Clerk Accounting Structure of the Office

1. Clerk AccountingStructure of the Office Presented by: Stacy Butterfield, CPA Clerk of the Circuit Court for Polk County

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

4. 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)

5. 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

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

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

8. 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

9. Thank You!