The basic duties of the Clerk, as County Auditor, are to see that sound accounting practices are being followed, that internal controls over the county's assets are adequate, and that the Board's budgetary policies are being met. All warrants (checks) drawn on county depositories must be signed by the Chairman of the Board of County Commissioners, attested by the Clerk, and affixed with the county seal. The Clerk is personally responsible for ensuring that all expenditures of funds are legal in every respect. Where this becomes more important is in the expenditure of funds designated for specific purposes, such as proceeds from bond issues, grants, and tax revenues for specific programs. These expenditures often involve vague areas that may not be clearly defined by statute or agreement. It is the role of the Clerk to interpret these documents objectively and then evaluate the appropriateness of the expenditure. In this capacity, the Clerk may not always be in agreement with the County Executive or the Board. Nevertheless, it is the Clerk's responsibility. While the appropriation of funds in the budget process and actions of the Board constitute the legal basis for expenditures, they do not supersede general law, as specified in the Florida Statutes, or legal agreements relating to grants, bonds, special taxes, etc. In short, as the watchdog of county funds, the Clerk is personally liable for the legitimacy and accuracy of your county's expenditures.
To view our current and recent Financial Reports, visit our website and click on the Financial Reports button on the left side of the page.
