provide a “status” report for the financial condition of the County. The annual audit report is prepared by the Clerk’s Office and audited by an independent audit firm and is statutorily required each fiscal year. The purpose of this audit and its scope of work is described within the report.

Management Reports – Our office provides monthly financial statements to the BOCC administration, Fiscal Operations, and all county departments to assist them in monitoring their annual budget. We also provide quarterly and annual reports that are useful for budgetary review and analysis.

Revenue Monitoring Reports – Our office prepares quarterly and annual reports that monitor the vital revenues of the County. This report outlines the legislative authority of each revenue and tracks the amounts generated by each revenue historically year over year.

Annual Investment Reports – Our office prepares an annual report in accordance with the County’s Investment Policy that shows the cash balances of the County and how those balances were invested throughout the year.

Annual Debt Report – Our office prepares an annual report in accordance with the County’s Debt Policy that shows the County’s outstanding debt obligations, any future anticipated debt, and historical comparisons

Popular Annual Financial Report – The “popular” annual report is prepared by the Clerk’s Office every year. It is simply a brief summary of the County’s Annual Financial Statements outlining its’ revenues, expenses and fund balance for each fiscal year along with some demographic information. It also summarizes the major projects or work accomplished by the County from an expenditure perspective.

Miscellaneous Other Audits and Reports

Other Links

These links are provided for the user’s convenience. The Wakulla County Clerk does not control or guarantee the accuracy, relevancy, timeliness or completeness of any information contained on any external web site.

Florida Government Finance Officers Association
Government Finance Officers Association
Governmental Accounting Standards Board

Wakulla County Board of County Commissioners

Department of Revenue Truth in Millage (TRIM)

Florida Department of Revenue

DFS Local Government Page

Florida’s Office of Economic & Demographic Research

Bureau of Economic and Business Research Page
Taxpayer Accountability & Transparency Project


The information and reports found within these pages are presented to provide the public with important information regarding the operation and services of the Board of County Commissioners and the Clerk of the Circuit Court. The financial reports and statements contained herein are historical and present financial positions as of their particular date. While we will make every attempt to routinely update these reports, the Clerk’s Office assumes no obligation for updating these financial reports and statements. Each financial report and statement is subject to change and/or removal at the sole discretion of the Clerk’s Office and without notice.

The Clerk’s Office has taken reasonable security measures to protect the integrity of its website and information posted thereon. However, no website can fully ensure against security breaches. Unauthorized attempts to change information on this web site are prohibited. The information contained on this site is merely informational and no reliance should be placed upon it for making legal, business or other important decisions.

If you have any questions regarding the Finance & Accounting functions, please call (850) 926-0312 or (850) 926-0349.