Florida Statute 136.08 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS

Chapter 136
COUNTY DEPOSITORIES

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136.08 Accounts subject to examination by authorized persons.—The accounts of each and every board and the county accounts of each and every depository, mentioned or provided for in this chapter, shall at all times be subject to the inspection and examination by the county auditor and by the Auditor General.

History.—s. 9, ch. 6932, 1915; RGS 1566; CGL 2411; s. 8, ch. 69-82; ss. 12, 35, ch. 69-106; s. 3, ch. 79-309; s. 7, ch. 81-285.

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Amendments to 136.08

Annotations, Discussions, Cases:

Cases Citing Statute 136.08

Total Results: 5 | Sort by: Relevance | Newest First

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

Cited 47 times | Published | Supreme Court of Florida

...Flowers, 154 So.2d 859 (Fla.1st DCA 1963). Although an appropriation of county funds may serve a county purpose, there must be some type of pre-audit review of the disbursement in order to be sure that the funds will not be used for an unlawful purpose. Section 136.08, Florida Statutes (1975), provides that the accounts of the board of county commissioners and the account of any bank acting as a depository shall be subject to the inspection and examination of the "county auditor, the auditor general...

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Travelers Prop. Cas. Co. of Am. v. Amerisure Ins., 161 F. Supp. 3d 1133 (N.D. Fla. 2015).

Published | District Court, N.D. Florida | 2015 WL 5769247, 2015 U.S. Dist. LEXIS 132817

Appleman on Insurance Law & Practice Archive § 136.8 (Lexis database updated 2013). The record establishes

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Brock v. Bd. of Cnty. Commissioners, 21 So. 3d 844 (Fla. 2d DCA 2009).

Published | Florida 2nd District Court of Appeal | 2009 WL 3012705

...Section 28.12, Florida Statutes (2007), provides that the “clerk of the circuit court shall be clerk and accountant of the board of county commissioners,” and that the Clerk “shall keep the minutes and accounts and perform such other duties as *847 provided by law.” Section 136.08, Florida Statutes (2007), provides that the “accounts of each and every board and the county accounts of each and every depository ......

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W & F Ltd.v. Dunkle, 444 So. 2d 554 (Fla. Dist. Ct. App. 1984).

Published | District Court of Appeal of Florida | 1984 Fla. App. LEXIS 11481

...Flowers, 154 So.2d 859 (Fla. 1st DCA 1963). Although an appropriation of county funds may serve a county purpose, there must be some type of pre-audit review of the disbursement in order to be sure that the funds will not be used for an unlawful purpose. Section 136.08, Florida Statutes (1975), provides that the accounts of the board of county commissioners and the account of any bank acting as a depository shall be subject to the inspection and examination of the “county auditor, the auditor gener...

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Ago (Fla. Att'y Gen. 2003).

Published | Florida Attorney General Reports

1948);Rawls v. State, 122 So. 222 (Fla. 1929). 23 Section 136.08, Fla. Stat. 24 Cf., Ops. Att'y Gen. Fla. 72-272

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