Florida/Georgia Personal Injury & Workers Compensation

You're probably overthinking it. Call a lawyer.

Call Now: 904-383-7448
Florida Statute 218.35 - Full Text and Legal Analysis
Florida Statute 218.35 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 218.35 Case Law from Google Scholar Google Search for Amendments to 218.35

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
View Entire Chapter
218.35 County fee officers; financial matters.
(1) Each county fee officer shall establish an annual budget for carrying out the powers, duties, and operations of his or her office for the next county fiscal year. The budget must be balanced so that the total of estimated receipts, including balances brought forward, equals the total of estimated expenditures and reserves. The budgeting of segregated funds must be made in a manner that retains the relation between program and revenue source, as provided by law.
(2) The clerk of the circuit court, functioning in his or her capacity as clerk of the circuit and county courts and as clerk of the board of county commissioners, shall prepare his or her budget in two parts:
(a) The budget for funds necessary to perform court-related functions as provided in s. 28.36.
(b) The budget relating to the requirements of the clerk as clerk of the board of county commissioners, county auditor, and custodian or treasurer of all county funds and other county-related duties, which shall be annually prepared and submitted to the board of county commissioners pursuant to s. 129.03(2), for each fiscal year. Expenditures must be itemized in accordance with the uniform accounting system prescribed by the Department of Financial Services as follows:
1. Personnel services.
2. Operating expenses.
3. Capital outlay.
4. Debt service.
5. Grants and aids.
6. Other uses.
(3) The clerk of the circuit court shall furnish to the board of county commissioners or the county budget commission all relevant and pertinent information that the board or commission deems necessary, including expenditures at the subobject code level in accordance with the uniform accounting system prescribed by the Department of Financial Services.
(4) The final approved budget of the clerk of the circuit court must be posted on the county’s official website within 30 days after adoption. The final approved budget of the clerk of the circuit court may be included in the county’s budget.
(5) Each county fee officer shall establish a fiscal year beginning October 1 and ending September 30 of the following year, and shall report his or her finances annually upon the close of each fiscal year to the county fiscal officer for inclusion in the annual financial report by the county.
(6) The proposed budget of a county fee officer shall be filed with the clerk of the county governing authority by September 1 preceding the fiscal year for the budget, except for the budget prepared by the clerk of the circuit court for court-related functions as provided in s. 28.36.
History.s. 2, ch. 73-349; s. 1176, ch. 95-147; s. 97, ch. 2003-402; s. 19, ch. 2011-144.

F.S. 218.35 on Google Scholar

F.S. 218.35 on CourtListener

Amendments to 218.35


Annotations, Discussions, Cases:

Cases Citing Statute 218.35

Total Results: 8  |  Sort by: Relevance  |  Newest First

Copy

Alachua Cnty. v. Powers, 351 So. 2d 32 (Fla. 1977).

Cited 47 times | Published | Supreme Court of Florida

...1976), requires each officer to distribute all public money collected by him within seven working days to the officer, agency or fund entitled to receive it. Section 116.01, Florida Statutes (Supp. 1976), requires these funds to be paid into the county treasury. The clerk, pursuant to Section 218.35(2)(b), Florida Statutes (1975), is the custodian or treasurer of all county funds, therefore all public moneys are deposited into the county treasury by him....
...e extent not inconsistent with general or special law, the board of county commissioners has the authority to require every county official to submit an annual copy of his operating budget. Section 125.01(1)(v), Florida Statutes (1975). In addition, Section 218.35(4), Florida Statutes (1975), requires that the proposed budget of a county fee officer must be filed with the clerk by September 1 preceding the fiscal year of the budget. The clerk, functioning in his dual capacity as clerk of the circuit and county courts and as clerk of the board of county commissioners, prepares his budget in two parts: "218.35 County fee officers; financial matters (2)(a) The budget relating to the state court system, including recording, which shall be filed with the state courts administrator as well as with the board of county commissioners; and (b) The budget re...
...constitutional officer or to place his office under the control or jurisdiction of the board. Absent this agreement and resolution, the clerk of the circuit court remains *42 a county fee officer, responsible for establishing his own annual budget. Section 218.35(1), Florida Statutes (1975)....
...ounty governing authority by September 1 preceding the fiscal year of the budget and to make an annual report of his finances upon the close of each fiscal year to the county fiscal officer for inclusion in the annual financial report of the county. Section 218.35(3), (4), Florida Statutes (1975)....
Copy

Ago (Fla. Att'y Gen. 1999).

Published | Florida Attorney General Reports

...are established independently of the local governing body, even though said budgets may be reported to the local governing body or may be composed of funds either generally or specially available to a local governing authority involved." Pursuant to section 218.35 , Florida Statutes, each county fee officer is required to establish an annual budget for his or her office that clearly reflects the revenues available to the office and the functions for which money is to be expended. 3 Section 218.35 (2), Florida Statutes, requires that the clerk, functioning in the dual capacity of clerk of the court and clerk of the board of county commissioners, prepare a budget in two parts: "(a) The budget relating to the state courts system,...
...nty funds." See, Alachua County v. Powers, 351 So.2d 32 (Fla. 1977), recognizing that the clerk's judicial functions may be separated from his or her county officer functions as auditor, accountant, custodian of county funds and official recorder. 3 Section 218.35 (1), Fla. Stat. 4 Section 218.35 (3), Fla....
Copy

Ago (Fla. Att'y Gen. 1995).

