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CAROLYNTIMMANNClerkoftheCircuitCourt&Comptroller
ClerkoftheCircuitCourt&ComptrollerClerkOperationsCashHandling
AuditNumber:2019‐A‐0006Issued:January3,2020
HankK.Nagel,CIA,CFE,CIGIInternalAuditor
MartinClerk.com
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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Summary
WhatWeDidWeperformedacash1handlingreviewofvariousMartinCountyClerk&Comptroller(“Clerk”)departments. Ourreviewfocusedonpublicfacingdepartmentsthathavebeenissuedchangedrawer/pettycashfunds. The Clerk has a divided reporting structurewherein somefunctional units report to the Chief Deputy of Court Management(“Court Management”) while others report to the Chief Deputy ofOperations (“Clerk Operations”). Because of the dual reportingstructure we issued separate audit reports outlining, whereapplicable, our observations and recommendations. The followingreportshavebeenissued:
CourtManagement 2019‐A‐0005
ClerkOperations 2019‐A‐0006
ThefollowinginformationrelatestoClerkOperations:
WhatWeFoundGenerally, Clerk Operations’ existing system of internal controlreducestheriskassociatedwithcashmisappropriation.Overall,thecontrolenvironmentiseffectiveandoperatingasdesigned;however,weidentifiedthefollowingareasforimprovement:
HobeSoundsecuritycontrolsneedstrengthening.
EntryintotheClerk’ssecureworkenvironment ”TaxCollector
andPropertyAppraiserstaffs . This presents two security concerns: (1) Tax
CollectorandPropertyAppraiserstaffs ;and,(2)PropertyAppraiserstaff
.
CurrentClerkCashHandlingPoliciesandProceduresmanualrequiresupdating.TheClerkCashHandlingPoliciesandProceduresmanual(“Manual”),February 2009 Revision, does not reflect current refund statutorylanguage.Specifically,§28.244Fla.Stat.states;“…Iftheamountofthe
1Forourpurposes“cash”includescurrency,coins,checksandcreditcards.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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overpaymentis$10orless,theclerk…isnotrequiredtorefundtheamount of the overpayment unless the person who made theoverpaymentmakesawritten request.” Incontrast, the “Overagesand Shortages” section of the Clerk’s Manual states; “… Checkoverages for $5.00 or less will be retained by the Clerk unlessrequestedinwritingbythepayor.”Furthermore,theManualcontainslanguagerequiringittoundergoanannual review; however, it doesnot appear to have been reviewedsinceFebruary2009.Clerk Operations departments neglected to implement adepartment‐levelcashhandlingproceduremanual.ClerkOperationsdepartmentshavenotimplementedadepartment‐levelcashhandlingproceduremanual.DeputyClerks,withcashhandlingresponsibilities(“cashiers”),shouldberequiredtoacknowledgethattheyarefamiliarwithestablishedcashhandlingpoliciesandprocedures.ClerkOperationsdepartmentsdidnotprovidecashierswithacopyoftheClerk’sManual.Moreover,wewereinformedbytheClerk’shumanresourcedepartmentthatthedocumentisnotprovidedtonewhiresduringtheon‐boardingprocess.Cashiersareheldresponsibleforthedailybalancingoftheirchangedrawers through mechanisms such as performance appraisals anddisciplinary actions. Therefore, Clerk senior management shouldensurecashiersreceiveacopyofthepolicyforwhichtheywillbeheldaccountable.
Cashiertrainingcouldbeimproved.
Cashhandling training isperformedseparatelybyeachdepartmentwithout coordination by seniormanagement. Although the Clerk’sdecentralized training is adequate, staff competencies could beimprovedbydevelopingauniformcashhandlingtrainingdocument.This“goodguidance”documentwouldserveas(1)atrainingtoolfornewclerks;and,(2)aremedialtoolforexistingclerks.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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WhatWeRecommendWemade11 recommendations that if implementedwill strengthenthe Clerk’s cash handling system of internal control by: enhancingsecurity controls in theHobeSoundbranch;updating itsManual toreflect current statutory language and operating practices;implementing department‐level cash handling proceduresmanuals;ensuring that cashiers are aware of the Clerk/Department cashhandlingmanuals;and,increasingstaffcompetenciesbydevelopinga“good guidance” document that can be used as a training tool fornew/existingstaff.OnDecember11,2019,ClerkOperationssubmitteditsresponsetotheAudit Report wherein, it agreed with our recommendations.Management’sentireresponsehasbeenincludedasAttachmentAtothisreport.
