1. New Clerk Academy Tallahassee, Florida

2. OFFICE TRANSITION Role of the Clerk in the Courts Hon. Paula S. ONeil, Ph.D. Pasco County Clerk & Comptroller

3. Document acknowledgement of change in administration. Document transfer of custody of court-related items. Document existence and quantity of tangible personal property. Document financial condition at start of term of new Clerk. Objectives

4. Specific Objectives 1. Determine that cash on hand, cash in bank, investments, and financial paper were properly conveyed. 2. Determine that the predecessor Clerk acknowledged cutoff and transfer of custody for court-related items and other miscellaneous items.

5. Specific Objectives (cont.) 3. Determine that tangible personal property and other items in the care or possession related to being an elected official were properly accounted.

6. Cash on Hand Identify every point of cash intake. List and count all undeposited cash and checks on hand including: Petty cash funds Change funds Undeposited collections Undeposited cash bonds Retain copies of all cash count sheets.

7. Cash in Bank Open new bank accounts and order checks F.S. 219.05(2) Coordinate bank regarding predecessor Clerks statements, stale-dated checks, and interim statement. Transfer reconciled account balances to the successor by bank transfers or checks drawn on the accounts. F.S. 219.05(3) It may be possible to transfer the accounts without opening new accounts.

8. Investments List all outstanding investments showing: Description (CD, Treasury Note, etc.) Maturity Terms Custodian Gain custody of all original documents. Change endorsements upon maturity.

9. Financial Paper Prepare a physical inventory of financial paper: Checks Receipt Books List inclusive document numbers Forms Manual Receipts

10. Physical Inventory Tangible Personal Property Evidence Office Supplies

11. Computer Access Verify that computer security access is terminated for the previous Clerk of Circuit Court and any other staff members who no longer need access.

12. Miscellaneous Balances of documentary stamp meters and loose stamps. Budget requisitions. Credit Cards. Performance Bonds. Jury and Witness advances and payrolls paid to date.

13. Related Items Pending Surety Bonds Estreated Surety Bonds Outstanding Last case numbers filed by case type Last clerk number in Official Records Tax Deed Surplus balances Registry of Court balances

14. Transition Audit Report & Coordination Pasco County Clerk & Comptroller Evidence Audit Hernando County Clerks Office Tangible personal property Audit Lake County Clerks Office Cash Fund Audit Pinellas County Clerks Office Pasco Countys Audit

15. More than 125,000 court cases in 2008 More than 20,000 cases with evidence Selection Process ACL Random Number Sampler Random samples from Criminal Cases Civil Cases Evidence

16. Sensitive Items Dade City Evidence 178 cases / 278 items New Port Richey Evidence 174 cases / 317 items Sensitive Evidence

17. Evidence Non-Sensitive Items Dade City Evidence 3% of remaining 6,481 cases = 104 cases New Port Richey Evidence 1.5% of remaining 14,572 cases = 219 cases Non-Sensitive Evidence

18. Fixed Assets Board of County Commissioners is owner of all fixed assets 100% fixed asset inventory conducted annually Fixed Assets

19. Verified physical existence 837 items (computers, vehicles, desks, etc.) Note: 66 items identified as modular furniture or improvements were not physically verified Fixed Assets (cont.)

20. Financial Aspects As of midnight on January 5, 2009: Performance Bond Total - $ 1,295,646,778.90 Cash and Investments (Clerk) - $ 16,974,942.13 Cash and Investments (BCC) - $708,332,492.94 Tangible Personal Property Book Value - $4,628,124.35 Trust Account Balances - $4,699,541.69 Financial Aspects

21. As of midnight on January 5, 2009, final numbers were determined for the following: Purchase Order Numbers Clerk BCC Public Record Numbers Dade City New Port Richey Court Case Numbers by Case Type Accounts Payable Check Numbers Payroll Check Numbers Financial Aspects (cont.)

22. Opportunities for Improvement Change Fund Procedure Fixed Assets Procedure Evidence Handling Procedure Opportunities for Improvement

23. Conclusion Except as noted in our report: Controls over custody of court evidence were adequate; Tangible personal property (fixed assets) was adequately controlled; Cash investments and financial papers were properly accounted; Cut-off and transfer of court cases, official records, checks, receipts and other miscellaneous items were effectively handled. Conclusion of Audit

24. Key Points to Take Away The Office Transition Audit is critical to you as the new Clerk, regardless of whether or not you worked in the office before your election. You are being trusted with a lot of responsibility and you need to have confidence in the condition of the Office you are taking.

25. References Pasco County. (2009, May 21). Audit of 2009 Clerk of Circuit Court & County Comptroller Transition. Retrieved on November 29, 2012 from http://www.pascoclerk.com/IAreports/FY09/Final-Report- Clerk-Transition-052109.pdf

26. Notes