Role of the Comptroller
Most Clerks of Court also serve as the Comptroller within their county, acting as the Chief Financial Officer, accountant, and custodian of county funds. In Florida, there are 67 Clerks of Court, most of whom also serve as the county Comptroller, as well as, 1 independently elected Comptroller in Orange County.
Comptrollers play a crucial role in maintaining fiscal order of the county, ensuring proper use of public funds, protecting the county’s funds, and promoting transparency in local government.
COMPTROLLERS...
PROVIDE ACCOUNTING SERVICES TO THE COUNTY: In addition to the other administrative roles, Comptrollers provide a variety of accounting services to all departments under the Board of County Commissioners, including:
- Review county budgets
- Managing payroll for county employees
- Processing accounts payable
- Tracking expenses
Comptrollers also provide an account system for all fiscal changes implemented by the Board.
AUDIT COUNTY EXPENSES AND ACTIVITIES: By conducting independent audits and reviews of expenses and activities, Comptrollers ensure county funds are spent in accordance with the law – protecting local tax dollars from fraud, waste, and abuse. In this role, Clerks promote fiscal accountability in local government by:
- Pre-auditing all county expenditures before payment
- Reviewing contracts
- Conducting internal post-audits to determine if financial controls are sufficient
- Preparing reports suggesting improvements to management
OVERSEE COUNTY ASSETS: Comptrollers keep inventory of county-owned property, such as property, land, vehicles, and capital assets.
CONDUCT PUBLIC AUCTIONS: In many counties, Comptrollers oversee surplus auctions that include county vehicles and equipment, as well as manage mortgage foreclosure sale auctions.
MANAGE COUNTY INVESTMENTS: Statewide, Comptrollers manage nearly $13 billion in county investments each year, working to make sure funds are secure while earning a return on investment.
MAINTAIN FINANCIAL RECORDS FOR COUNTY COMMISSIONERS: Comptrollers maintain financial records and prepare reports on financial activities for the Board of County Commissioners.
PREPARE FINANCIAL REPORTING: Comptrollers play a vital role in promoting transparency in county government by providing accessible financial reporting. Many Comptrollers develop reports such as the Annual Comprehensive Financial Report (ACFR) to help constituents understand how their tax dollars are managed and spent.