Finance & Accounting

The Finance and Accounting Department of the Clerk’s Office is responsible for all accounting and finance related activities including accounts payable, accounts receivable, asset management, auditing, debt services, financial reporting, payroll, risk management and treasury management activities of the County, the Clerk of Court and the Supervisor of Elections.

  • County Finance – this portion of the office is responsible for all financial activity under the control and supervision of the Board of County Commissioners and the County Administrator.
  • Clerk Finance – this portion of the office is responsible for all financial activity under the control and supervision of the Clerk of Court.
  • Supervisor of Elections Financethis portion of the office is responsible for all financial activity under the control and supervision of the Supervisor of Elections.

Responsibilities

The cornerstone of our government system is to be responsive to the citizens represented and to be accountable for how the government operates. One of the key ways government carries out its duties and priorities is found in how it raises and spends the public money it is entrusted with.

Our office, as described previously, is responsible for maintaining the accounting records for the County, to audit and pre-audit various functions and to report the revenue generating and spending activity of the Board of County Commissioners. Our office works closely with BOCC Administration throughout the fiscal year beginning with the budgeting process and ending with the auditing process

The Constitution of the State of Florida enumerates the responsibilities of the clerk of court regarding the finance functions: “Notwithstanding any other provision of the Constitution, the Clerk of the Circuit Court & Comptroller…serving as ex officio clerk of the board of county commissioners, auditor, recorder and custodian of all county funds”. – Article V, Section 16

The Florida Statutes also provide for the responsibilities of the Finance Department serving as auditor and custodian of all county funds and recorder of minutes for County Commission meetings: “The clerk of the circuit court shall be clerk and accountant of the board of county commissioners. He or she shall keep the minutes and accounts and perform such other duties as provided by law”. – F.S. 28.12

Section 129 of the Florida Statutes places the highest possible obligation upon the Clerk regarding the expenditure of public funds. It is our responsibility to make sure all expenditures are legal, adheres to any restrictions placed on its funding source and serves a public purpose.

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