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ROLE OF THE CLERK <br />The Wabasso Bridge and views of the Indian River Lagoon looking North. Photo courtesy of IndianRiverByAir. com <br />Established in 1838 by the Florida Constitution, the Clerk of Circuit Court and Comptroller (Clerk) is an elected <br />official responsible for safeguarding public funds and protecting public records. The Clerk's Office performs 926 <br />different constitutional and statutory functions and duties. This number does not include the responsibilities <br />required of the Clerk by Court Rule and Administrative Order. In addition to being the County Comptroller, the <br />Clerk is also the Clerk of the Circuit Court, County Recorder, and Clerk to the Board of the County <br />Commissioners (Board). <br />As the County Comptroller, the Clerk acts as the County Treasurer, Auditor, and Finance Officer, <br />providing a check and balance on the County's budget, revenue, and expenditures. Among other financial <br />duties, the Clerk handles the investment of available county funds, provides financial reporting to the Board, <br />processes accounts payable and payroll, provides accounting services to all departments under the Board of <br />County Commissioners, pre -audits all county expenditures before payment, conducts internal post -audits to <br />determine if financial controls are sufficient, and is responsible for the collection and enforcement of Tourist Tax. <br />As the Clerk of the Circuit Court, the Clerk is responsible for aiding in the judicial process and <br />maintaining the integrity of the court records. Some of the Clerk's responsibilities include processing all Civil <br />and Criminal cases in the county, preparing court dockets, attending hearings and trials, collecting fines and <br />fees, jury management, maintaining custody of all evidence and exhibits entered by the court, maintaining the <br />court registry, auditing guardianship reports and child support payments, issuing marriage licenses, and <br />processing passport applications. <br />As County Recorder, the Clerk is responsible for maintaining the County's Official Records. Some of <br />the Clerk's duties as County Recorder include recording and indexing all deeds, mortgages, and other <br />documents pertaining to real property in the county, recording and indexing all judgments, orders, and other <br />documents pertaining to court cases in the county, processing tax deed applications and conducting sales, <br />recording plats of subdivisions, and collecting and disbursing documentary stamp taxes and intangible taxes. <br />As Clerk to the Board of County Commissioners, the Clerk serves as the custodian of the Board's <br />records. Among other duties, the Clerk attends meetings of the Board and other committees, produces, <br />records, indexes, and distributes the official minutes of these meetings, maintains legal custody of the Official <br />County Seal, and provides citizens a forum through the Value Adjustment Board to address complaints when <br />they believe the Property Appraiser overvalued their property or improperly denied an exemption. <br />19 <br />