Financial Reporting

Responsibilities include:

  • Preparing the Martin County, Florida Comprehensive Annual Financial Report, the Annual Local Government Financial Report to the Auditor General, State and Federal Single Audits, and other financial reports. This section coordinates the Annual County Audit and other external audits.
  • Also responsible for implementing statements issued by the Governmental Accounting Standards Board (GASB) and ensuring compliance with generally accepted accounting principles (GAAP) for governmental entities, as well as monitoring the accounting of grants.

Public Records Requests

Requests for financial records in the custody of the Martin County Clerk of the Circuit Court and Comptroller may be obtained as follows:

  • By Mail:
    Clerk of the Circuit Court and Comptroller
    Attn: Public Records Liaison
    P.O. Box 9016
    Stuart, FL 34995
  • By Email:
    Email Record Request
  • In Person:
    Clerk of the Circuit Court and Comptroller
    1st Floor of the Courthouse Constitutional Office
    100 SE Ocean Boulevard
    Stuart, FL 34995
  • Phone: 772-288-5576

Pursuant to Chapter 119, Florida Statutes, you do not have to provide your name or explain why you are making a request for public records.  You are also not required to submit a request for public records in writing.  However, for records that are not readily available and require more extensive searches, it may help facilitate your request if you choose to provide a method for us to communicate with you to ensure you receive the exact records you seek promptly and with little or no cost to you.  To help us provide you the best response to your request, please carefully consider the scope and volume of information that will be useful to you.  Very broad requests can take longer to fulfill and may become costly to produce.

Estimate of Costs

As a constitutional and statutory records custodian, the Martin County Clerk & Comptroller’s policy is to waive the first two hours of administrative time to search, review and redact exempt or confidential information, and release public records.  Requestor will be notified before fees for extensive use of staff time beyond two hours is required to produce the records.  The current hourly rate for extensive time is $17.80, plus cost of benefits, for requests that do not require specialized technology services or legal review.  Current cost information can be found in sec. 119.07, Fla. Stat.

Whenever possible, electronic transmission of records will be utilized to reduce costs to the requestor.  When printed copies are necessary, the Clerk & Comptroller follows the fee schedule outlined in sec. 119.07, Fla. Stat.  However, the Clerk & Comptroller waives copy costs of less than $5.00.  Once that amount is exceeded, the full cost of copying and materials, such as CDs or flash drives, will be charged to the requestor.

For information about Florida's Public Records Laws, including information that may be exempt or confidential from disclosure, please see Florida's Government in the Sunshine Manual.

Court Records

Important - Please Note: If you are seeking court records, requests for court records in the custody of the Clerk of the Circuit Court are governed by rules established by the Supreme Court of Florida or Florida Statutes that are specific to those types of records.

Please contact the Clerk's Office at 772-288-5576 or visit the Courthouse Constitutional Office at 100 SE Ocean Boulevard, Stuart, FL 34994 to obtain accessible court records. Many electronic court records are now available online. Printed copies of available court records are provided upon request at the statutory cost of $1 per page, plus additional costs for certified copies.