Kelvin Soto, Esq.
Clerk of the Circuit Court & Comptroller
2 Courthouse Square
Kissimmee, Florida 34741

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Clerk Finance

The Osceola Clerk of the Circuit Court’s Finance Department provides all accounting & procurement functions for the Osceola County Clerk’s Office. These include financial reporting, accounts payable, accounts receivable, payroll, purchasing and cash management. 

As Clerk of the Court, the Clerk’s Finance Department records and distributes all revenues received for court fees, fines, and service charges, as well as recording fees, to local and state agencies pursuant to Florida Statutes. The Clerk’s Finance Department issues vendor payments, court-ordered disbursements, refunds, and juror checks.

In addition, the department conducts pre-audits of travel reimbursements for Clerk of Court personnel and prior to issuing a vendor payment, reviews the invoice to ensure a three-way match between (1) the purchase order, (2) the receipt and (3) the invoice.

Funding & Budgets

The Florida Legislature determined in a 2004 Constitutional Amendment that each Clerk of Court’s courtside budget would be funded through fines, fees and service charges incurred on court cases. In addition, the legislature created the Florida Clerks of Court Operations Corporation (CCOC) to provide guidance to Clerks when developing their budgets, and to approve the proposed courtside budgets within the mandated guidelines.

The Clerk’s General Fund is used to support mandated court and non-court related duties. In addition to the sources listed above, the General Fund also includes revenue from recording fees, charges for services to the County, interest, and special funding if applicable, i.e., pandemic recovery funds or foreclosure funding. 

Another funding source available to Clerk’s Offices is a Federal Grant Program which reimburses Clerks for costs incurred in assisting the Department of Revenue with child support enforcement. These services are provided by employees in the Civil Family Law Division.

Recording and other government fees are collected by non-court personnel and are related to the Clerk of the Circuit Court & Comptroller’s role as the County Recorder. The Recording budgeted expenditures are funded by recording fees and consist of personnel costs relating to the electronic recording of deeds, mortgages, liens, judgments, marriage licenses and other recordable documents, as well as issuing marriage licenses and maintaining Official Records.

Each Clerk is responsible for their own technology budget.  In addition, legislation created a Special Revenue Fund to help offset the Clerk’s technology-related costs incurred to support the courts.   These fees are charged on each page of a document recorded into Official Records. These funds can only be used for very specific expenditures guided by Florida Statutes. The Clerk has authority for this budget subject to the available dollars in the trust fund.


The Finance Department’s procurement staff reviews all related contracts to ensure compliance with the Clerk’s Purchasing Policy. The department verifies that purchases meet the requirements for competitive pricing to ensure the lowest cost is obtained for all purchases, and that all purchases serve a public purpose. In addition, procurement staff is committed to seeing that all purchases within the Clerk’s Office are legally and ethically procured and are considered allowable expenditures according to Article V of the Florida Constitution.

Financial Audits

The Osceola Clerk’s Office is mandated by Florida Statute Chapter 218.39 to have an external annual financial audit performed by an independent certified public accountant. This includes auditing expenditures, revenues, and operations. The most recent annual audit reports are posted for your review.

In addition, since 2004, The Florida Department of Financial Services (DFS) has been responsible for periodically auditing each clerk’s court-related expenditures to ensure they are used solely for court-related activities.

Child support services in Florida, as well as other states, are provided through Federal grants.
The Florida Department of Revenue administers the grant program, and contracts with independent certified public accountants to provide an annual audit of the expenditure of grant funds and the operations of Clerks in regard to child support enforcement.

Audits provide transparency in our processes and ensure compliance with Florida Statutes and Article V of the Florida Constitution.

Contact Clerk Finance

Kelvin Soto, Esq.
2 Courthouse Square
Kissimmee, Florida 34741
Phone: 407-742-3500