
Fiscal responsibility for Manatee County is
divided between the Board of County Commissioners and the
Clerk of the Circuit Court and Comptroller, separately elected
constitutional officers. The separation of the Board of County
Commissioners and the Clerk of the Circuit Court and Comptroller
provides a system of checks and balances within the county
government that help safeguard the assets of Manatee County.
BOARD FINANCE
The Finance Department, under the administration
of the Clerk of the Circuit Court and Comptroller, maintains
financial records and prepares reports for all monies received
and disbursed for the Board of County Commissioners, Port
Authority and Civic Center Authority. The Finance Department
is responsible for "pre-auditing" purchases to ensure
that the budget is not overspent, that the purchase is in
accordance with Board policy, and that the purchase serves
a legal public purpose. Additionally, the Finance Department
processes payroll for the Board and the Clerk (approximately
1,800 employees), manages the county's investment portfolio
of $500 million, maintains the records and conducts annual
physical inventories of capital assets for the Board, Clerk,
Property Appraiser, Supervisor of Elections and Tax Collector
and prepares all financial reports, including Interim Financial
Statements, Audited Annual Statements, and the Popular Report.
Two independent functions of the Clerk's Office, Clerk's Accounting
and Board Records, are also under the administration of the
Finance Department.
CLERK'S ACCOUNTING
The Clerk's Accounting division performs general
accounting functions for the Clerk of the Circuit Court,
including the preparation of the Clerk's financial statements
and reports, serving as a central collection point for all
funds received at the Courthouse by the Clerk's Office and
remitting funds to appropriate government agencies, and pre-auditing
the purchases of the Clerk's Office to ensure adherence to
budgetary and policy guidelines.
BOARD RECORDS
Under the administration of the Finance Department,
Board Records maintains the records of the official actions
of 14 separate authorities in Manatee County. This includes
taking minutes and keeping the official records as well
as files and exhibits for official actions.
To receive any of these reports by mail, please contact
by e-mail or by phone at 941-749-1800 ext. 6102