county auditor 115 s. andrews avenue, room 520 • fort ... · 3/29/2012 · county auditor . 115...

County Auditor 115 S. Andrews Avenue, Room 520 • Fort Lauderdale, Florida 33301 • 954-357-7590 • FAX 954-357-7592

March 29, 2012

TO: Mayor and Members, Board of County Commissioners

FROM: Evan A. Lukic, Count

SUBJECT: Interim Report - Lack of Fundamental Control over County Disbursements

My office is engaged in a review of the disbursement processes performed by the Accounts Payable Section of the Accounting Division of the Finance and Administrative Services Department (FASD). The objective of our review is to evaluate the effectiveness of internal controls exercised by the Accounts Payable Section at preventing or detecting improper or unauthorized payments.

While we have not entirely completed our review, the issues identified to date indicate the absence of fundamental controls over county disbursements. These issues include:

• Absence of management oversight and monitoring of disbursement functions within the

Accounting Division

• Failure to adhere to established policy and procedures governing payments

• Payments made based on agency approvals with little or no supporting documentation

• Duplicate and erroneous payments

• A lack of segregation of incompatible duties

• Delegation of disbursement processing responsibilities to other county agencies without

oversight

Because of the serious nature of these issues, we immediately communicated our concerns verbally to the Interim Director of FASD and the Director of Accounting. We understand a separate FASD assessment of the payment process has substantiated our concerns and revealed additional evidence of a breakdown in controls over the disbursement process.

We recommend the Board direct the County Administrator to take immediate steps to establish control over the disbursement of co.unty funds to include:

1. Establishing management and supervision over disbursement processes to ensure consistent application of the county's approved policies and procedures.

2. Requiring proper support to substantiate all payment requests prior to disbursement of funds. 3. Ending the reliance on agency authorization of payment requests in lieu of proper supporting

documentation.

Broward County Board of County Commissioners

Sue Gunzburger • Dale V.C. Holness • Kristin Jacobs • Chip LaMarca • Ilene Lieberman • Stacy Ritter • John E. Rodstrom, Jr. • Barbara Sharief • Lois Wexler

www.broward.org

http:www.broward.orgbthabitText Box Appendix I

Interim Report - Lack of Fundamental Control over County Disbursements March 29, 2012 Page 2

We anticipate completing our review and issuing a final report on disbursement processing in the Accounting Division within the next 60 days. It is also our intent to complete reviews of those agencies with delegated disbursement authority as quickly as our resources permit. To this end, we have begun a review at the Aviation Department.

EAL/ng

cc: Bertha Henry, County Administrator

Joni Armstrong Coffey, County Attorney

Exhibit 1.

Review of the Accounting Division Disbursement Processes

November 14, 2012 Report No. 12-10

Office of the County Auditor Evan A. Lukic, CPA

bthabitText Box Appendix II

Compliance Review

Table of Contents

Executive Summary .......................................................................................3

Objectives, Scope, and Methodology .........................................................4

Background .....................................................................................................5

Findings ...........................................................................................................7

Recommendation..........................................................................................10

APPENDIX A ..................................................................................................11

Office of the County Auditor 2

Compliance Review

Executive Summary

This report presents our review of controls over County disbursements processed by the Accounting Division.

We previously issued an interim report to the Board dated March 29, 2012, identifying a series of issues indicating a lack of fundamental control over disbursements processing. The interim report included recommendations to: establish management control over the process; require proper supporting documentation for all payment requests; and end reliance on agency authorization in lieu of supporting documentation.

As indicated in our agenda report of May 1, 2012, management had taken immediate steps to reestablish control over payment processes following our first discussion of our findings in February 2012. Management’s efforts are continuing and a brief summary of their progress in addressing control deficiencies is presented in Appendix A on page 11.

Since our interim report, we have:

Completed our original scope of work,

Tested procedural changes implemented in response to our interim

recommendations,

Examined documentation to determine the appropriateness of the payment exceptions noted in our testing samples, and

Initiated separate reviews at other County agencies that have significant roles in the payment process. These reviews are currently in various stages of completion.

Our review disclosed that:

Payment requests were routinely processed without audit or sufficient supporting documentation,

Lack of Segregation of Duties existed among key accounting personnel,

Use of available financial systems technology could improve process efficiency, and

Management has made substantial progress in addressing the control

deficiencies

We recommend the Board of County Commissioners direct the County Administrator to periodically report on management’s progress in addressing the lack of controls over disbursements to include presentation of the Matrix Consulting report referenced in finding four on page 10.


