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, Clerk of the Circuit Court / Comptroller and SOE with daily deposits and proper recording of cash collections.

Clerk's Accounting

This section provides all of the accounting 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 intangible personal property. An annual inventory is conducted to account for all tangible personal property.


The Clerk of the Circuit Court / Comptroller 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 Clerk of the Circuit Court / Comptroller 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.


This section processes the payroll for the Board, Clerk of the Circuit Court / Comptroller and the Supervisor of Elections and handles the payment of all deductions and contributions, and prepares quarterly tax filings and year-end W-2s.


The Clerk of the Circuit Court / Comptroller is responsible for preparing financial reports for local, state, and federal agencies, including the Comprehensive Annual Report.

Nassau County Clerk Finance Department

As the county comptroller, the Clerk acts as the county treasurer, auditor, and finance officer, providing a check and balance on the county’s budget, revenue, and expenditures. Among other financial duties, the Clerk handles the investment of available county funds, provides financial reporting to the board, processes accounts payable and payroll, provides accounting services to all departments under the board of county commissioners, pre-audits all county expenditures before payment, conducts internal post-audits to determine if financial controls are sufficient, and is responsible for the collection and enforcement of tourist tax.

Contact Information
Phone – (904) 548-4600
TTD/TTY – Dial 711
Mailing Address: 76347 Veterans Way Yulee, FL, 32097