| 1 | A bill to be entitled |
| 2 | An act relating to clerks of the circuit court; amending |
| 3 | s. 28.12, F.S.; specifying authority of the clerk of the |
| 4 | circuit court, as county auditor, to prepare financial |
| 5 | statements and annual reports and conduct audits; |
| 6 | providing an effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Section 28.12, Florida Statutes, is amended to |
| 11 | read: |
| 12 | 28.12 Clerk of the board of county commissioners.--The |
| 13 | clerk of the circuit court shall be clerk and accountant of the |
| 14 | board of county commissioners. He or she shall keep the minutes |
| 15 | and accounts and perform such other duties as provided by law. |
| 16 | The clerk shall have custody of the seal and affix the same to |
| 17 | any paper or instrument as required by law. When not otherwise |
| 18 | provided by county charter or special law approved by a vote of |
| 19 | the electors, the clerk of the circuit court, as county auditor, |
| 20 | shall prepare the financial statements and the annual financial |
| 21 | report of the county as required by s. 218.32 and may perform |
| 22 | such audits, reviews, and tests of accounts maintained by the |
| 23 | county as necessary to determine the adequacy of internal |
| 24 | controls and compliance with contracts, applicable laws, and |
| 25 | rules. |
| 26 | Section 2. This act shall take effect upon becoming a law. |