Finance Department

The Finance Department ensures the proper and timely recording of accounting transactions for the purpose of preparing accurate financial statements. The Clerk is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. The department ensures that the financial statements of the Board and the Clerk are audited annually, provides cash management services, and monitors debt service requirements.

The Finance Department provides all accounting functions, i.e., payables, receivables, payroll, investments, and maintenance. The Finance Department is responsible for administering purchasing policies and procedures, and is charged with the commitment of seeing that all purchases are made legally and ethically in compliance with Florida Statutes. The Finance Department also prepares the county budget as directed by the Board of County Commissioners and handles all grant money received.

Audited Financial Statements 
Board of County Commission Budgets
Clerk of Court Budget 19-20

Duties as Custodian and Accountant of County Funds
1. Keeping the Board’s accounts
2. Receiving and depositing funds of the county
3. Keeping an accurate and complete set of books
4. Investing excess county funds

Duties as County Auditor
1. Verify expenditures are for lawful and public purpose
2. Inspect and examine all accounts of the Board at all times
3. Act as a “watchdog” of Board financial activities

Carla A. Hand, CPA, CGFO
Clerk of the Circuit Court & County Comptroller
850-674-4545
bcc@calhounclerk.com

Debbie Shelton
Administrative Assistant
Clerk to BOCC, Planning Secretary, and Records Management
850-674-4545
bcc@calhounclerk.com

Kathy P. Stewart
Finance Officer
850-674-4545