Compliance Review

Objectives, Scope, and Methodology Our objectives were to:

Evaluate the adequacy and effectiveness of disbursement controls in the Accounting Division to prevent and detect improper or unauthorized payments,

Determine compliance with the payment processing procedures promulgated in Chapter 3 of Accounting Division Internal Control Handbook (ICH), and

Report the status of actions taken in response to our interim report, Lack of Fundamental Control over County Disbursements, dated March 29, 2012.

Our review included disbursements processed by the Accounts Payable Section of the Accounting Division (Accounts Payable) for the period between October 1, 2009 and May 4, 2012. Disbursements processes at agencies other than the Accounting Division1 are the subject of separate reviews and are excluded from this report.

To accomplish our objectives we:

Reviewed policies and procedures for disbursements of public funds established in the County Charter, Broward County Administrative Code, Chapter 3 of the Accounting Division ICH, and Accounts Payable Desktop Procedures,

Interviewed staff from Accounts Payable and observed the disbursement

process,

Analyzed disbursement data for fiscal year 2011,

Evaluated internal controls and compliance for proper authorization and

supporting documentation,

Randomly and judgmentally selected a sample of 314 payment requests

representing 81 check payments for compliance testing, and

Randomly selected 26 additional check disbursements processed between April 30, 2012 and May 4, 2012 to validate the Administration’s response to our interim report, Lack of Fundamental Control over County Disbursements, dated March 29, 2012 (Appendix A).

1 Our review excluded ad valorem redemptions processed by the Records, Taxes & Treasury Division and risk management payments processed by the Risk Management Division.


Compliance Review

Background Disbursements of public funds by Broward County are governed by Florida Statutes, Broward County Code of Ordinances, Broward County Administrative Code, and the Accounting Division ICH.2 In addition, payment processing must comply with the requirements of underlying contracts, bond indentures, and trust arrangements.

The Charter of Broward County establishes the Department of Finance and Administrative Services (FASD) as the agency “responsible for all financial matters related to the County government” to include the fiscal functions and duties as the custodian of all County funds, auditor and recordation of public documents. These Charter responsibilities are codified in the Broward County Administrative Code. Chapter 3, section 3.9 c of the Administrative Code requires the Accounting Division to pre-audit all payment requests before disbursement, specifically, it states, “Audit before payment all bills, invoices and other claims to determine that they were authorized, and to determine that the merchandise, materials, articles, or services enumerated have been received or rendered.”

Procedures for the required pre-audit of payments are established in Volume 6 of the Administrative Code. Volume 6 consists of the Accounting Division’s ICH, Volumes 1 and 2. The ICH has established procedures for disbursement of public funds designed to meet the Administrative Code’s requirements. Volume 1 of the Accounting Division’s ICH, provides detailed guidance to other County agencies for submitting payment requests for processing in the Accounting Division. Volume 2 includes the detailed procedures to be performed within the Accounting Division to complete the mandated pre-audit of payment requests and issue checks or other forms of payments (e.g., electronic transfers). These procedures include fundamental internal controls and documentation standards. Controls are the tasks and activities that help to prevent and detect errors and irregularities, such as mistakes in processing or intentional wrongdoing. In addition to the ICH, the Accounting Division maintains desk procedures to assist staff in processing payments.

Disbursements processed through the Accounting Division

Accounts Payable processes payment requests for most County agencies. For fiscal year 2011, approximately 104,000 payment requests resulting in over 58,000 checks and totaling $902 million were processed through Accounts Payable. These amounts do not include payments processed via electronic funds transfer, ad valorem tax related refunds/redemptions processed by the Records, Taxes and Treasury Division, and claims payments processed by the Risk Management Division.

Performance measures for disbursement related activities in the Accounting Division for fiscal years (FY) 2010 and 2011 are shown in Table 1 on page 6:

2 Broward County ICH procedures, Volume 6: Accounting, Payroll & Tangible Property Procedures, Chapter 3: Payment Process.


34

Compliance Review

Table 1: Accounting Division’s Performance Measures for disbursement related activities

PERFORMANCE MEASURES FY 10 Actual FY 11 Actual Number of invoices processed 114,838 104,426

Average number of days to pay invoice from receiver date 13 12

Average number of days to pay invoice from invoice date 38

Cost per check/direct deposit $ 2.53 $ 2.52

Source: Office of Management and Budget - Annual Performance Report

The Accounting Division’s Staffing Levels

The Accounting Division is comprised of five operating sections: Accounting/Financial Reporting, Administration, Payables, Payroll and Systems. At the end of FY2012, there were a total of 39 staff positions in the Accounting Division. As illustrated in Table 2 below the Division experienced a 36% reduction in staffing since 2007.

