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Home Finance Department Frequently Asked Questions What does the Clerk of Courts do as County Auditor?

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What does the Clerk of Courts do as County Auditor?

The basic duties of the Clerk, as County Auditor, are to ensure that:

  • sound accounting practices are being followed
  • internal controls over the county's assets are adequate
  • the Board's budgetary policies are being met.

All checks drawn on county depositories must be signed by the Chairman of the Board of County
Commissioners, attested by the Clerk, and affixed with the county seal. The Clerk is responsible for
ensuring that these expenditures are legal. When using funds designated for specific purposes,
such as proceeds from bond issues, grants, and tax revenues for specific programs, there may be
areas that are not clearly defined by statute or agreement. It is the role of the Clerk to interpret these
documents objectively and then evaluate the appropriateness of the expenditure, in accordance with
Florida Statutes. In short, as the watchdog of county funds, the Clerk is personally liable for the
legitimacy and accuracy of Putnam County's expenditures.

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