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Expansion of Clerk of Courts Authority Passes Committee
HB 399 by Rep. Grant passed out of Government Efficiency and Accountability Council Wednesday without opposition. HB 399 expands the authority of the Clerk of Court that has existed for years by referring to the clerk as the “county auditor.” Specifically, grants the Clerk the authority to prepare the annual financial report of the county, unless otherwise provided by county charter or special law. It also provides the Clerk the authority to “perform such reviews and test as necessary to determine the adequacy of internal controls and compliance with contracts, applicable laws, and rules” in order to prepare the Comprehensive Annual Financial Report (CAFR) that includes financial information from all the county’s agencies (Divisions and Departments) and in any of the Constitutional Officer agencies. This legislation overrides the court decision Brock v. Collier which defines the term county auditor to a pre-audit function and gives the clerk broad powers to perform internal audits and to review/determine the adequacy of the Board’s internal controls. The new language would essentially provide the Clerk the unusual authority to perform both pre and post-auditing functions. Currently, such post-audit functions/tests are performed by the Auditor General or private independent CPA’s as required by the section 218.39, F.S. In addition, many counties currently employ “apolitical” internal auditors that would presumably have the same authority. HB 399 has one last stop before it reaches the floor, House Policy & Budget Council. The Senate companion, SB 640 by Senator Oelrich ,has not been heard in its first committee, Community Affairs, yet.