Table 2: Accounting Division Staffing Levels FY 2007-FY2012 Accounting FY07 FY08 FY09 FY10 FY11 FY12

Division Actual Actual Actual Actual Actual Actual

Total Positions 61 55 46 41 41 39 Staffing - 6 9 5 - 2Reductions

Source: Office of Management and Budget – Adopted Fiscal Year Operating Budgets for FY2009-2011; FY2012 staffing levels provided by the Accounting Division.


Compliance Review

Findings Finding 1

Payment requests were routinely processed without audit or sufficient supporting documentation.

Chapter 3 of the Broward County Administrative Code requires the Accounting Division to audit invoices and other claims before payment. The Accounting Division Internal Control Handbook (ICH) provides specific guidance for payment processing, including required documentation, elements for a proper invoice, and procedures for handling special payment requests. These procedures are designed to ensure payments are made based on documentation supporting:

The County’s obligation to pay the invoice,

The public purpose of the purchase,

Actual receipt of goods and services by County personnel, and

Approval of the transaction by appropriate management personnel.

From our samples of 314 payment requests, we found 240 (76%) of payment requests with one or more of the following errors or deficiencies:

No supporting documentation of receipt of the goods or services,

No invoice,

Payment in advance for capital improvements not included in the vendor’s contract,

Payment to the wrong payee, and

Paid more than once.

Subsequent in-depth review of these payment requests disclosed that some agencies retained supporting documentation for payment but were not required to submit the details to the Accounting Division for audit.

After our sampling, observations and interviews of staff, it became clear that the Accounting Division:

Was not auditing payment requests as required by the Administrative Code,

Routinely made payments based on agency approvals without adequate supporting documentation, and


Compliance Review

Transferred payment processing responsibility to agencies without oversight, monitoring or training.

As a result, the Accounting Division has little assurance that County policies, procedures and audit requirements of the Administrative Code and the ICH are being followed. More importantly, the failure of the Accounting Division to properly audit payment requests exposes the County to the risk of loss of funds due to:

Payment errors (paying the wrong party or the wrong amount),

Improper or fraudulent payments, and

Payments made in advance and subsequent failure of the vendor to complete the delivery or service.

The following two examples demonstrate the significance of the risk exposure:

The risk of loss to the County can be substantial. In our sample, and pursuant to a separate contract compliance review, we identified $2.5 million paid in advance for capital improvements to the company managing the Convention Center. Contrary to the County policy against advance payments and outside of the contract, the contract administrator processed payment requests through the County’s Accounting Division based on memos from SMG requesting payment (in lieu of actual invoices). Furthermore, to facilitate the payment, the contract administrator signed documents indicating that the goods and services were received prior to actual receipt. According to CVB staff the advances were used for improvements to the Convention Center or returned to the County by the end of fiscal year 2012.

The risk of loss to the County is real. An audit by the State of Florida Department of Elder Affairs3 in fiscal year 2010 resulted in the County’s return of $201,132 to the State for improperly disbursed grant funds. The audit cited non-compliance with the Community Care for the Elderly Program grant provisions, including a lack of required invoices or evidence that proposed projects were completed and insufficient documentation to determine how the grant monies was spent.

3 State of Florida, Department of Elder Affairs, Office of Inspector General Administrative Investigation CCE Expenditures PSA10, OIG Case #I-1011DEA-022.


Compliance Review

Finding 2

Lack of Segregation of Duties existed among key accounting personnel.

An important control over disbursements is the segregation of incompatible duties. Proper segregation of duties4 requires that one individual is not responsible for completing all phases of a transaction. For example, no single individual should have the authority to approve a purchase, certify receipt of the ordered items, and authorize the related invoice payment. We noted:

All three accounts payable supervisors have the ability to prepare and approve check payment requests in Advantage, and

One of the supervisors also has access to modify the vendor table.

Providing an individual with the ability to prepare and approve a payment request creates the potential for improper payments. Providing individuals with the ability to access and modify the vendor table further increases the potential for improper payments.

Finding 3

Use of available financial systems technology could improve process efficiency.

Disbursements are processed through the County’s automated financial system, Advantage. The Advantage system, as installed, provides the capability for workflow (online user approval of transactions) and three-way matching of payment requests (electronic comparison of invoice to receiver and purchase order).

