Hernando County Clerk of Circuit Court & Comptroller

Duties of Financial Services

Authority for Responsibility

Section 1.(d), Article VIII, State Constitution, provides that “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.” The Finance Department of the Clerk of Circuit Court fulfills this role by safeguarding all assets of Hernando County. In carrying out these responsibilities, the Finance Department performs the following functions:

Receipt and Payable Management

Pre-Audit and properly record all revenues of the County, including taxes, grant funds, charges for services, fines, and forfeits, and other sources.
Pre-Audit, properly record and disburse all county funds to ensure all expenditures are legal, budgeted, and in compliance with county policies and procedures. Process and issue over 15,000 payments per year averaging $3 million per week.


Pre-Audit, properly record, disburse and report payroll for all Board of County Commissioner’s employees. This consists of approximately 800 employees, averaging $1.8 million bi-weekly, including taxes and employee deductions. Ensure compliance with all current tax and payroll regulations. Prepare and report all taxes and deductions to proper agencies.

Cash and Investment Management

Develop, maintain, and ensure compliance with a comprehensive investment policy. Actively manage an investment portfolio of approximately $200 million. Prepare monthly and/or quarterly investment reports in accordance with Florida Statutes.

Promote and maintain a fiscally sound financial relationship with a local banking institution based on a competitive bid process. Electronically monitor daily cash balances to ensure sufficient balances for anticipated disbursements, and invest excess to optimize interest income.

Debt Issuance

Assist and coordinate financial service professionals in the issuance of long-term debt. Arrange to finance for short-term borrowing.

Financial Management Assistance

Assist county administration and departments of the Board of County Commissioners with financially related management decisions.

Capital Assets

Record, report, and conduct an annual inventory of all county fixed assets. Ensure compliance with applicable rules, regulations, and policies in the purchase, transfer, and disposal of all county fixed assets.

Grant Accounting

Establish proper accounting controls for each grant. Balance grant revenues and expenditures to the general ledger. Audit Requests for reimbursement, and ensure compliance with the financial reporting requirements for federal, state, and local grants awarded to the County.

Financial Statements and Reports

Maintain a county-wide financial reporting system, ensuring integrity of the financial transactions, and transparency for all user departments.  Using the financial reporting system, prepare and maintain the county’s financial statements and Comprehensive Annual Financial Report, a document audited by an independent external auditor.

In addition to the above duties performed for the Board of County Commissioners, Financial Services also carries out similar responsibilities for the Clerk of Circuit Court.

Finance Reports

Please visit our Finance Reports page to view or download the finance reports.


Independent Registered Municipal Advisor (IRMA) Exemption, click here.