Role of the Clerk & Comptroller

Role of the Clerk & Comptroller

Established in 1838 by the Florida Constitution, the Clerk of the Circuit Court & County Comptroller is an elected official responsible for safeguarding public funds and protecting public records. The Clerk & Comptroller’s Office performs more than 1,000 different constitutional and statutory functions and duties. This number does not include the responsibilities required of the Clerk & Comptroller by individual court rules or administrative order. In addition to being the Clerk of Courts, the Clerk & Comptroller is also the County Comptroller, the Clerk to the Boar dof County Commissioners, the County Recorder, and the County Auditor.

As the Clerk of the Circuit Court, the Clerk & Comptroller is responsible for aiding in the judicial process and maintaining the integrity of the court records. Some of the Clerk & Comptroller’s responsibilities include processing all civil and criminal cases in the county, preparing court dockets, attending hearings and trials, collecting fines and fees, jury management, maintaining custody of all evidence and exhibits entered by the court, maintaining the court registry, issuing subpoenas and other process and writs, auditing guardianship reports and child support payments, issuing marriage licenses, and processing passport applications.

As the County Comptroller, the Clerk & Comptroller acts as the County Treasurer and Chief Finance Officer for the Board of County Commissioners, providing a check and balance on the County’s budget, revenue, and expenditures. Among other financial duties, the Clerk & Comptroller handles the investment of available County funds, provides financial reporting to the Board, processes accounts payable and payroll, provides accounting services to all departments under the Board of County Commissioners, and is responsible for the collection and enforcement of Tourist Tax.

As Clerk to the Board of County Commissioners, the Clerk & Comptroller serves as the custodian of the Board’s records. Among other duties, the Clerk & Comptroller attends meetings of the Board and other committees, produces, records, indexes, and distributes the official minutes of these meetings, maintains legal custody of the Official County Seal, and provides citizens a forum through the Value Adjustment Board to address complaints when they believe the Property Appraiser overvalued their property or improperly denied an exemption.

As County Recorder, the Clerk & Comptroller is responsible for maintaining the County’s Official Records. Some of the Clerk & Comptroller’s duties as County Recorder include recording and indexing all deeds, mortgages, and other documents pertaining to real property in the County, recording and indexing all judgments, orders, and other documents pertaining to court cases in the County, processing tax deed applications and conducting sales, recording plats of subdivisions, and collecting and disbursing documentary stamp taxes and intangible taxes.

As County Auditor, the Clerk & Comptroller pre–audits all County expenditures before payment, conducts internal post–audits to determine if financial controls are sufficient, and makes reports of independent audits and special findings findings to the Board and the public in general.  These audits are essential to ensure County government functions at the highest level possible for the benefit of the citizens it serves, helping ensure compliance with fiscally sound policies, nationally and internationally adopted financial principles, and established Florida law.