New Clerk Orientation Budgeting and Spending Session. December 2, :20-10:00 am Stacy Butterfield, CPA, Clerk Polk County
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1 New Clerk Orientation Budgeting and Spending Session December 2, :20-10:00 am Stacy Butterfield, CPA, Clerk Polk County
2 Clerk Roles Clerk of the Circuit Court County Recorder Clerk, Accountant and Auditor Board of County Commissioners
3 Revenue Sources Clerk of the Circuit Court CCOC Trust Fund 10 Percent Fine Fund $1.90 Trust Fund County Comptroller BCC Appropriation Records Modernization Trust Fund County Recorder Fees Records Modernization Trust Fund
4 County Funded Activities Comptroller Function For Board of County Commissioners (Funded by General Fund of BCC) Fla. Statutes & set the Clerk as Accountant Financial Reporting A/P A/R Payroll Treasury and Investments Grant Accounting External Auditors Fixed Asset Accounting/Annual Inventories
5 County Funded Activities (Cont d) Clerk To The Board Function (Funded by General Fund of BCC) Fla. Statutes & Clerk of Court shall be Clerk and Accountant to the BCC Record and produce BCC minutes Provide Public Access to BCC actions Produce minutes of public hearings and workshops Clerk to Value Adjustment Board Custodian of all BCC executed contracts
6 County Funded Activities (Cont d) County Internal Audit Function (if funded by General Fund of BCC) Powers Case & Brock Case Audit Operations under BCC Assist County Officers with Financials Institute and Evaluate Internal Controls Review Financial Information of Recipients of County Funds
7 Clerk of Court Funded Activities County Recording Function Fla. Statutes authority for Clerks to be the Official Recorder of Public Records Record, archive and index land ownership records and court documents Fla. Statutes sets the fees charged for recording services Subsection 12 - $ st page & $4.00 per additional page Subsection 12(d) Additional S/C $1.00 per page ($.50 per additional page) Subsection 12 (e) Additional S/C of $4.00 per page
8 Clerk of Court Funded Activities (cont d) Subsection 12(d) amount ($1.00/$.50) to go into Public Records Modernization Trust Fund to be used exclusively for equipment and maintenance of equipment, personnel training and technical assistance in modernizing the public records system of the office $1.90 of Subsection 12(e) amount go into Clerk s Public Record Modernization Trust Fund to be used exclusively for funding court-related technology needs of the Clerk.
9 Clerk of Court Funded Activities (cont d) Passport Fees - $25.00 per passport if authorized by US Dept of State as a Passport Acceptance Agent Marriage Licenses - Fla. Statute (23 & 24) Application - $30.00 Solemnizing Matrimony - $30.00 Tax Deeds Fla. Statute 28.24(21) Application - $60.00 Disbursement of Excess Fees - $10.00 Other miscellaneous services and related fees
10 State Funded (Court Related) Fla. Statutes Establishes budget procedure for Florida Clerks to follow for the court-related functions Law requires that proposed budgets from all 67 Clerks be prepared, summarized and submitted to the Clerk of Court Operations Corporation
11 State Funded (Court Related) (cont d) Court Related functions are divided into 10 divisions Circuit Criminal (Felony) County Criminal(Misdemeanor) Circuit Civil County Civil Probate Criminal Traffic Civil Traffic Juvenile Dependency Juvenile Delinquency Family
12 State Funded (Court Related) (cont d) On or before June 1 st of each year the Clerk submits a proposed budget in the manner and form prescribed by the Corporation Only functions listed in s (3)(a), F.S. may be funded from fines, fees, service charges, costs, and fines retained by the Clerk If a Clerk estimates that do not have sufficient local dollars to fund their budget request the Clerk must report the deficit to the Corporation
13 State Funded (Court Related) (cont d) The Corporation reviews budget requests from the 67 Clerks. The Corporation shall apply workload measures appropriate for determining the individual level of review required to fund the Clerk s budget The Corporation shall prepare a cost comparison of similarly situated Clerks The Corporation shall conduct an annual base budget review and an annual budget exercise examining the total budget of each Clerk
14 The Corporation shall provide a detailed explanation for increases in anticipated expenditures in any Clerk budget by more than 3% The Corporation shall identify and report the budget of any Clerk which exceeds the average budget of similarly situated Clerks by more than 10% The Corporation provides a budget request on behalf of Clerks to the Legislative Budget Commission by August 1 st of each year The Legislative Budget Commission shall consider the budget request from the Corporation by October 1st
15 The budgets cover the period of October 1 thru September 30 th The Corporation shall notify the Clerks of the Approved Budget amounts and seek release of funding from the Clerks Trust Fund for those Clerks not having sufficient local revenues to fund their approved budget The Corporation, with information received from Clerks, tracks revenue availability for funding Clerks approved budgets during the year. The Corporation develops methods to resolve shortfalls in revenues when necessary.
16 State Funded (Court Related) (cont d) Clerks that have excess revenues from the previous month beyond 1/12 th of their annual budget are required to send such excess to the State s Clerks Trust Fund. (Depository Clerks) The Trust Fund provides dollars monthly to Clerks projected to have less revenues monthly than needed to fund their approved budget. (Funded Clerks)
17 Excess Funds By January 25 th of each year Clerks with any court related excess dollars from the previous county fiscal year are required to submit those dollars to the State. At September 30 th of each year, the Clerk shall turn over to their BCC, any excess fees from unspent BCC funds for the Comptroller, Clerk to the Board and Internal Audit functions; and any excess fees from non-court related revenue.
Respectfully, Ken Burke, CPA Pinellas County Clerk of the Circuit Court & Comptroller Chair, Florida Clerks of Court Operations Corporation
January 11, 2018 Section 28.35 (2)(c), Florida Statutes, charges the Clerk of Court Operations Corporation (CCOC) with recommending adjustments to fines and fees to provide adequate funding of the Clerks
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