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.
Responsibilities:
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.
https://okaloosaonbase.databankcloud.com/PubAppNet/Login.aspx
(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.
http://www.co.okaloosa.fl.us/bcc/budget
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.
https://myfloridacfo.com/Division/AA/LocalGovernments/default.htm
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 Comprehensive Financial Report 2023
Annual Comprehensive Financial Report 2022
Annual Comprehensive Financial Report 2021
Annual Comprehensive Financial Report 2020
Annual Comprehensive Financial Report 2019
Annual Comprehensive Financial Report 2018
Annual Comprehensive Financial Report 2017
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.
Annual Investment Summary 2023
Annual Investment Summary 2022
Annual Investment Summary 2021
Annual Investment Summary 2020
Annual Investment Summary 2019
Annual Investment Summary 2018
Annual Investment Summary 2017
Annual Investment Summary 2016
Annual Investment Summary 2015
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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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.
Summary Finance Report September 2024
Summary Finance Report August 2024
Summary Finance Report July 2024
Summary Finance Report June 2024
Summary Finance Report May 2024
Summary Finance Report April 2024
Summary Finance Report March 2024
Summary Finance Report February 2024
Summary Finance Report January 2024
Summary Finance Report December 2023
Summary Finance Report November 2023
Summary Finance Report Final 2023
Summary Finance Report September 2023
Summary Finance Report August 2023
Summary Finance Report July 2023
Summary Finance Report June 2023
Summary Finance Report May 2023
Summary Finance Report April 2023
Summary Finance Report March 2023
Summary Finance Report February 2023
Summary Finance Report January 2023
Summary Finance Report December 2022
Summary Finance Report November 2022
Summary Finance Report Final 2022
Summary Finance Report September 2022
Summary Finance Report August 2022
Summary Finance Report July 2022
Summary Finance Report June 2022
Summary Finance Report May 2022
Summary Finance Report April 2022
Summary Finance Report March 2022
Summary Finance Report February 2022
Summary Finance Report January 2022
Summary Finance Report December 2021
Summary Finance Report November 2021
Summary Finance Report Final 2021
Summary Finance Report September 2021
Summary Finance Report August 2021
Summary Finance Report July 2021
Summary Finance Report June 2021
Summary Finance Report May 2021
Summary Finance Report April 2021
Summary Finance Report March 2021
Summary Finance Report February 2021
Summary Finance Report January 2021
Summary Finance Report December 2020
Summary Finance Report November 2020
Summary Finance Report Final 2020
Summary Finance Report September 2020
Summary Finance Report August 2020
Summary Finance Report July 2020
Summary Finance Report June 2020
Summary Finance Report May 2020
Summary Finance Report April 2020
Summary Finance Report March 2020
Summary Finance Report January 2020
Summary Finance Report December 2019
Summary Finance Report November 2019
Summary Finance Report October 2019
Summary Finance Report September 2019
Summary Finance Report August2019
Summary Finance Report July2019
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.
Warrants
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.
https://flauditor.gov/pages/county_efile%20pages/okaloosa.htm
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.
https://myfloridacfo.com/Division/AA/AuditsReviews/default.htm
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
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.
Hearings
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.
Related Links
- Florida Department of Revenue Value Adjustment Board website
- Uniform Policies and Procedures Manual
- Other Legal Resources, Including Statutory Criteria
- Reference Materials, Including Guidelines
- Florida Administrative Code, Rule Chapter 12D-9
- Florida Administrative Code, Rule Chapter 12D-10
- Petition to the Value Adjustment Board Request for Hearing (DR-486)
- Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing (DR-486PORT)
- Value Adjustment board Withdrawal of Petition (DR-485WI)
- Local Value Adjustment Board Procedures
- 12D-51 F.A.C. Standard Assessment Procedures and Standard Measures of Value; Guidelines
- Florida Public Records and Open Meeting Laws
- Florida Statute 192
- Florida Statute 193
- Florida Statute 194
- Florida Statute 195
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]