Florida Senate - 2009 SB 1216 By Senator Oelrich 14-00744-09 20091216__ 1 A bill to be entitled 2 An act relating to the clerk of the board of county 3 commissioners; amending s. 28.12, F.S.; requiring the 4 clerk to prepare certain required financial documents 5 and authorizing the clerk to perform certain audits, 6 reviews, and tests of county accounts; providing an 7 effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Section 28.12, Florida Statutes, is amended to 12 read: 13 28.12 Clerk of the board of county commissioners.— 14 (1) The clerk of the circuit court shall be clerk and 15 accountant of the board of county commissioners. He or she shall 16 keep the minutes and accounts and perform such other duties as 17 provided by law. The clerk shall have custody of the seal and 18 affix the same to any paper or instrument as required by law. 19 (2) When not otherwise provided by a county charter or 20 special law approved by vote of the electors, the clerk, as 21 county auditor, shall prepare the financial statements and 22 annual financial report of the county required by s. 218.32, and 23 may perform audits, reviews, and tests of accounts maintained by 24 the county as necessary to determine the adequacy of internal 25 controls and compliance with contracts and law. 26 Section 2. This act shall take effect July 1, 2009.