In our observations of disbursement processes, we noted that the County has not fully implemented these available system features. Instead, vendor invoices, must be manually reviewed and physically matched to hard copy payment requests, receivers and supporting documentation, prior to creating the electronic payment request in Advantage. These manual processes are highly inefficient and more susceptible to human error than processing with available technology.

4 Sawyer’s Internal Auditing, The Practice of Modern Internal Auditing, Fifth Edition, Institute of Internal Auditors


Compliance Review

Finding 4

Management has made substantial progress in addressing the control deficiencies.

As indicated in our agenda report of May 1, 2012, management had taken immediate steps to reestablish control over payment process following our first discussions of the preliminary findings in March 2012. Management’s efforts to address control deficiencies are continuing and a brief summary of their progress through May 2012 is presented at Appendix A on page 11.

Since May, Accounting continues with efforts to improve controls and streamline payment processing. Accounting management estimates the daily number of pay requests rejected for lack of support has been reduced from 15 to between two and three. In July, the Administration hired a new Director of Accounting and Manager of Accounts Payable. Under the new management, staff are reviewing and updating written procedures and guidelines for payment processing to address the issues noted in our audit and ensure adequate controls over the disbursement processes.

Matrix Consulting has been retained to further evaluate the Accounting Division’s staffing needs and capabilities and payment processing procedures.

Overall, these activities indicate an increased level of involvement and accountability for disbursement processing within the Accounting Division.

Recommendation

We recommend the Board of County Commissioners direct the County Administrator to periodically report on management’s progress in addressing the lack of controls over disbursements to include presentation of the Matrix Consulting report.


Compliance Review

APPENDIX A

Management progress in addressing control deficiencies over disbursements

Management had taken immediate steps to reestablish control over the payment

process following our first discussion of our findings in February 2012.

The County Administrator committed to a series of actions including immediate

procedural changes and obtaining consulting assistance (see attached memoranda

dated March 30, 2012 and April 25, 2012).

In May 2012, our staff observed the following accounts payable procedural changes:

The requirement that original invoices must be remitted directly to the Accounting

Division’s Accounts Payable section was reinstituted.

Updated lists of authorized purchase approvers have been requested from all

agencies. All check request signatures are verified with the updated lists prior to

processing of the request.

All requests for payment require proof of delivery or completion of an internal

receiver form with the following attestation “I hereby acknowledge that I have

personally taken delivery of the items identified above and have them in good

condition and acceptable for use by Broward County.”

All account clerks must complete a payment checklist for each request to ensure

verification of the following required documents:

Original purchase order or other original initiating document (Receiver, Direct Payment Voucher, etc.).

Receiver, showing signature of an approved signee for the relevant agency.

Review of contract or payment terms of contract, if applicable.

Proof of delivery and/or justification of payment, e.g., a packing slip.

Verification that there are separate approved signatures for purchase order, receiver, and payment approver.

Public purpose of purchase is evident.

Name of payee has been verified as being different from the person authorizing the payment.

There is a description of goods or services purchased.

Use of miscellaneous vendor codes for payment has been restricted. Vendors such as the State of Florida and miscellaneous state agencies have been uniquely identified in the vendor table to specifically identify payments by vendor.


Compliance Review

More payments were being rejected or returned to agencies for clarification or missing supporting documentation. We also observed greater involvement by supervisors in the review of payment requests.

The requirement that agencies use pre-numbered, pre-printed check request forms, with supporting documentation attached was reinstituted. Self-developed agency forms are no longer accepted as valid check requests, with or without supporting documentation.

One account clerk has been reassigned to audit payment requests. The two auditors are now required to verify both the accuracy of data entry of the payment request and sufficiency of supporting documentation, before the check requests are submitted for printing.

The check audit function, which compares the printed check to the supporting documentation, has been reinstated. In addition, all checks specified for division pick-up are individually reviewed by a supervisor to ensure it meets additional criteria for division pick-up.

Review of Procedural Changes

To validate the procedural changes listed above, we randomly selected 26 additional disbursements processed during the first week in May 2012 for testing. We found seven of 26 (27%) disbursements lacked proper documentation to substantiate the payment request. Specifically, we found:

Three payments in a batch totaling $1,979 were made to Fort Lauderdale Police officers for special details at a County facility. In the supporting time cards, we noted one officer approved his own timecard and included administrative hours in the billing. Checks were processed for pick-up by that same officer. There was no evidence of an agreement to permit verification of the rates/hours invoiced.