MartinCountyClerk&ComptrollerTheFloridaConstitutionestablishedtheclerkofthecircuitcourtasthelocalconstitutionalofficerwhoservesasthepublictrusteeforthecounty. In addition to serving as the clerk to the courts, the clerkprovides a county level system of checks and balances throughservices as the county comptroller, clerk to the board of countycommissioners, guardian of public and official records, clerk to thevalueadjustmentboardandinternalauditorofcountyfunds.InternalauditactivityisestablishedasaresponsibilityoftheclerkofthecircuitcourtbyFloridaConstitutionArticleVIII,§1,cl.(d)asthe“ex officio clerk of the board of county commissioners, auditor,recorderandcustodianofallcountyfunds.”Theinternalauditactivityis administered on the government operations of theCountyClerk,and its functionaldivisions,andtheMartinCountyBoardofCountyCommissioners,anditsfunctionaldivisions,asspecifiedintheStateConstitution, State Statutes and decisions and opinions of the StateJudiciary.
BackgroundTheClerk’sofficeprovidesanarrayofpublicservicesincluding,butnot limited to, collecting cash related to criminal cases, civil cases,domestic cases, appeals, official records and traffic violations. TheClerk has a divided reporting structure wherein certain functionalunits report to Court Management while others report to ClerkOperations.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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According to records maintained by the Clerk’s Financial Servicesdepartment, cash has been provided to the following departmentsreportingtoCourtManagementandClerkOperations,respectively:
CourtManagement ClerkOperations
Civil CommissionRecordsCompliance FinancialServicesCriminal HobeSound(branch)DomesticRelations Indiantown(branch)Juvenile OfficialRecordsProbate Traffic
Fromtime‐to‐timetheAppealsdepartmentcollectsmonies;however,itdoesnothaveachangedrawer.Therefore,itsoperatingpracticesdidnotfallwithinthescopeofouraudit.Furthermore, theFinancedepartmenthas two funds: (1)a petty cash drawer; and (2) a “bank” tomake change forClerkOperationsdepartmentsandCourtManagementdepartments,whenneeded. Althoughwedidnot reviewFinance’scashhandlingprocesses,wedidverify that themonieswereproperlymaintainedandinpossessionofthedesignatedcustodian.
ClerkOperationsObservationsandRecommendations
Observation(1)HobeSoundsecuritycontrolsneedstrengthening.CriteriaInternational Standards for the Professional Practice of InternalAuditing,PerformanceStandard2130‐Control.PerformanceStandard2130,titledControl,requirestheinternalauditactivitytoevaluatetheadequacyandeffectivenessofcontrolwithinthe organization’s governance, operations and information systemsregardingthe:(a)achievementofstrategicobjectives;(b)reliabilityand integrity of financial and operational information; (c)effectiveness and efficiency of operations and programs; (d)safeguardingofassets(emphasisadded);and,(d)compliancewithlaws,regulations,policies,procedures,andcontracts.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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InternalAuditReviewInternalcontrolisaprocesseffectedbymanagementthatprovidesareasonableassurancethattheobjectivesofanentitywillbeachieved.Objectivesandrelatedriskscanbeclassifiedintooneormoreofthefollowing three categories: (1) Operations; (2) Reporting; or (3)Compliance. Operations objectives include financial performance,productivity, quality, innovation, customer satisfaction andsafeguardingofassets.HobeSoundBranchThe Clerk’s branch in Hobe Sound is located in a public shoppingcenter.TheshoppingcenterincludesofficesfortheMartinCountyTaxCollector(“TaxCollector”)andtheMartinCountyPropertyAppraiser(“PropertyAppraiser”). The threeofficesarealignedwithseparatepublic entrances
” The Clerk’s office is located between the Tax Collector andPropertyAppraiserandissubdividedintoapubliclobbyandasecureworkenvironment.Thepublic lobbyhas threedoors.2 Thedooron the rightprovidesaccess to the PropertyAppraiser and the door on the left providesaccess to the Tax Collector. These doors are locked during non‐business hours. Unlocking these doors requires satisfying
Duringbusinesshoursthesedoorsare
closed, but unlocked, thus allowing the public access to any of theoffices without going outside. The third door allows authorizedpersonneltoenterthesecureworkenvironment.Entryintothesecureworkenvironment
” stafffromtheTaxCollectorandPropertyAppraiser
”Therefore,TaxCollectorandPropertyAppraiserstaff
Furthermore,
3
2Notincludingtheentry/exitdoor.3
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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.Finally, PropertyAppraiserstaff
.Moreover,itisunclearif the Property Appraiser
Therefore, opportunities exist to improve the security controls forpersonnelandcash(safeguardingofassets)intheHobeSoundbranch.Recommendations1. The
Clerkstaff.
