new clerk academy tallahassee, florida. office transition role of the clerk in the courts hon. paula...

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