BOCC Finance
The cornerstone of our democratic government system is to be responsive to the citizens represented and to be accountable for how the government operates. One of the key ways government carries out its duties and priorities is found in how it raises and spends the public money it is entrusted with.
Our office, as described previously, is responsible for maintaining the accounting records for the County, to audit and pre-audit various functions and to report the revenue generating and spending activity of the Board of County Commissioners. Our office works closely with BOCC Administration and the Office of Management & Budget (OMB) throughout the fiscal year beginning with the budgeting process and ending with the auditing process.
On the following pages our office has prepared and/or presented various reports that have been broken into 4 main categories:
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BOCC Budget
The budget serves as the key tool for setting operational and capital project spending priorities and is legally enacted each fiscal year. Preparation of the proposed budget for direct spending by the BOCC is the responsibility of the County Administrator. A new development for 2006-07 was the creation of the Office of Management & Budget (OMB). OMB is responsible for developing the preliminary budget that is presented to the BOCC and the public.
After preparation, the proposed budget is then presented to the citizens and the BOCC at two public hearings in September. Final adjustments to the proposed budget may be made by a majority of the BOCC at these hearings. These hearings are also used to set the annual property tax millage rate. All budgets are required to be balanced, with all expenditures supported by identified funding sources.
A link to the Wakulla County BOCC Budget has been provided. While we welcome any calls, most budgeting questions should be directed to the OMB office.
Our office provides monthly financial statements to the BOCC administration, OMB and all county departments to assist them in monitoring their annual budget. We also provide quarterly and annual reports that are useful for budgetary review and analysis.
Reports
BOCC Links
These links are provided for the user's convenience. The Wakulla County Clerk does not control or guarantee the accuracy, relevancy, timeliness or completeness of any information contained on an external web site.
Budget
Financial
Historical
BOCC Financial
Financial reports are prepared for a variety of purposes. They assist Administration in monitoring annual expenditures, multi-year projects and provide a “status” report for the financial condition of the County.
Two basic types of reports are provided: a “popular” report and an audit report. The “popular” report is prepared by the Clerk’s Office every year. It is simply a summary of the County’s revenues, expenses and fund balance for each fiscal year. It also summarizes the major projects or work accomplished by the County from an expenditure perspective. The annual audit report is prepared by an independent audit firm and is statutorily required each fiscal year. The purpose of this audit and its scope of work is described within the report. Only the last several audit reports are provided below but our Office has retained every County annual audit report since the early 1900’s and they can be viewed by coming to our office in the Courthouse.
Annual Investment Report
Citizen's Annual Popular Reports
BOCC Annual Financial Statements
Other Miscellaneous Audits
BOCC Historical
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