Pursuant to Florida Statutes and Florida Constitution, the Clerk of Courts is the accountant to the Board of County Commissioners. Accordingly, the Clerk of Courts Accounting Division provides accounting services to the Board of County Commissioners as well as to the Clerk of Courts in accordance with generally accepted government accounting principles. In addition, accounting services of various levels are also provided to all other Constitutional officers, i.e. the Sheriff, Property Appraiser, Supervisor of Elections, and Tax Collector.
The Accounting Division is responsible for: the timely and proper recording of financial activity congruent with legal requirements; review and control of general ledger and related subsystems; establishing funds; preparing journal entries; processing budget amendments; compiling and issuing periodic county financial reports; monitoring debt service requirements; and ensuring compliance with applicable rules, regulations and policies in the purchase, transfer, and disposal of all county fixed assets.
The Clerk’s Finance Officer and the Accounting Division jointly prepare the County's Comprehensive Annual Financial Report, a publication compiled of audited financial statements, related disclosures, and statistical information. We continue to receive the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting. The county’s fiscal year is October 1 through September 30th.
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