2. Clerk’ssecureworkenvironment
OnlyClerkstaffshould
3. Securitycontrolsshouldbeimplementedtorestrict
ResponseClerkOperationsagreeswithourrecommendation“
”Managementfurtherstated,
y
”InternalAuditResponseWeagree.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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Observation(2)TheMartinCountyClerk&ComptrollerCashHandlingPoliciesandProceduresManualshouldbereviewedtoensureitreflectscurrentoperatingpractices.CriteriaMartin County Clerk & Comptroller Cash Handling Policies andProcedures(February2009Revision)manual:
AnnualReview: An annual reviewof theClerk’s cashhandlingpolicies,procedures, functionsandprocesseswillbeperformedandrecommendationswillbemadetotheClerkasneeded.
United States Government Accountability Office, Standards forInternal Control in the Federal Government (September 2014Revision),statesinpart:
12.04Managementperiodicallyreviewspolicies,procedures,andrelated activities for continued relevance and effectiveness inachieving the entity’s objectives or addressing related risks. Ifthereisasignificantchangeinanentity’sprocess,managementreviews this process in a timely manner after the change todeterminethatcontrolactivitiesaredesignedandimplementedproperly.
InternalAuditReviewSoundinternalcontrolpracticesincludehavingwritten,accurateandupdated policies and procedures. Policies should be designed topromotetheconductofauthorizedactivitiesinaneffective,efficientand economical manner, while providing a satisfactory level ofassurance that resources are adequately safeguarded. Proceduresare themethods applied to carry out the activities prescribed in apolicy. Policies and procedures should be periodically reviewed,improvedandupdatedasoperatingpracticeschange.TheClerk’sManualwaslastrevisedinFebruary2009,anddoesnotreflect current statutory language addressing refunds. Specifically,§28.244Fla.Stat.states“…Iftheamountoftheoverpaymentis$10orless, the clerk… is not required to refund the amount of theoverpaymentunlessthepersonwhomadetheoverpaymentmakesawrittenrequest.Incontrast,inthe“OveragesandShortages”sectionoftheClerk’scurrentpolicyitstates“…Clerkoveragesfor$5.00orlesswillberetainedbytheClerkunlessrequestedinwritingbythepayor.”
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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Recommendations4. Review the Cash Handling Policies and Procedures manual
(February 2009Revision) to ensure it reflects current operatingpracticesand,whereapplicable, conform togoverning statutorylanguage.
5. The Cash Handling Policies and Procedures manual should be
periodically reviewed to ensure it reflects current operatingproceduresandconformstogoverningstatutorylanguage.
6. The updated Cash Handling Policies and Procedures manualshouldbecommunicatedtoallemployeeswhohavecashhandlingresponsibility.
ResponseClerkOperations agreeswith our recommendations acknowledging“that the CashHandling Policies and ProceduresManual should bereviewed and updated to reflect current statutory language andoperatingpractices,andsaidrevisionsshouldbecommunicatedtoallemployeeswhohavecashhandlingresponsibilities.”Observation(3)ClerkOperationsdepartmentsdonothaveadepartment‐levelcashhandlingproceduremanual.CriteriaMartin County Clerk & Comptroller Cash Handling Policies andProceduresManual(February2009Revision)—GeneralGuidelines—states: “Each department shall maintain a fully documentedproceduresmanualofitscashhandlingpoliciesandprocedures.”InternalAuditReviewTheOfficialRecordsdepartment,whichreportstoClerkOperations,did not implement a department‐level cash handling proceduremanual.Establishingproceduresisacontrolactivityenactedbymanagementto assist it in achieving organizational goals and objectives.Procedures are methods employed to carry out activities inconformitywithprescribedpolicies. Procedureshavethe followingcharacteristics:
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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Clearly stated in writing in systematically organizedhandbooks, manuals, or other publications and should beproperlyapproved.
Communicatedtoallofficialsandappropriateemployees. Writteninconformitytoapplicablelawsandregulations. Designedtopromotetheconductofauthorizedactivitiesinan
effective,efficientandeconomicalmanner. Periodicallyreviewedandrevisedwhencircumstanceschange. Coordinated so that one employee’s work is checked by
anotherwhoisindependentlypreformingseparateduties. Fornon‐mechanicaloperations,notsodetailedastostiflethe
useofjudgement. Notoverlapping,conflictingorduplicative. Periodicallyreviewedandimprovedasnecessary.
