- Public Funds
The Polk County Clerk of the Circuit Court and Comptroller is a constitutional office and is required to have expenditures, revenues and operations audited.
View financial reports for the Polk County Board of County Commissioners.
The Clerk of the Circuit Court and County Comptroller is committed to preventing fraud and maintaining an environment in which internal controls can be established and improved. A crucial element of internal control is a mechanism for preventing and detecting fraud, waste, and abuse of County resources.
The Polk County Value Adjustment Board (VAB) is established by Chapter 194, Florida Statutes, to hear appeals of the Property Appraiser’s determinations with regard to property exemptions, classifications, portability, and valuations, through petition filing and scheduled quasi-judicial hearings.