As the Chief Financial Officer of the Board of County Commissioners, the Clerk of the Circuit Court is the custodian of county funds and is responsible for the collection, safe depositing, investing, expenditure and distribution of these funds in accordance with law and administrative regulation.   As an independently elected official, the Clerk's office audits each requested Board payment to ensure all tax dollars are used for a public purpose. 

The Finance Department provides budgetary, accounting and financial reporting services for the Board of County Commissioners and the Office of the Clerk.  The Department's duties include: processing payroll; disbursing payments on contracts and purchases made within budgetary guidelines; investing surplus county funds; and overseeing the preparation and presentation of the Annual Comprehensive Financial Report of Brevard County, the Financial Statements of the Board of County Commissioners and the Clerk of the Circuit Court and various other state reports.

The Annual Financial Audit Report contains financial information for the entire county including the Board of County Commissioners and the offices of the Sheriff, Clerk of the Courts, Property Appraiser, Tax Collector and Supervisor of Elections. Financial reports and the accompanying management letters, reports on compliance and internal accounting controls are included for each individual office. Information supporting each Board payment is public record and is available for review in the Finance Department.

A summary of the County’s public debt and investments can be obtained in the "Investment Report".  

The County's financial records are audited annually by an independent certified public accountant and reported in the  “Annual Comprehensive Financial Report", available to the public in the local libraries or here online.  The County's annual financial report is also submitted to the Florida Department of Financial Services in a format that is uniform for all local governments.