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New Clerk Academy
Tallahassee, Florida
OFFICE TRANSITION
Role of the Clerk in the Courts
Hon. Paula S. O’Neil, Ph.D.Pasco County Clerk & Comptroller
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
Specific Objectives1. 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.
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.
Cash on Hand
Identify every point of cash intake.List and count all undeposited cash and checks on hand including:
Petty cash fundsChange fundsUndeposited collectionsUndeposited cash bonds
Retain copies of all cash count sheets.
Cash in Bank
Open new bank accounts and order checks F.S. 219.05(2)Coordinate bank regarding predecessor Clerk’s 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.
Investments
List all outstanding investments showing:
Description (CD, Treasury Note, etc.)MaturityTermsCustodian
Gain custody of all original documents.Change endorsements upon maturity.
Financial Paper
Prepare a physical inventory of financial paper:
ChecksReceipt Books
List inclusive document numbersFormsManual Receipts
Physical Inventory
Tangible Personal PropertyEvidenceOffice Supplies
Computer AccessVerify that computer security access is terminated for the previous Clerk of Circuit Court and any other staff members who no longer need access.
MiscellaneousBalances of documentary stamp meters and loose stamps.Budget requisitions.Credit Cards.Performance Bonds.Jury and Witness advances and payrolls paid to date.
Related ItemsPending Surety BondsEstreated Surety Bonds OutstandingLast case numbers filed by case typeLast clerk number in Official RecordsTax Deed Surplus balancesRegistry of Court balances
Transition Audit Report & CoordinationPasco County Clerk & Comptroller
Evidence Audit Hernando County Clerk’s Office
Tangible personal property Audit Lake County Clerk’s Office
Cash Fund AuditPinellas County Clerk’s Office
Pasco County’s Audit
More than 125,000 court cases in 2008More than 20,000 cases with evidence Selection Process
ACL Random Number Sampler
Random samples from Criminal CasesCivil Cases
Evidence
Sensitive ItemsDade City Evidence
178 cases / 278 items
New Port Richey Evidence
174 cases / 317 items
Sensitive Evidence
Non-Sensitive ItemsDade City Evidence
3% of remaining 6,481 cases = 104 cases
New Port Richey Evidence1.5% of remaining 14,572 cases = 219 cases
Non-Sensitive Evidence
Board of County Commissioners is owner of all fixed assets
100% fixed asset inventory conducted annually
Fixed Assets
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.)
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
As of midnight on January 5, 2009, final numbers were determined for the following:
Purchase Order NumbersClerkBCC
Public Record NumbersDade CityNew Port Richey
Court Case Numbers by Case TypeAccounts Payable Check NumbersPayroll Check Numbers
Financial Aspects (cont.)
Opportunities for Improvement
Change Fund ProcedureFixed Assets ProcedureEvidence Handling Procedure
Opportunities for Improvement
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
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.
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
Notes
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