Florida Court Clerks & Comptrollers

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Solomon Edwards
5 years ago
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1 Florida Court Clerks & Comptrollers New Clerk Orientation Role of the Clerk/Comptroller as County Finance Officer December 1, :10-3:00 pm Hon. Jeff Smith, CPA, Indian River County Clerk

2 Role of the Clerk Article VIII, Section 1, subsection (d) specifically says the clerk of the circuit court shall be the exofficio clerk of the board, auditor, recorder and custodian of all county funds when not otherwise provided for by county charter or special act of Legislature Florida Statute specifically gives the Clerk of the Circuit Court for a county the authority to be the Clerk and Accountant for the Board of County Commissioners

3 County Government Structure CITIZENS/VOTERS County Commissioners Other Constitutional Officers

4 Constitutional Officers Citizens/Voters Clerk of Court/Comptroller Sheriff Tax Collector Property Appraiser Supervisor of Elections County Judge(s)

5 Who are the players on the Board of County Commissioners County Commission size of Commission depends on size of County Typical County has 5 Commissioners Divided into Districts County Administrator serves at the pleasure of the Commission Responsible for day to day operations of entire County and its components

6 Who are the players on the Board of County Commissioners Office of Management & Budget Director serves at the pleasure of the County Administrator Staff might include one or more Budget Analysts Office of the Comptroller/Finance- serves at the pleasure of the Clerk of Circuit Court & Comptroller F.S and

7 Comptroller/Finance Functions (cont d) Financial Statement preparation Make all fiscal year end adjustments and accruals for reporting purposes Obtain draft statements from all Constitutional Officers; Combine statements with BCC financial information to produce draft comprehensive financial report for external auditors;

8 Comptroller/Finance Functions (cont d) Accounts Payable all vendor, contractor, debt and regulatory payments for the BCC Insure all vendor invoices, requests for contractor payments etc. are properly approved via department head or designee, purchase order or Commission approved Prior to Payment Board Approved Determination of Valid Public Purpose Legality of Payment: Fiscal Review Comply with Statute Prompt Payment Act

9 Local Government Prompt Payment Act Section , F.S. Allows vendors to charge interest on late payments by local governments Payment due dates 45 days nonconstruction invoices and 20 days on construction invoices Interest based on 30 days after the due date at the rate of 1 percent per month on the unpaid balance What is a proper invoice? Dispute resolution procedures

10 The Pre-Audit Function What does pre-audit mean? Is expenditure legal? Does expenditure serve a public purpose? Is expenditure being properly reported in the financial records? Is documentation adequate?

11 Legality Not in violation of applicable laws. Complies to contractual terms. Complies to grant terms.

12 Public Purpose The expenditure is for the good of the entire community or general public. It is not for the benefit of individuals.

13 Reporting/Documentation The transaction will be charged to the proper account. The transaction is reflected in the appropriate accounting period. Supporting documentation is sufficient that an independent third party could understand without additional information.

14 Pre-audit is also... Travel F.S Elected official expenses Advance payments or prepaids F.S Lump sum payment with inappropriate deliverables, milestones, or payment parameters Construction Invoices

15 Comptroller/Finance Functions (cont d) Accounts Receivable Record all accrued revenue Reconcile collections with accrued revenue from prior year Record all current receipts Grant Accounting Record all Grant Revenue Record all Grant Expenditures Prepare Schedule of Major Grants for Audit

16 Payroll Comptroller/Finance Functions (cont d) Process and issue paychecks for all BCC employees Timely deposit all withholding and payroll taxes to regulatory agencies Timely file all payroll related forms to regulatory agencies Administer County Cafeteria Plan Administer Deferred Compensation Plans

17 Comptroller/Finance Functions (cont d) Enterprise Accounting all business like activities of the BCC Debt Management Timely payment of all debt obligations Review all debt issuances Custody and accounting of all debt proceeds Prepare Debt schedules for reporting purposes

18 Comptroller/Finance Functions (cont d) County Property Capitalize and tag all tangible County property Record capitalized property Conduct annual inventory of County Property County Treasurer Cash management Banking Contracts Investment of County funds pursuant to approved policies Reporting of investment results

19 Comptroller/Finance Functions (cont d) County Treasurer (continued) Article V and Article VIII mandates that the Clerk/Comptroller be the custodian of ALL County Funds This has been a source of litigation between Clerks and BOCC - Brock Case

20 County Auditor Set out by Constitution Article VIII Set out by case law Powers Case Brock Case Design, install and test Internal Controls Pre-audit Public Purpose Legality of Expenditure Properly Budgeted

21 Role: Further Defined by the Court Supreme Court of Florida ALACHUA COUNTY v. A. Curtis POWERS, Clerk of the Circuit Court of Alachua County 1977 The Supreme Court, Adkins, J., held that: 1. Clerk was county auditor, accountant and custodian of all funds of county 2. Preaudits were to be conducted by clerk in his capacity as county auditor Clerk had investment discretion of county funds except for those surplus funds directed by resolution of board to be invested pursuant to their directions

22 Internal Controls in the Accounts Payable Process Competitive procurement process Board approval where appropriate Delegation of purchasing authority within limits Approval outside of the Accounts Payable department Segregation of duties between Board and Clerk staff Segregation of duties within AP department

23 County Budget Office Creates BCC County wide Budget Responsible for monitoring expenditures to insure budget authority is not exceeded Interim reporting to BCC of Budget to Actual Results

24 Clerk of Circuit Court/Comptroller Above all, the Clerk/Comptroller is a Public Trustee Responsible for promoting accountability, transparency and good stewardship of citizen s money.

CHAPTER Senate Bill No. 1204

CHAPTER Senate Bill No. 1204 CHAPTER 2011-34 Senate Bill No. 1204 An act relating to joint legislative organizations; repealing ss. 11.511 and 11.513, F.S., relating to the Office of Program Policy Analysis and Government Accountability;