Three payment requests from Human Services totaling $3,938 lacked proper evidence that billed services were actually received. One request was supported by an illegible copy of a childcare schedule with a blank signature line for the case manager. The two other payment requests for services provided no evidence or attestation by a Human Services Case Manager that billed services were actually received.

A payment request from the Housing & Community Development Division was to reimburse a contractor $2,150 for a grant-funded water-sewer connection. The request for payment was signed by the contractor, home-owner and program inspector; however, there was no original invoice from the contractor or reference to an agreement to verify the rates for this service.


Compliance Review

The Accounting Division’s new management has made significant progress in restoring the controls over the disbursement process. Additional staff resources and training are essential to ensure further improvement.


Management Study of the Accounting Division

COUNTY OF BROWARD,

FLORIDA

April 2013

bthabitText Box Appendix III

Table of Contents

1. INTRODUCTION AND EXECUTIVE SUMMARY .................................................................... 1

2. PROFILE OF THE ACCOUNTING DIVISION .......................................................................... 6

3. DIAGNOSTIC ASSESSMENT ............................................................................................. 35

4. ANALYSIS OF THE ACCOUNTS PAYABLE SECTION ............................................................ 44

5. ANALYSIS OF THE PAYROLL SECTION .............................................................................. 92

6. ANALYSIS OF THE FINANCIAL REPORTING SECTION ...................................................... 103

7. ANALYSIS OF THE ADMINISTRATION SECTION .............................................................. 138

APPENDIX – SUMMARY OF RECOMMENDATIONS ............................................................... 146

COUNTY OF BROWARD, FLORIDA Management Study of the Accounting Division

Matrix Consulting Group Page 1

1. INTRODUCTION AND EXECUTIVE SUMMARY

This chapter provides an introduction and an executive summary of the

management study of the Accounting Division. This chapter identifies the information

and approach used in this study, and delineates key findings, conclusions and

recommendations.

1. INTRODUCTION

The Matrix Consulting Group was retained by Broward County to conduct a

management study of the Accounting Division of the Finance and Administrative

Services Department. The scope of the study, as defined by the proposal, included the

analysis of the following:

• Plan of organization of the Accounting Division; • Staffing levels in Accounts Payable in relation to required reviews and volume of

transactions; • Laws, regulations, and internal procedures manuals or policies related to

Accounts Payable; • Segregation of duties and access profiles related to Division’s payment

disbursement process; • Management controls including assigning tasks, managing and reporting on

workload, and monitoring of staff productivity and quality; • The employee skill set within the Accounting Division including staff qualifications

and training; and • The monitoring of other County agencies with delegated payment authority. This report provides the results of this management study.



2. THE ACCOUNTING DIVISION EMPLOYS A NUMBER OF BEST PRACTICES IN THE DELIVERY OF SERVICES.

The management study of the Accounting Division, by its nature, focuses on

opportunities for improvement. However, there are a number of strengths in the existing

practices used by the Division. Selected examples of the current strengths are listed

below.

• Only specified and pre-approved staff in departments can approve the payment of invoices. Accounts Payable has a written copy of these pre-approved staff that can approve invoices and their signatures. Accounts Payable has written signature sheets containing the actual signature of staff authorized to approve invoices.

• Access to the master vendor file for purposes of setting up vendors and making

changes to the master vendor file is limited. Duties have been segregated. • The Accounts Payable Section audits 100% of data entry to ensure the accuracy

of accounts payable invoices. The Section investigates and clears exceptions and errors through the originating department.

• The County maximizes the use of direct payroll deposit. 88% of full-time, part-

time, and seasonal employees utilize direct deposit. • The Financial Reporting Section reconciles the payroll register to the general

ledger on a quarterly basis. • The Payroll Section audits 100% of data entry to ensure the accuracy of time and

attendance reporting by employees and approved by the employee’s supervisor. • Manual payroll checks to correct errors in the first three months of 2012

represented 0.07% of all checks and direct deposits (25 out of 34,572). • The County’s financial statements received an “Unqualified Opinion” from the

County’s independent auditors. These strengths provide a sound foundation for the opportunities for improvement in the

services delivered by the Accounting Division.



3. AGENDA FOR IMPROVEMENT

The requirements of effective financial management in counties have expanded

from controlling expenditure and accounting for transactions to dealing with complex,

dynamic, and sometimes conflicting financial environments, in a climate of financial

constraint. There is greater stress on cost reduction, risk control, and performance

management. Increasing stress is being placed on driving down transaction costs and

on streamlining back office processes. All of this demands a high degree of effective

financial management.

