Finance & Accounting

Finance & AccountingBOCC RecordsCounty ReportsAnnual Financial ReportsAnnual Investment ReportsFinancial AnalysisInfrastructure Surtax Fund ReportsPAFRWarrantsClerk ReportsClerk BudgetsValue Adjustment BoardHearingsRelated Links

The Clerk of the Circuit Court and County Comptroller serves as Accountant to the Board of County Commissioners, and as Auditor and Custodian of County Funds.  In that capacity, the Clerk is responsible for keeping records and making required reports of all monies received and disbursed by the Board, as well as for collection, custody and disbursement of county funds. 


The Finance Department is responsible for all accounting and finance related activities including payroll, accounts payable, accounts receivable, asset management, financial reporting, debt services, and treasury management functions for the County, the Clerk, and Supervisor of Elections.

Services Provided:

As Clerk and Accountant of the Board of County Commissioners, Custodian of County Funds, County Auditor and in the role of an Elected Official, the Clerk of the Circuit Court and Comptroller performs a wide variety of services for the citizens of Okaloosa 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 & Custodian of County Funds:

  • Provides accounting services to all departments under the Board of County Commissioners.
  • Maintains the financial records and accounting system.
  • Provides financial reporting for the Board to federal and state regulatory agencies and to the public.
  • Handles investments of available county funds according to the Investment Policy
  • Processes accounts payable and accounts receivable.
  • Processes the County payroll.

As Clerk of the Board of County Commissioners:

  • Attends all meetings, public hearings, and workshops of the Board of County Commissioners and other designated County Boards.
  • Produces, records, indexes and distributes the official minutes of these meetings.
  • Board of County Commissioners’ Board meeting minutes
  • Maintains legal custody of the Official County Seal.
  • Maintains custody of all County resolutions, ordinances and contracts.

The Florida Constitution provides for the Clerk to act as Ex-Officio Clerk to the Board of County Commissioners. In this capacity, a primary responsibility of the Clerk is to record and index minutes to the Board of County Commission meetings.  BOCC Records are searchable online using the link below.

(Note:  For the best user experience we recommend using Internet Explorer to access the link.)

County Reports

Our office believes strongly in transparency and providing the public with information pertaining to the finances of the County.

BOCC Budget – The budget serves as the key tool for setting operational and capital project spending priorities and is legally enacted each fiscal year. Preparation of the proposed budget for direct spending by the BOCC is the responsibility of the County Administrator. After preparation, the proposed budget is then presented to the citizens and the BOCC at two public hearings in September. Final adjustments to the proposed budget may be made by a majority of the BOCC at these hearings. These hearings are also used to set the annual property tax millage rate. All budgets are required to be balanced, with all expenditures supported by identified funding sources.

Statement of County Funded Court-Related Costs – This report is statutorily required each year and is audited by the County’s independent auditor. The report shows the various court-related expenditures funded by the County.

Annual Financial Statements 

Annual financial statements are prepared for a variety of purposes. They are legally required. They assist Administration in monitoring annual expenditures, multi-year projects and provide a “status” report for the financial condition of the County. The annual audit report is prepared by the Clerk’s Office and audited by an independent audit firm and is statutorily required each fiscal year. The purpose of and scope of work are described within the report.

Annual Investment Reports

Annual Investment Reports – Our office prepares an annual report in accordance with the County’s Investment Policy that shows the cash balances of the County and how those balances were invested throughout the year.

Financial Analysis

Financial Analysis – Our office prepares a quarterly report used to inform the Board, County Administrator and the citizens of the status of Okaloosa County Financial Operations.

