Clerk & Comptroller, Palm Beach County

NEW: Fiscal Year 2007 Publications

Checks & Balances: Your Guide to County Finances, Second Edition

FY2007 Annual Debt Guide

FY2007 Annual Investment Guide

FY2007 Comprehensive Annual Financial Report (CAFR)

Palm Beach County Investment Policy

Portfolio Holdings as of Sept. 30, 2007

Palm Beach County Bond Debt Service Payment Schedules

All reports are in PDF format and must be viewed with the free Adobe Reader.

Get Adobe Reader

To order a hard copy of the FY2007 CAFR:

  • Call (561) 355-2912.

  • Cost is $29.94 plus
    postage.

  • Checks, money orders
    and cash accepted; no
    credit cards.

Finance Department

Carter HammerCarter Hammer
Chief Financial Officer
(561) 355-2912
E-Mail Us

The Constitution of the State of Florida provides that the Clerk of the Circuit Court be ex officio Clerk of the Board of County Commissioners, auditor, recorder and custodian of all county funds. The Finance Department is responsible for those duties of the Clerk, as Clerk to the Board of County Commissioners.

The Finance Department is organized into six specific divisions.

  1. The Pre-Audit Division reviews all requested county disbursements so as to provide reasonable assurance that the payments are being made in accordance with law, county policy and budgetary provisions.

  2. The Revenue Division is responsible for producing billing invoices for county receivables, coordinating the deposit of cash receipts and identifying and accounting for all funds received.

  3. The Cash Management Division safeguards and invests county funds in accordance with law and county investment policy.

  4. The Minutes Division prepares concise and accurate minutes of the official meetings of the Board of County Commissioners, maintains documents and other official records of the county commission meetings, and coordinates the activities of the Value Adjustment Board.

  5. The Accounting and Financial Reporting Division ensures the proper and timely recording of accounting transactions for the purpose of preparing accurate financial statements.

  6. The Financial Systems Division administers the county's accounting system and payroll system which is utilized by all county departments.

The Clerk's Responsibilities in the Finance Department include:

As Clerk and Accountant of the Board of County Commissioners:

As Custodian of all County funds: As County Auditor: Frequently Asked Questions

What is the role of the Finance Department?

The Finance Department, an office of the Clerk of the Circuit Court, is responsible for financial reporting, accounts payable, accounts receivable, payroll, Board Records and Financial Information Services.

What are the services provided by the Finance Department?

As Clerk and Accountant to the Board of County Commissioners, Custodian of all County Funds, County Auditor and in the role of an Elected Official, the Clerk of the Circuit Court performs a wide variety of services for the citizens of Palm Beach County including, in part, maintenance of financial records, preparing reports, investing County funds, pre-auditing of County expenditures and maintenance of official records of the Board of County Commissioners.

As Accountant of the Board of County Commissioners and Custodian of County Funds, what is the role of the Clerk of the Circuit Court?

As Accountant and Custodian of all County Funds, the Clerk:

  • Provides accounting services to all departments under the Board of County Commissioners

  • Maintains software for the automated County financial accounting system

  • Provides financial reporting for the Board to federal and state agencies and to the public

  • Handles investments of available County funds

  • Processes accounts payable and accounts receivable

  • Processes the County payroll

As Clerk of the Board of County Commissioners what is the role of the Clerk of the Circuit Court?

As Clerk of the Board of County Commissioners, the Clerk:

  • Attends all meetings of the Board of County Commissioners and other designated County Boards

  • Produces, records, indexes and distributes the official minutes of these meetings

  • Maintains legal custody of all County resolutions, ordinances and contracts Coordinates activities of the Value Adjustment Board

As County Auditor what is the role of the Clerk of the Circuit Court?

As County Auditor, the Clerk pre-audits all County expenditures before payment and reviews proposed contracts before Board adoption.

What is the annual financial report that is prepared by the Finance Department?

The Comprehensive Annual Financial Report (CAFR) that is produced by the Finance Department is a comprehensive financial report encompassing all of the County. The Finance Department has been awarded the Certificate of Achievement for Excellence in Financial Reporting each year since 1989 - an honor which bestows national recognition on the Office of the Clerk of the Circuit Court and Palm Beach County.

What records are available for viewing on-line?

At this time, the following records are available for viewing on-line:

  • The minutes for the meetings of the Board of County Commissioners
    (As new technologies are implemented, and as improvements are made to existing systems, additional records will be made available.)

 

  Finance Department:
Palm Beach County Clerk of the Circuit Court

  • Finance Department
  • Minutes Division
  • Value Adjustment Board
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