Recommendations7. TheOfficialRecordsdepartment shouldestablish adocumented
cashhandlingproceduremanual.
8. The Commission Records department should establish adocumentedcashhandlingproceduremanual.
ClerkOperationsshouldevaluatethemeritsofestablishingasinglecash handling procedure manual for the Official Records andCommissionRecordsdepartments.
ResponseClerkOperations agreeswith our recommendations acknowledgingthat “the Official Records Division should implement written(documented) department‐level cash handling procedure manual.”Moreover, “management will provide the written procedure to allOfficial Records and Commission Records staff with cash handlingresponsibilities.”Observation(4)ClerkOperationsshouldensurecashiersacknowledgereceivingthecashhandlingpoliciesandproceduresforwhichtheyareheldresponsible.CriteriaStandardsforInternalControlintheFederalGovernment(September2014Revision)Principal12–ImplementControlActivities.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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InternalAuditReviewIn the section titled “Documentation of Responsibilities throughPolicies,”theUnitesStatesGovernmentAccountabilityOfficeprovidesgood guidance relating to policies and procedures. Specifically, itstates:
12.02Managementdocumentsinpoliciestheinternalcontrolresponsibilitiesoftheorganization.12.03 Management documents in policies for each unit itsresponsibility for an operational process’s objectives andrelatedrisk,andcontrolactivitydesign, implementation,andoperating effectiveness. Each unit, with guidance frommanagement, determines the policies necessary tooperate theprocessbasedon theobjectivesand relatedrisks for the operational process [emphasis added]. Eachunitalsodocumentspoliciesintheappropriatelevelofdetailto allow management to effectively monitor the controlactivity.12.04 Those in key roles for the unit may further definepoliciesthroughday‐to‐dayprocedures,dependingontherateofchangeintheoperatingenvironmentandcomplexityoftheoperational process. Procedures may include the timing ofwhen a control activity occurs and any follow‐up correctiveactionstobeperformedbycompetentpersonnelifdeficienciesareidentified.Managementcommunicatestopersonnelthepoliciesandproceduressothatpersonnelcanimplementthe control activities for their assigned responsibilities[emphasisadded].
Baseduponmanagementinterviewsandareviewoftheresponsestothecashhandlingquestionnaire,weidentifiedthatnoneoftheClerkOperationsdepartmentsprovidedcashierswithacopyoftheClerk’sManual.Moreover,wewereinformedbytheClerk’shumanresourcedepartmentthattheManualisnotprovidedtonewhiresduringtheon‐boardingprocess.Recommendations9. CashiersshouldbeprovidedwiththeClerk’sCashHandlingPolicies
&Proceduresmanualduringtheon‐boardingprocess.
10. ClerkOperations should ensure cashiers acknowledge receivingthe Clerk’s Manual, and the applicable department‐level, cash
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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handlingpolicy/proceduremanuals. Supportingdocumentationshouldbemaintained.
ResponseClerkOperations agreeswith our recommendations acknowledging“thatcashiersshouldbeprovidedandacknowledgereceiptoftheCashHandlingPoliciesandProceduresManual.”Observation(5)Cashiertrainingcouldbeimproved.CriteriaStandardsforInternalControlintheFederalGovernment(September2014 Revision) Principal 4 – Demonstrate Commitment toCompetence.InternalAuditReviewThesections titled “ExpectationsofCompetence”and “Recruitment,Development and Retention of Individuals” provide good guidanceaddressingthecompetencyandtrainingelementswithinanentity’scontrolenvironment.Specifically,the“ExpectationsofCompetence”section,inpart,states:
4.02Managementestablishesexpectationsofcompetenceforkeyroles,andotherrolesatmanagement’sdiscretion,tohelpthe entity achieve its objectives. Competence is thequalificationtocarryoutassignedresponsibilities.4.03 Management considers standards of conduct, assignedresponsibility, and delegated authority when establishingexpectations. Management establishes competencies for keyroles.4.04 Personnel need to possess and maintain a level ofcompetence that allows them to accomplish their assignedresponsibilities, as well as understand the importance ofeffectiveinternalcontrol.
Furthermore, the “Recruitment, Development, and Retention ofIndividuals”section,inpart,states:
4.05 Management recruits, develops, and retains competentpersonnel to achieve the entity’s objectives. Managementconsiders[amongotheritems]thefollowing:
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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Train – Enable individuals to develop competenciesappropriate for key roles, reinforce standards ofconduct,andtailortrainingbasedonneedsoftherole.
