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Gwen Knight, Leon County Clerk of the Circuit Court and Comptroller
Leon County Clerk of the Circuit Court & Comptroller

County Financial Information

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all monies received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP).

Reports & Financial Statements

Annual Financial Reports (AFR) - F.S. 218.32

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP). In addition, each local government entity is considered a reporting entity by the State of Florida and must submit to the Department of Financial Services a copy of its annual financial report by June 30.

2024 AFR
2023 AFR
2022 AFR
2021 AFR
2020 AFR

Statement Of County Funded Court Related Functions, Chapter 29 (AFR) - F.S. 29.0085

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP). In addition, each county must submit a statement of revenues and expenditures as set forth in Florida Statutes 29.0085 to the State of Florida’s Chief Financial Officer a copy of its annual financial report by January 31.

Annual Comprehensive Financial Reports (ACFR)

The County Commission contracts with an independent accounting firm to perform an audit of the functions and financial activities of the Board and each of the five Constitutional Offices. Each of these entities is independently audited and subject to materiality based upon their own expenditure levels. The audits of the five Constitutional Officers along with the Board are then combined into a Annual Comprehensive Financial Report (ACFR). This is submitted to the Board and widely distributed to provide citizens, investors and other interested parties an overview of the financial health and fiscal activities of the entire county government. This report is submitted to the GFOA by March 31.

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP).

2025 ACFR (view) 2025 ACFR (download zip file)
2024 ACFR (view) 2024 ACFR (download zip file)
2023 ACFR (view) 2023 ACFR (download zip file)
2022 ACFR (view) 2022 ACFR (download zip file)
2021 ACFR (view) 2021 ACFR (download zip file)

Leon County BOCC Financial Statements

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP).

2024 BOCC Issued Financial Statements
2023 BOCC Issued Financial Statements
2022 BOCC Issued Financial Statements
2021 BOCC Issued Financial Statements
2020 BOCC Issued Financial Statements

Leon County BOCC Landfill Escrow Report - Rule 62.701.630(5)(c)

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP).

2024 Issued Landfill Reports
2023 Issued Landfill Reports
2022 Issued Landfill Reports
2021 Issued Landfill Reports
2020 Issued Landfill Reports

Leon County BOCC Management Letters

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP).

Single Audit Report

The Clerk of the Circuit Court and Comptroller is constitutionally responsible as the Chief Financial Officer for the Board of County Commissioners. The Finance Department maintains financial records and prepares reports for all moneys received and disbursed for the Board of County Commissioners. As custodian of county funds, the Clerk ensures the County’s financial assets are safeguarded and that all transactions are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles (GAAP).

2024 Single Audit Report (view)
2023 Single Audit Report (view) 2023 Single Audit Report (download zip file)
2022 Single Audit Report (view) 2022 Single Audit Report (download zip file)
2021 Single Audit Report (view)
2020 Single Audit Report (view)

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