clerk accounting structure of the office

Clerk AccountingStructure of the OfficePresented 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 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

Thank You!