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.