Governmental Organization and Records System

Records System

(First entry, p. 156)

Auditor prescribed a uniform system of accounts for sheriffs, effective January 1, 1935. (61) The operation of the 1903 law in regard to the clerk as clerk of the board of county commissioners appears to have been nullified in 1913 by legislation authorizing the Comptroller to prescribe the form or forms of financial statements or reports to be made to him by the clerk of the board of county commissioners. It was provided that these reports should constitute a comprehensive and complete statement and report of the administration, conduct, and condition of the financial affairs of the county and of all its separate funds. (62) Under this law the Comptroller prescribed a county accounting system that was superseded in 1934 by the Florida county finance system effective October 1 of that year, prescribed under the same authorization. (63)

The scope of the 1913 act relating to financial records of the board of county cormissioners was extended in 1915 to include those of the county board of public instruction. (64) The Comptroller prescribed for school finances a system siriler to that he had authorized for county finances. In 1933 the State Board of Education was empowered to provide for a uniforr syster of accounting, budgets, records, audits, and reports for the several county boards of public instruction. (65) A uniform system of school accounts was inaugurated in 1933 under this law. (66)

A uniform system of accounts for county judges and justices of the peace was designed by the State Auditing Department in cooperation with the Floride County Judge's Association in 1935, but its use is not required by law. (67)

The county judge in each county in the State was authorized in 1933 to record any and all instruments entitled to record by such photographic process and with such equipment as may be recommended by him and approved and designated by the board of county commissioners. (68) No photographic equipment has been installed in Clay county.

Clay county records are handwritten or typed. Although alphabetical

61.

62.

63. 64.

Florida State Auditor, Sheriff's Manuel, p. 5.

Acts, 1913, ch. 6428, secs. 1-2; Acts, 1915, ch. 6813, secs. 1-2; R.
G. S., 1920, secs. 1517-1580; C. G. L., secs. 2295-2296.
Florida Comptroller, County Finance Manual, p. 5.

Acts, 1915, ch. 6813, secs. 1-2; R. G. S., 1920, secs. 1517-1518;
C. G. L., secs. 2295-2296.

65. Acts, 1933, ch. 16170, sec. 3; Acts, 1939, ch. 19355, sec. 308;
Surp., C. G. L., secs. 755(2), 892(48).

66.

67.

68.

Florida State Board of Education, School Fanual of Accounts and Re-
ports, p. 2.

Florida State Auditor, Manual for County Judges and Justices of the
Pece, pp. 4-5.

Acts, 1933, ch. 16103, sec. 44; Supp., C. G. L., sec. 5541(7).