The Clerk’s cash handling training is performed separately by eachdepartmentwithoutcoordinationbyseniormanagement. Althoughthe Clerk’s decentralized training is adequate, staff competenciescould be increased by developing a uniform cash handling trainingdocument. This document should be the result of a collaborationbetweendepartmentmanagersthatincorporatesthe“bestpractices”fromeachdepartment into a singleuniformdocument. This “goodguidance”documentwouldserveadualpurpose:
Auniformtrainingtoolforallnewclerks Aremedialtoolforexistingclerks
Itemstoconsiderinclude:howtomakechange;howtocountmoneybacktocustomers;and,howtobalanceyourcashdrawer.Recommendation11. Enhancestaffcompetenciesbydevelopingauniformcashhandling
training document consisting of the “best practices” fromindividualClerkdepartments.
ResponseClerk Operations agrees with our recommendation acknowledging“thatcashiertrainingcouldbeimproved.”
InternalAuditCommentEachdepartmentmanagerwasrequestedtocompleteacashhandlingquestionnaire.Theresponseswerediscussed/verifiedwhenwemetindividually with each manager. Generally, the departments haveimplemented adequate internal controls to reduce the risk of cashmisappropriation.The following information was obtained from the departmentquestionnairesandisitnotanobservation/finding;however,itmayprovideClerkOperationswithadditionaloperationalinsight:DiscretionaryFundsOnlytheOfficialRecordsdepartment
The
MartinCountyClerkoftheCircuitCourt&Comptroller
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.Onlymanagers .
CashBalancingFormClerkOperationsdepartmentsdonotrequirecashiersto“sign”theirdailycashbalancingform. ThisappearstobeinviolationofClerk’sManual,whereasitstates“collectionsforeachindividualcashdrawermustbereconcileddaily,documented,signedoffbytheresponsiblecashier[emphasisadded]anddepositeddaily.”However,theManualisunclearbecauseitdoesnotmakeadistinctionbetweenasignatureandanelectronicsignature.Becausethedepartmentsuseanelectronicbalancingform,whichispopulatedwith the responsible cashier’snameprior to submission,wedecidednottomakethisafindingwithintheauditreport.
AuditObjectivesandScopeTo assess if Clerk Operations departments have adequate internalcontrolstomitigateriskassociatedwithcashmisappropriation.Wereviewed current cash handling practices for compliance withestablishedpolicies,proceduresandavailablegoodguidance.WedidnotreviewthecashhandlingpracticesofeithertheAppealsorFinancedepartments.Occasionally,theAppealsdepartmentreceivesmoneyfromlawfirmswhentheyappealacourtdecision. Ontheseoccasionspaymentismadebycheck,whichnegatestherequirementofhavingachangedrawer.TheFinancedepartmenthastwofunds:(1)a pettycashdrawer;and(2)a “bank”tomakechange for Clerk Operations and Court Management departments,whenneeded.AlthoughwedidnotreviewFinance’scashhandlingprocesses,wedidverifythatthemonieswereproperlymaintainedandinpossessionofthecustodian.
AuditMethodologyAuditproceduresincluded,butwerenotlimitedto:
Reviewingestablishedpoliciesandprocedures Identifyinggoodguidancepublications Observationofcashcollectionpractices Observationofcashcounts Interviewingstaff
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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Theauditwasplannedandperformedtoobtainsufficient,appropriateevidence to provide a reasonable basis for our comments andconclusion based upon the audit objectives. This audit report isintendedtoprovidemanagement,andthosechargedwithgovernanceandoversight,withinformationtoimproveprogramperformanceandoperations, reduce cost, facilitate decision making by parties withresponsibilitytooverseeorinitiatecorrectiveactionandcontributetopublicaccountability.Webelievethattheevidenceobtainedprovidesareasonablebasisforourcommentsandconclusionsbaseduponourstatedobjectives.
AcknowledgementInternal Audit staff would like to extend our appreciation to ClerkOperations department staff for the cooperation and courtesiesextendedtousinthecompletionofthisaudit.
MartinCountyClerkoftheCircuitCourt&Comptroller
This report has been redacted pursuant to §119.071(2)(d), §119.071(3) and §281.301, Florida Statutes, due to findings involving physical security.
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ATTACHMENTA–Page1
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MartinCountyClerkoftheCircuitCourt&Comptroller
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ATTACHMENTA–Page2
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