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AUTONOMY OF LOCAL GOVERNMENT AND EDUCATIONAL ENTITIES COUNTIES In many counties in Florida,voters elect independent constitutional officers who are a "check and balance"on the board of county commissioners. These constitutional officers are independently elected and are accountable to the citizens within their county. They include the clerk of the circuit court and comptroller (clerk), property appraiser, sheriff, supervisor of elections and tax collector. The framers of the Florida Constitution intentionally made these countywide officers separate and independent from the rest of county government to ensure that the entity that decides how to spend your tax dollars (board of county commissioners) is not the same entity that pays the county bills, invests its funds, audits its own procedures and transactions (clerk); assesses your property's taxable values (property appraiser); collects your taxes (tax collector); protects its citizens (sheriff); or oversees the election process (supervisor of elections). These offices, audited annually by Public Accounting Firms as a part of the overall county audit, follow strict constitutional and statutory guidelines. They cannot set public policy or levy taxes as only the board of county commissioners have that authority. The Clerk and Comptroller's Office, established in 1838 by the Florida Constitution as an independently elected officer, is charged with safeguarding public records, public assets and public funds. MUNICIPALITIES In accordance with Section 2, Article Vlll, of the Florida Constitution, municipalities are established or abolished and their charters amended pursuant to general or special law. When any municipality is abolished, provision shall be made for the protection of its creditors. Municipalities also have governmental, corporate and proprietary home rule powers to enable them to conduct municipal government, perform municipal functions and render municipal services, and may exercise any power for municipal purposes except as otherwise provided by law. Each municipal legislative body shall be elective. They also have authority to set public policy for and levy taxes on their citizenry. All municipalities with gross revenues in excess of$100,000 per year are audited by Public Accounting Firms annually. SCHOOL DISTRICTS School districts and their governing boards were created pursuant to Section 4, Article IX of the Florida Constitution. These districts are an independent taxing and reporting entity managed, controlled, operated, administered and supervised by district school officials in accordance with Chapter 1001, Part II, Florida Statutes. The boards consist of elected officials responsible for the adoption of policies, which govern the operation of the district's public schools. The superintendent is responsible for the administration and management of the schools within applicable parameters of state laws,state Board of Education rules and school board policies. School districts must maintain financial records and accounts as prescribed by State Board of Education rules. Financial audits of school districts are performed annually by either Public Accounting Firms or the State Auditor General depending upon County size. STATE UNIVERSITIES There are 12 state universities that comprise the state university system,which was created pursuant to Section 7(b), Article IX of the Florida Constitution. Pursuant to Section 7(c),Article IX of the Florida Constitution,each state university is administered by a board of trustees. Each state university board of trustees has all the powers of a body corporate. The university president serves as the executive officer and the corporate secretary of the board of trustees and is responsible for the operation and administration of the university within applicable parameters of state laws, Florida Board of Governors regulations,and board policies.State universities must maintain financial records and accounts as 4 86