Court Services: Following a 2004 Constitutional Amendment approved by Florida voters, the Florida Legislature assumed responsibility for funding the budget for the clerk’s court-related services. This funding was accomplished completely through fees and service charges for court users. Prior to this time, court services provided by the clerk were a county-funded responsibility and were only partially funded by fees and service charges. After 2004 the County retained the responsibility for funding some court-related costs including facilities, communications, and shared technology. The Legislature also created the Clerks of Court Operations Corporation (CCOC) to assist clerks in the development of their budget and to approve those budgets within statutory guidelines (Visit the CCOC website at www.flccoc.org). Court related services are funded from a portion of the court fines and fees the clerk collects with the remainder of the monies collected by clerk going primarily to fund judicial operations throughout the state During the 2009 Legislative session, the clerk’s budgets were capped statewide and, beginning in 2010, clerk court-related budgets will be part of the state appropriation process.

Audit & Financial Reports Definitions

The Clerk is a separate Constitutional Office and as is required to have expenditures, revenues and operations audited. The Clerk is subject to multiple audits and those are listed and discussed below:

Annual Audit: The County Commission contracts with an independent accounting firm to perform an audit of the functions and financial activities of the Board and each of the five Constitutional Offices. Each of these entities is independently audited and subject to materiality based upon their own expenditure levels. The audits of the five Constitutional Officers along with the Board are then combined into a Comprehensive Annual Financial Report (CAFR). This is submitted to the Board and widely distributed to provide citizens, investors and other interested parties an overview of the financial health and fiscal activities of the entire county government. Copies can be viewed in our office or online.

Department of Financial Services: Beginning in 2004, the Florida Department of Financial Services (DFS) was charged by statue with the responsibility for auditing each Clerk’s court-related expenditures to insure that the budgets are in compliance with state statutes and used solely for court-related activities. DFS periodically audits every Clerk and provides written reports.

Internal Audits: The Clerk has a Division of Inspector General whose scope of work includes two general areas; Audit Services staff audits Clerk and Board operations. Internal audits are provided to management for corrective action as needed and are followed up by the Audit Services staff. The Public Integrity Investigations Unit has the primary responsibility for investigation of all suspected inappropriate activity as defined in the Clerk of the Circuit Court’s Fraud, Waste and Abuse Policy and Procedures. If the investigation substantiates that a fraudulent act has occurred, the Division of Inspector General will notify the Clerk of the Circuit Court, or County Administrator, as applicable, and such other County officials as appropriate. The Clerk appoints the Director of the Division of Inspector General with the background and experience in auditing. His role is to establish an annual audit program and review the scope and quality of work performed by the Audit Services staff.
The Reports from the Internal Audits conducted by the Division of Inspector General staff can be found online here.

Auditor General: In Florida, the Auditor General (AG) is a constitutional officer appointed by the Joint Legislative Auditing Committee. His appointment is confirmed by both houses of the Legislature. The AG conducts financial audits of the accounts and records of State agencies; and, as directed by the Legislative Auditing Committee, of local governments including Clerks of Court and the Clerk of Court Operations Corporation (CCOC). The AG adopts rules for financial audits performed by independent certified public accountants of local governmental entities, including Clerks, and reviews all audit reports of local governmental entities, pursuant to Section 218.39, Florida Statutes. All AG audits can be seen on their website at www.myflorida.com/audgen/.

Child Support Audits: Child support services in Florida and other states are provided through Federal grants and controlled by the provisions of OMB Circular A-87. The Florida Department of Revenue (www.myflorida.com/dor/childsupport/) administers the grant program, and contracts with independent certified public accountants to provide an annual audit of the expenditure of grant funds and the operations of the Clerks in regard to child support enforcement. In addition, periodic inspection and oversight is provided by the Office of Child Support Enforcement of the US Department of Health and Human Services (www.acf.hhs.gov/programs/cse/).

Please select one of the following for more information.