The Office of the County Comptroller is authorized by the Florida Constitution and was established by a 1972 Special Act of the Florida Legislature. The voters of Orange County reaffirmed the establishment of this office through the adoption of the Orange County Charter in 1986.

The County Comptroller, an elected official answering directly to the citizens of Orange County, examines the use of County resources. This function serves as a check and balance, and results in the greatest accounting integrity and safeguarding of public assets.

The services performed by the County Comptroller can be classified into three broad categories: financial, audit, and records administration. The Comptroller's specific roles include: serving as chief financial officer, county auditor, clerk of the board, recorder, and custodian of county funds and records.