Accounts Payable Billing Fixed Assets Internal Audit Reporting

Accounts Receivable Clerk's Accounting Investments Payroll Fiscal Management Compliance

 

Accounts Payable
This section processes the payment of goods and services purchased by the Board of County Commissioners (Board), the Clerk of the Circuit Court (Clerk), and the Supervisor of Elections (SOE). All requested disbursements are reviewed to ensure that payments are made in accordance with the law, applicable policies, and budgetary provisions.
Accounts Receivable
This section accounts for all monies due to the Board and SOE with daily deposits and proper recording of cash collections.
Billing
This section provides billing services for the Board's ambulance and landfill services and for the Nassau Amelia Utilities, which is owned by the Board. Nassau Amelia Utilties Website Consent to File Insurance/Assignment of Benefits
Clerk's Accounting
This section provides all of the acounting and reporting for the Clerk's Article V and non-Article V functions.
Fixed Assets
This section maintains an inventory of fixed assets (tangible personal property, buildings, land and other improvements) owned by the Board. Tangible personal property in the custody of the Clerk, Property Appraiser, Tax Collector, and Supervisor of Elections is included with the Board's tnagible personal property. An annual inventory is conducted to account for all tangible personal property.
Investments
The Director of Finance is responsible for the investment of the Board's excess funds. Funds are invested in accordance with the Board's investment policy. A quarterly investment report is prepared and presented to the Board.
Internal Audit
The Nassau County Clerk of the Circuit Court has authority under Article VIII, Section 1(d) of the Florida Constitution, to audit the programs, systems, policies, records, accounts and other functions and activities for which the Clerk or the Board of County Commissioners have direction, control, or responsibility.  The objective of the internal audit department is to perform independent analysis of areas in order to assist management.
Fiscal Management Compliance
This section provides executive support services related to the Clerk’s duties involving financial information related to the Board of County Commissioners (BOCC). This section ensures compliance with Florida Statutes, local ordinances, resolutions, policies and best practices which affect the financial operations of the BOCC. This section monitors and provides analysis of the financial plans associated with the BOCC operating budget, capital budget and long term planning. This section assists the Clerk of Court, as CFO, in his effort to provide the BOCC financial information to Citizens through transparent, relevant and informative presentations.
Payroll
This section processes the payroll for the Board, Clerk and the Supervisor of Elections, handles the payment of all deductions and contributions, and prepares quarterly tax filings and year-end W-2s.
Reporting
The Office of Treasury and Fiscal Management is responsible for preparing financial reports for local, state, and federal agencies, including the Comprehensive Annual Financial Report (CAFR). Click here for the CAFR and the County-Wide Audited Financial Statements.