1. Role of the Clerk as Clerk to the Board of County Commissioners
Hon. Stacey Butterfield, Clerk-Elect, Polk County
Hon. Kirk Reams, Clerk of Court, Jefferson County
December 3, 2012

2. LEGAL AUTHORITY Article VIII, Section 1(d) states:
“County Officers. There shall be elected by the electors of each county, for terms of four years…a clerk of the circuit court…”
Article V, Section 16 states :
“…the duties of the clerk of the circuit court may be divided by special or general law between two offices, one serving as clerk of court and one serving as ex officio clerk of the board of county commissioners . . .”
Article VIII, Section 1(d) of the Florida Constitution reads “County Officers. There shall be elected by the electors of each county, for terms of four years, a sheriff, a tax collector, a property appraiser, a supervisor of elections, and a clerk of the circuit court; except, when provided by county charter or special law approved by vote of the electors of the county, any county officer may be chosen in another manner therein specified, or any county office may be abolished when all the duties of the office prescribed by general law are transferred to another office. When not otherwise provided by county charter or special law approved by vote of the electors, the clerk of the circuit court shall be ex officio clerk of the board of county commissioners, auditor, recorder and custodian of all county funds.”
Article V, Section 16 of the Florida Constitution reads “...Notwithstanding any other provision of the Constitution, the duties of the clerk of the circuit court may be divided by special or general law between two offices, one serving as clerk of court and one serving as ex officio clerk of the board of county commissioners, auditor, recorder, and custodian of all county funds . . .”

3. Definition of Ex-Officio Member
A member of a body (a board, committee, council, etc.) who is part of it by virtue of holding another office.
The definition of ex officio member is a member of a body (a board, committee, council, etc.) who is part of it by virtue of holding another office. A common misconception is that the participatory rights of ex officio members are limited by their status. Clerks, as ex officio members of the Boards of County Commissioners, have a duty and role under the Constitution and the Florida Statutes. The Clerk is the auditor, recorder, and custodian of all county funds unless otherwise provided by county charter or special law.

4. Clerk Responsibility to the BOCC
F.S and F.S , “The clerk of the circuit court shall be clerk and accountant of the board of county commissioners.  
F.S , “The accounts of each and every board and the county accounts of each and every depository shall at all times be subject to the inspection and examination by the County auditor.”
F.S (1) requires that checks or warrants drawn on county accounts shall be “attested by the clerk.”
F.S imposes both personal civil liability and criminal liability on any clerk of the circuit court acting as county auditor who signs a warrant for any illegal or unauthorized payment of county funds.
The clerk shall have custody of the seal and affix the same to any paper or instrument as required by law.” He or she shall keep their minutes and accounts, and perform such other duties as their clerk as the board may direct. The clerk shall have custody of their seal, shall affix the same to any paper or instrument to which it shall be proper or necessary that the same shall be affixed, and may give copies of writings in his or her custody as the clerk of said board, attested by his or her signature and authenticated by said seal.” The clerk shall attest the chairman’s signature, receive and deposit all funds of the county, issue the checks, invest excess county funds, give reports to the Board, keep an accurate and complete set of books, ensure that the expenditure of funds is legal, and participate in the budget process. This is informational only because every county is unique, and some counties have county managers and some counties have charters.
The basic duties of the Clerk, as county auditor, are to see that sound accounting practices are being followed, internal controls over the county’s assets are adequate, and the Board’s budgetary policies are being met. The Clerk is personally responsible for ensuring that every transaction that results in the expenditure of funds is legal in every respect. Where this becomes most important is in the expenditure of funds designated for specific purposes, such as proceeds from bond issues, grants, and tax revenues for specified programs. In this capacity, the Clerk may not always be in agreement with the county manager or the Board. While the appropriation of funds in the budget process and actions of the Board constitute the legal basis for expenditures, they do not supersede general law, as specified in the Florida Statutes, or legal agreements relating to grants, bonds, special taxes, and the like.

5. Questions ?