New Clerk Orientation Role of the Clerk/Comptroller as County Finance Officer December 3, 2012 1:15...
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Transcript of New Clerk Orientation Role of the Clerk/Comptroller as County Finance Officer December 3, 2012 1:15...
New Clerk OrientationRole of the Clerk/Comptroller as County
Finance OfficerDecember 3, 2012 1:15 -2:30 pm
Hon. Kirk Reams, Jefferson County ClerkHon. Brent Thurmond, CPA, Wakulla County
ClerkHon. Jeff Smith, CPA, Indian River County Clerk
Role of the Clerk
Article VIII, Section 1, subsection (d) specifically says the clerk of the circuit court shall be the ex-officio clerk of the board, auditor, recorder and custodian of all county funds when not otherwise provided for by county charter or special act of LegislatureFlorida Statute 125.17 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
County Government Structure
Citizens/Voters
County Commissioners
Other Constitutional
Officers
County Government Structure
Clerk of CourtComptroller
Tax Collector
Supervisor of Elections
Sheriff
Property Appraiser
County Judge(s)
Citizens/Voters
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
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. 28.12 and 125.17
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;
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
Comply with Statute 218.735 “Prompt Payment Act
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
Comptroller/Finance Functions (cont’d)
Payroll 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
Comptroller/Finance Functions (cont’d)
Enterprise Accounting – all business like activities of the BCCDebt Management Timely payment of all debt obligations Review all debt issuances Custody and accounting of all debt
proceeds Prepare Debt schedules for reporting
purposes
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
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
County Auditor
Set out by Constitution Article VIII Set out by case law Powers Case Brock Case
Design, install and test Internal ControlsPre-audit Public Purpose Legality of Expenditure Properly Budgeted
County Budget Office
Creates BCC County wide BudgetResponsible for monitoring expenditures to insure budget authority is not exceededInterim reporting to BCC of Budget to Actual Results
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.