Constitutional functions of the Clerk, which are performed in the Finance
Department, include Clerk to the Board of County Commissioners, County Finance
Officer, and custodian of all county funds. In the role of County Finance
Officer, the Clerk serves as the chief financial officer for the county with
responsibility for keeping records and preparing required reports of all moneys
received and disbursed by the Board of County Commissioners. As custodian of
county funds, the Clerk of the Circuit Court has the responsibility for the
collection, custody, disbursement of the funds, and investments. As Chief
Financial Officer, the Clerk maintains an accurate and complete set of
financial records which enable all required financial
statements
and reports to be produced in compliance with legal requirements and generally
accepted accounting principles as mandated by various state and federal laws.
In addition, the Department audits the payroll for the Board of County
Commissioner's employees.
The Finance Department is charged with the responsibility to insure that all
county financial assets are safeguarded against unauthorized use or disposition
and that all transactions are properly recorded to permit the preparation of
financial statements in accordance with generally accepted accounting
principles. The Finance Department pre-audits expenditures of the Board of
County Commissioners prior to the actual payment of invoices. This review
insures that there is supporting documentation to justify the expenditure, that
the expenditure is reasonable, and serves a legitimate public purpose.
As ex-officio Clerk to the Board of County Commissioners, the Clerk's staff
attends meetings and workshops of the Board of County Commissioners and their
committees.