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FIDUCIARY FUNDS 
Clerk of the Circuit Court: 
Agency Fund: 
To account for the collection and disbursement of deposits which are required to be filed with the court pending the 
outcome of civil suits; to account for the collection and disbursement of deposits received by the Clerk from the State 
and County governments for payment of citizen services; and to account for the collection and disbursement of cash 
bonds, overpayments and miscellaneous items.  
Sheriff: 
Agency Fund: 
To account for the collection and disbursement of monies posted by individuals upon arrest and held by the Sheriff 
until final disposition by the court; to account for the collection and disbursement of monies forfeited by court order, 
that are designated to be used by the Sheriff for purposes other than meeting normal operating needs; to account for 
the collection and disbursement of monies deposited by insurance companies and attorneys awaiting civil execution, 
andmonies obtained from Sheriff’s sale of abandoned and confiscated property, various court levies, writs of execution 
and miscellaneous receipts; to  account for monies received from auction of unclaimed property held by the Sheriff; 
and to account for bond and purge monies and monies held on behalf of the inmates. 
Tax Collector: 
Agency Fund: 
To account for the collection and disbursement of ad valorem taxes, tangible personal property taxes and occupational 
licenses, as agent for other governments; and to account for the collection and disbursement of automobile 
registration, sales tax, boat licenses, hunting and fishing licenses and property appraiser fees, as agent for other 
governments.