Published | Florida Attorney General Reports

...eted and funded by income of the tax collector's office. Your inquiry concerns tax collectors operating as fee officers in noncharter counties or in charter counties where the powers and duties of the county constitutional officers remain unchanged. Section 218.35 (1), Florida Statutes, provides in pertinent part: Each county fee officer shall establish an annual budget for his or her office which shall clearly reflect the revenues available to said office and the functions for which money is to be expended....
...However, in light of the continuing confusion that appears to exist regarding this issue, the Legislature may wish to clarify this matter. Sincerely, Robert A. Butterworth Attorney General RAB/tgk 1 See, Op. Att'y Gen. Fla. 76-173 (1976). 2 Section 195.087 (2), Fla. Stat. (1993). 3 Section 218.35 , Fla....
Copy

Nikki Alvarez-sowles, as Clerk & Comptroller of Pasco Cnty., Florida v. Pasco Cnty., Florida (Fla. 2d DCA 2024).

Published | Florida 2nd District Court of Appeal

...and for the courthouse annex located in New Port Richey because it constitutes a local requirement.2 Thereafter, in April 2021, the Clerk submitted her budget request to Pasco County's Board of County Commissioners (the BOCC) for the 2021-2022 fiscal year. See § 218.35(2), Fla....
Copy

Nikki Alvarez-sowles, as Clerk & Comptroller of Pasco Cnty., Florida v. Pasco Cnty., Florida (Fla. 2d DCA 2024).

Published | Florida 2nd District Court of Appeal

...and for the courthouse annex located in New Port Richey because it constitutes a local requirement.2 Thereafter, in April 2021, the Clerk submitted her budget request to Pasco County's Board of County Commissioners (the BOCC) for the 2021-2022 fiscal year. See § 218.35(2), Fla....
Copy

Nikki Alvarez-sowles, as Clerk & Comptroller of Pasco Cnty., Florida v. Pasco Cnty., Florida (Fla. 2d DCA 2024).

Published | Florida 2nd District Court of Appeal

...and for the courthouse annex located in New Port Richey because it constitutes a local requirement.2 Thereafter, in April 2021, the Clerk submitted her budget request to Pasco County's Board of County Commissioners (the BOCC) for the 2021-2022 fiscal year. See § 218.35(2), Fla....
Copy

Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

...purpose of conducting non-county business. Your inquiry concerns tax collectors operating as fee officers in noncharter counties or in charter counties where the powers and duties of the county constitutional officers remain unchanged. Question One Section 218.35 (1), Florida Statutes, provides in pertinent part: "Each county fee officer shall establish an annual budget for his or her office which shall clearly reflect the revenues available to said office and the functions for which money is t...
...Stat., which are required to be accounted for in the same manner as provided in section 218.36 , Florida Statutes. Any such money may be used and expended in the same manner and to the same extent as funds budgeted for the office, and no budget amendment shall be required. See , s. 195.087 (2), Fla. Stat. (1993). 5 Section 218.35 , Fla....
Copy

Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

...ablished independently of the local governing body , even though said budgets may be reported to the local governing body or may be composed of funds either generally or specially available to a local governing authority involved. (e.s.) Pursuant to s. 218.35 , F.S., each county fee officer is required to establish an annual budget for his office which clearly reflects the revenues available to the office and the functions for which such money is to be expended. 3 Such budget must be balanced, i.e ., the total of the estimated receipts, including balances brought forward, must equal the total estimated expenditures and reserves. 4 Section 218.35 (2), F.S., provides that the clerk, functioning in his dual capacity as clerk of the court and as clerk of the board of county commissioners, prepares his budget in two parts: (a) The budget relating to the state courts system, includi...
...he board of county commissioners; and (b) The budget relating to the requirements of the clerk as clerk of the board of county commissioners, county auditor, and custodian or treasurer of all county funds and other county-related duties. Pursuant to s. 218.35 (4), F.S., the proposed budget of a county fee officer shall be filed with the clerk of the county governing body by September 1 preceding the fiscal year for the budget....
...icers by resolution of the board pursuant to Section 145.022 (1), Florida Statutes (1975). . . . 9 Absent this agreement and resolution, the clerk of the circuit court remains a county fee officer, responsible for establishing his own annual budget. Section 218.35 (1), Florida Statutes (1975)....
...ounty governing authority by September 1 preceding the fiscal year of the budget and to make an annual report of his finances upon the close of each fiscal year to the county fiscal officer for inclusion in the annual financial report of the county. Section 218.35 (3), (4), Florida Statutes (1975)....
...Notwithstanding any other provision of the constitution, the duties of the clerk of the circuit court may be divided by special or general law between two officers, one serving as clerk of court and one serving as ex officio clerk of the board of county commissioners, auditor, recorder, and custodian of all county funds. 3 Section 218.35 (1), F.S. 4 Id . The statute further requires that the budgeting of segregated funds be made in such a manner that the relation between the program and revenue source as provided by law is retained. 5 Section 218.35 (3), F.S....