Clerk Accounting Structure of the Office Presented by: Stacy Butterfield, CPA Clerk of the Circuit Court for Polk County
Mar 23, 2016
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!