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Florida Statute 136.08 - Full Text and Legal Analysis Florida Statute 136.08 | Lawyer Caselaw & Research
Fla. Stat. § 136.08 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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.

Cases Citing F.S. 136.08

Fla. Stat. § 136.08 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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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...
0 red0 yellow13 green0 procedural
Cited as authorityMaloy (2019)
phrase: "rule_authority"
Cited as authorityMaloy (2019)
phrase: "rule_authority"
Cited as authorityBrock (2009)
phrase: "rule_authority"
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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 ......
0 red0 yellow2 green0 procedural
Cited as authorityKnight (2017)
phrase: "rule_authority"
Cited as authority(citing case) (2017)
phrase: "rule_authority"
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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...
0 red0 yellow1 green0 procedural
Cited as authorityBrock (2009)
phrase: "rule_authority"
Open case for full Syfertize analysis →
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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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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

This Florida statute resource is curated by Florida Bar member Graham W. Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.