County Financial Information

The Clerk of the Circuit Court and Comptroller 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 (GAAP).

Links to the Reports and Financial Statements are listed below:

Annual Auditor General Report Package
Annual Financial Reports (AFR) – F.S. 218.32

The Clerk of the Circuit Court and Comptroller 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 (GAAP). In addition, each local government entity is considered a reporting entity by the State of Florida and must submit to the Department of Financial Services a copy of its annual financial report by June 30. The 2007 through current year Annual Financial Reports (AFR) for Leon County are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. Below are the links to view or download the AFRs:

2015 AFR
2014 AFR
2013 AFR
2012 AFR
2011 AFR
2010 AFR
2009 AFR
2008 AFR
2007 AFR

Statement Of County Funded Court Related Functions, Chapter 29 (AFR) – F.S. 29.0085

The Clerk of the Circuit Court and Comptroller 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 (GAAP). In addition, each county must submit a statement of revenues and expenditures as set forth in Florida Statutes 29.0085 to the State of Florida’s Chief Financial Officer a copy of its annual financial report by January 31. The 2010 through current year Statement of County Funded Court Related Functions (29.0085) are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. Below are the links to view the 29.0085s:

2016 Issued County Funded Court Related Costs
2015 Issued County Funded Court Related Costs
2014 Issued County Funded Court Related Costs
2013 Issued County Funded Court Related Costs
2012 Issued County Funded Court Related Costs
2011 Issued County Funded Court Related Costs
2010 Issued County Funded Court Related Costs

BOCC Checkbook
Comprehensive Annual Financial Reports (CAFR)

The County Commission contracts with an independent accounting firm to perform an audit of the functions and financial activities of the Board and each of the five Constitutional Offices. Each of these entities is independently audited and subject to materiality based upon their own expenditure levels. The audits of the five Constitutional Officers along with the Board are then combined into a Comprehensive Annual Financial Report (CAFR). This is submitted to the Board and widely distributed to provide citizens, investors and other interested parties an overview of the financial health and fiscal activities of the entire county government. This report is submitted to the GFOA by March 31.

The Clerk of the Circuit Court and Comptroller 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 (GAAP).

The 1998 through current year Comprehensive Annual Financial Reports (CAFR) are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. If you would like a hard copy of any CAFR, please contact Betsy Coxen at (850) 606-4020.

The Clerk's Office was awarded the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting for fiscal years ending September 30, 1996 through current year. Below are the links to view or download the CAFRs:

2017 CAFR (view) 2017 CAFR (download zip file)
2016 CAFR (view) 2016 CAFR (download zip file)
2015 CAFR (view) 2015 CAFR (download zip file)
2014 CAFR (view) 2014 CAFR (download zip file)
2013 CAFR (view) 2013 CAFR (download zip file)
2012 CAFR (view) 2012 CAFR (download zip file)
2011 CAFR (view) 2011 CAFR (download zip file)
2010 CAFR (view) 2010 CAFR (download zip file)
2009 CAFR (view) 2009 CAFR (download zip file)
2008 CAFR (view) 2008 CAFR (download zip file)
2007 CAFR (view) 2007 CAFR (download zip file)
2006 CAFR (view) 2006 CAFR (download zip file)
2005 CAFR (view) 2005 CAFR (download zip file)
2004 CAFR (view) 2004 CAFR (download zip file)
2003 CAFR (view) 2003 CAFR (download zip file)
2002 CAFR (view) 2002 CAFR (download zip file)
2001 CAFR (view) 2001 CAFR (download zip file)
2000 CAFR (view) 2000 CAFR (download zip file)
1999 CAFR (view) 1999 CAFR (download zip file)
1998 CAFR (view) 1998 CAFR (download zip file)

Leon County BOCC Financial Statements

The Clerk of the Circuit Court and Comptroller 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 (GAAP). The 2007 through current year Leon County BOCC Financial Statements are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. Below are the links to view the BOCCs FINANCIAL STATEMENTS:

2016 BOCC Issued Financial Statements(view)
2015 BOCC Issued Financial Statements(view)
2014 BOCC Issued Financial Statements(view)
2013 BOCC Issued Financial Statements(view)
2012 BOCC Issued Financial Statements(view)
2011 BOCC Issued Financial Statements(view)
2010 BOCC Issued Financial Statements(view)
2009 BOCC Issued Financial Statements(view)
2008 BOCC Issued Financial Statements(view)
2007 BOCC Issued Financial Statements(view)

Leon County BOCC Landfill Escrow Report – Rule 62.701.630(5)(c)

The Clerk of the Circuit Court and Comptroller 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 (GAAP). The 2009 through current year Landfill Escrow Report are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. Below are the links to view LANDFILL ESCROW REPORTS:

2016 Issued Landfill Reports
2015 Issued Landfill Reports
2014 Issued Landfill Reports
2013 Issued Landfill Reports
2012 Issued Landfill Reports
2011 Issued Landfill Reports
2010 Issued Landfill Reports
2009 Issued Landfill Reports

Leon County BOCC Management Letters

The Clerk of the Circuit Court and Comptroller 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 (GAAP). The 2007 through current year Leon County BOCC Management Letters are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. Below are the links to view the BOCC MANAGEMENT LETTERS:

2016 BOCC MANAGEMENT LETTERS(view)
2015 BOCC MANAGEMENT LETTERS(view)
2014 BOCC MANAGEMENT LETTERS(view)
2013 BOCC MANAGEMENT LETTERS(view)
2012 BOCC MANAGEMENT LETTERS(view)
2011 BOCC MANAGEMENT LETTERS(view)
2010 BOCC MANAGEMENT LETTERS(view)
2009 BOCC MANAGEMENT LETTERS(view)
2008 BOCC MANAGEMENT LETTERS(view)
2007 BOCC MANAGEMENT LETTERS(view)

Single Audit Report

The Clerk of the Circuit Court and Comptroller 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 (GAAP). The 2007 through current year Leon County Single Audit Reports are available for download and online review in Adobe PDF format. To view them, you must have Adobe Acrobat installed on your computer. If you do not have Acrobat installed, click here to download and install it. The Clerk's Office was awarded the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting for fiscal years ending September 30, 1996 through current year. Below are the links to view or download the SINGLE AUDIT REPORTs:

2017 Single Audit Report (view) 2017 Single Audit Report (download zip file)
2016 Single Audit Report (view) 2016 Single Audit Report (download zip file)
2015 Single Audit Report (view) 2015 Single Audit Report (download zip file)
2014 Single Audit Report (view) 2014 Single Audit Report (download zip file)
2013 Single Audit Report (view) 2013 Single Audit Report (download zip file)
2012 Single Audit Report (view) 2012 Single Audit Report (download zip file)
2011 Single Audit Report (view) 2011 Single Audit Report (download zip file)
2010 Single Audit Report (view) 2010 Single Audit Report (download zip file)
2009 Single Audit Report (view) 2009 Single Audit Report (download zip file)
2008 Single Audit Report (view) 2008 Single Audit Report (download zip file)
2007 Single Audit Report (view) 2007 Single Audit Report (download zip file)