Article VIII, Section 1. (d), of the Florida State Constitution, provides for the election of certain County Officers including a Clerk of the Circuit Court. The latter part of this section specifies that, "...the Clerk of the Circuit Court shall be Ex-Officio clerk of the Board of County Commissioners, auditor, recorder and custodian of all county funds". Article V, Section 16, of the State Constitution, also specifies that the Clerk shall have the duties quoted above.

Additionally, In Attorney General Opinion 70-134, this office addressed the clerk's duty and responsibility as Ex-Officio auditor of the county's expenditures as follows"

"The auditing function of the clerk includes more than the arithmetical determination as to the amount of the claim being presented for payment and the clerk has a duty to determine the legality of an expenditure before dispensing public funds.  When an examination by the clerk as auditor of a particular claim presented fo payment leads him to believe that the expenditure is not authorized by law, or is otherwise illegal, the clerk may properly withhold his approval of payment.  This action by the clerk is in accord with the apparent purpose of the constitutional provision, making the clerk of the circuit court Ex-Officio auditor of the county, which is to provide a check and balance system that insures proper expenditure of public funds."

As the Court in Alachua County v. Powers, stated:

"The clerk has the authority and responsibility to perform the auditing functions both as an arm of the board in auditing the records of constitutional officers and as a watchdog for the board in the case of pre-auditing accounts of the board in determining legality of expenditure.  The phrase "legality of expenditure" includes that the funds are spent for a public purpose, that the funds are spent in conformity with county purchasing procedures or statutory bidding procedures, that the expenditure does not overspend any account or fund of the budget as finally adopted and recorded in the office of the clerk.  If the board becomes concerned, it has the authority to require a performance audit or post-audit by an independent accounting firm. (e.s.)"