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File Name
FY 2024 1st Quarter 1st-Quarter-2024-Final-4.pdfagenda
FY2023 4th Quarter 4th-Quarter-2023-Final-3.pdfagenda
FY2023 3rd Quarter 3rd-Quarter-2023-Financial-Analysis-1.pdfagenda
FY2023 2nd Quarter 2nd-Quarter-2023-Financial-Analysis-1.pdfagenda
FY2023 1st Quarter 1st-Quarter-2023-Financial-Analysis-2.pdfagenda
FY2022 4th Quarter Okaloosa-County-Financial-Analysis-4th-Quarter-2022-1.pdfagenda
FY2022 3rd Quarter 3rd-Quarter-2022-Final-1.pdfagenda
FY2022 2nd Quarter 2nd-Quarter-2022-Financial-Analysis-1.pdfagenda
FY2022 1st Quarter 1st-Quarter-2022-Financial-Analysis-2.pdfagenda
FY2021 4th Quarter 4th-Quarter-2021-Financial-Analysis-1.pdfagenda
FY2021 3rd Quarter 3rd-Quarter-21-Final-1.pdfagenda
FY2021 2nd Quarter 2nd-Quarter-21-Draft-1.pdfagenda
FY 2020 4th Quarter 4th-Quarter-2020-Final-1.pdfagenda
FY 2020 3rd Quarter 3rd-Quarter-20-Final-1.pdfagenda
FY 2020 2nd Quarter 2nd-Quarter-20-Final-1.pdfagenda
FY 2019 4th Quarter 4th-Quarter-19-Final-1.pdfagenda
FY 2019 3rd Quarter 3rd-Quarter-19-Final-1.pdfagenda
FY 2019 2nd Quarter 2nd-Quarter-19-Final-1.pdfagenda
FY 2019 1st Quarter 1st-Quarter-19-final-1.pdfagenda
FY 2018 4th Quarter 4th-Quarter-18-Final.pdfagenda
FY 2018 3rd Quarter 3rd-Quarter-18-Final-1.pdfagenda
FY 2018 2nd Quarter 2nd-Quarter-18-Final-1.pdfagenda
FY 2018 1st Quarter 1st-Quarter-18-Final-1.pdfagenda
FY 2017 4th Quarter 4th-Quarter-17-Final-1.pdfagenda
FY 2017 2nd Quarter 2nd-Quarter-17-Final-1.pdfagenda
FY 2016 4th Quarter 4th-Quarter-16-Final-1.pdfagenda
FY 2016 3rd Quarter 3rd-Quarter-16-Final-1.pdfagenda
FY 2016 2nd Quarter 2nd-Quarter-16-Final-1.pdfagenda
FY 2015 4th Quarter 4th-Quarter-15-Final-1.pdfagenda
FY 2015 3rd Quarter 3rd_Quarter_15_Final-1.pdfagenda
FY 2015 2nd Quarter 2nd-Quarter-15-Final-1.pdfagenda
FY 2014 4th Quarter 4th-Quarter-14-Final-1.pdfagenda
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Infrastructure Surtax Fund Reports

Infrastructure Surtax Fund Reports – Our office prepares a monthly report that shows the funds received and expended related to this capital projects fund.  The one-half cent discretionary surtax is for the purpose of financing, planning, reconstructing, renovating, and improving Okaloosa County’s infrastructure related to efficient transportation infrastructure, management of stormwater, provision of law enforcement, public safety and correctional services.

Popular Annual Financial Reports

Popular Annual Financial Report – The “popular” annual report is prepared by the Clerk’s Office every year. It is simply a brief summary of the County’s Annual Financial Statements outlining its’ revenues, expenses and fund balance for each fiscal year along with some demographic information. It also summarizes the major projects or work accomplished by the County from an expenditure perspective.


Clerk Reports

Our office believes strongly in transparency and providing the public with information pertaining to the finances of the Clerk’s Office.

Clerk Annual Budgets – The Clerk of Court prepares an annual budget in accordance with F.S. 218.35.

Clerk Annual Financial Statements – The Clerk of Court is audited annually in conjunction with the Board’s annual independent financial audit.

Clerk Annual Article V Audit – The Department of Financial Services audits our court-related budget for purposes of verifying the appropriateness of our expenditures of court-related revenues.

Clerk Annual IV-D Audit – As a part of a State “pass-through” grant from the Federal government, our Child Support department is audited by a separate CPA firm to ensure these grant funds are used in accordance with the grant limitations. Additionally, our office is audited each year to establish a “IV-D Cost Reimbursement Rate”.

Clerk Budgets

Clerk Annual Budgets – The Clerk of Court prepares an annual budget in accordance with F.S. 218.35.

Important Information

The Value Adjustment Board (VAB) is a forum to address disagreements between the taxpayer and Property Appraiser concerning property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. The Okaloosa County Clerk of Court and Comptroller as the Clerk to the VAB which is comprised of two County Commissioners; one School Board member; a County Commission appointed Citizen member who is a homesteaded property owner living in Okaloosa County; and a School Board appointed Citizen member who owns a business occupying commercial space located within Okaloosa County

Filing a Petition

Florida Department of Revenue (DOR) form, DR 486, should be used to file a petition.

Petitions must be filed with the VAB Clerk within 25 days of the Truth in Millage (TRIM) notice mailing by the Property Appraiser. 

Petitions must be accompanied with a nonrefundable $15 filing fee. Checks should be made payable to Okaloosa County Board of County Commissioners.


At least 25 days prior to your hearing, the VAB Clerk will provide a hearing notice with date, time, and location of your hearing.

All hearings are quasi-judicial. The Value Adjustment Board appoints special magistrate attorneys and real estate appraisers to conduct its hearings.

Finance & Accounting
Ron Adamov, CPA
Chief Financial Officer
Clerk of Circuit Court & Comptroller
Okaloosa County, Florida
101 East James Lee Blvd., Room 282
Crestview, FL 32536
Email: [email protected]