Clerk Accounting Structure of the Office Presented by: Stacy Butterfield, CPA Clerk of the Circuit Court for Polk County

Office Structure No wrong structure or answer What works for your office

Financial Functions: Court side Non court (Bocc, official records, marriage/passports, tax deeds) How do you staff for the financial functions? ▫Combined or separate departments for financial functions? (Such as payroll, accounts payable, general ledger)

Questions to consider: Financial software systems ▫Are they the same for payroll, general ledger, accounts payable, etc? Human Resources Department ▫Does the Clerk use Bocc H/R or have their own? Policies ▫Are the policies of the Bocc and the Clerk similar or different (pay, travel, benefits, etc.)? Payroll cycles Physical locations

Other Considerations Combined ▫Consider allocation methodology for charging costs between court vs non court Separate ▫Backup resources

Combined financial function Pros ▫Potential efficiency ▫Cross training Cons ▫Confidentiality/morale ▫Expertise (CCOC budget process, payroll complexities such as unions)

Other factors Competent Staff ▫Minimum requirements for job ▫Educational requirements  Appropriate degrees and certifications ▫Accounting/finance  College degree in field, such as accounting finance and certifications such as CPA, CGFOA ▫Internal Audit  College degrees and certifications such as CPA,CFE, CIA, CISA, CIG, CIGA, CIGI, CFS