Clerk Clerk - Start

Added : 2015-11-08 Views :42K

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Clerk AccountingStructure of the Office

Presented by: Stacy Butterfield, CPAClerk of the Circuit Court for Polk County



Office Structure

No wrong structure or answer What works for your office


Financial Functions:

Court sideNon 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 systemsAre they the same for payroll, general ledger, accounts payable, etc?Human Resources DepartmentDoes the Clerk use Bocc H/R or have their own?PoliciesAre the policies of the Bocc and the Clerk similar or different (pay, travel, benefits, etc.)?Payroll cyclesPhysical locations


Other Considerations

CombinedConsider allocation methodology for charging costs between court vs non courtSeparateBackup resources


Combined financial function

ProsPotential efficiencyCross trainingConsConfidentiality/moraleExpertise (CCOC budget process, payroll complexities such as unions)


Other factors

Competent StaffMinimum requirements for jobEducational requirementsAppropriate degrees and certificationsAccounting/financeCollege degree in field, such as accounting finance and certifications such as CPA, CGFOAInternal AuditCollege degrees and certifications such as CPA,CFE, CIA, CISA, CIG, CIGA, CIGI, CFS


Thank You!

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