The State of Florida's Department of Banking and Finance, pursuant to Section 218.33 of the Florida Statutes mandates the basic accounting structure of the Clerk's Office.
By authority of the Constitution of the State of Florida, Article VIII, Section 1(d), the Clerk of the Circuit Court serves as custodian of county funds by providing:
effective and efficient accounting services to all the departments under the Board of County Commissioners
providing the correct accounting treatment for all of the fiscal changes that are implemented by the Board
providing for the investment of available county funds
providing financial reporting to the Board and all federal and state agencies
The clerk is responsible for processing accounts payable, overseeing the investment of available county funds and reviewing the management and accounting controls existing in the County government.