(1) Accounts Payable Section

The significant recommendations for improvement of the Accounts Payable

Section are presented below.

• The Purchasing Division should be responsible for management of the vendor master file. The Accounts Specialist in the Accounts Payable Section with responsibility for vendor master file management should be reassigned to the Purchasing Division.

• As the County proceeds with the replacement of the CGI-AMS Advantage

system, a primary focus of the replacement should be the automation of the procure-to-pay system including accounts payable.

• However, the Accounts Payable Section should initially, and in the short-term,

focus on electronic invoice presentment and payment for vendors that the County buys goods or services frequently, such as utilities. This focus should also include enhanced use of Procurement Cards and the use of “Ghost” Cards (a practice used by many other local governments).

• The Accounts Payable Section should simplify and streamline a number of its

work processes that are cumbersome and inefficient. • The number of existing authorized positions in the Accounts Payable Section

can effectively handle existing workload even with the cumbersome and inefficient work processes currently used by the Section.



• The Accounting Division, upon the streamlining of the cumbersome and inefficient work processes in the Accounts Payable Section, should repurpose one (1) position in the Section, through attrition.

• One of the two supervisory positions within the Accounts Payable Section should

be repurposed, through attrition. (2) Payroll Section

The significant recommendations for improvement of the Payroll Section are

presented below.

• The responsibility for review of payroll action forms for additions, terminations and changes in salaries, wages, and deductions and processing into the human resources / payroll information system should be assigned to the Human Resources Division. This should only occur after initial training has been provided to the staff of the Division (with follow-up training provided after 90 calendar days) and formal management controls have been developed.

• The responsibility for approving global changes (for when a bargaining group

gets an increase, for example) and individual employee salary and benefit changes should be assigned to the Human Resources Division.

• As the County proceeds with the replacement of the CGI-AMS Advantage

system, a primary focus of the replacement of the human resources / payroll module should be employee self-service functionality.

• An additional Payroll Specialist II position should be authorized for the Payroll

Section. At such time as employee self service capability is added with the replacement of the CGI-AMS Advantage system, the one (1) Payroll Specialist I position should be repurposed, through attrition.

(3) Financial Reporting Section

The significant recommendations for improvement of the Financial Reporting

Section are presented below.

• The Financial Reporting Section should conduct an ongoing (e.g., not less than

once a month) monitoring of grant funds e.g., receivables, deferred revenues, revenues and expenditures and enhance the grant management for the County as a whole.



• The Financial Reporting Section should conduct a monthly budget variance analysis and use this analysis as the basis for a monthly financial statement for the County.

• The Financial Reporting Section should address the numerous and significant

problems with the County’s capital asset records. • The Financial Reporting Section should enhance its financial monitoring and

oversight of County departments, particularly those that maintain their own accounting records and systems.

• The Purchasing Division should be responsible for conducting the annual

physical inventory of all County assets. • The County should authorize four (4) additional positions for the Financial

Reporting Section: one (1) Accountant IV and three (3) Accountant III positions. • A Deputy Accounting Manager position should be authorized for the Financial

Reporting Section. A summary of the recommendations contained within this report is presented in the

appendix.

4. PLAN OF IMPLEMENTATION

Before the Accounting Division begins implementing this study, we suggest that it

take the following actions:

Recommendation #1: The management study of the Accounting Division should be distributed to the departmental directors, managers and supervisors of the County that are affected by its recommendations. Recommendation #2: The Accounting Director and Assistant Accounting Director should review the proposed plan of implementation and the summary of recommendations in this report with these managers and supervisors of the County that are affected by its recommendations, modify the plan of implementation as appropriate, and submit the revised plan of implementation to the Director of Finance and Administrative Services. Recommendation #3: After acceptance of the report and the implementation plan by the Director of Finance and Administrative Services, a semi-annual status report outlining implementation progress should be provided to the Director of Finance and Administrative Services by the Accounting Director and Assistant Accounting Director.



2. PROFILE OF THE ACCOUNTING DIVISION

This chapter presents an analysis of the Accounting Division, Finance and

Administrative Services Department. The chapter includes the following:

• Organizational structure for the Accounting Division; • Workload and staffing trends for the Division where available; and • The role and responsibilities of staff within the Division.

The chapter opens with background information regarding the County.

1. BROWARD COUNTY HAD A 2011 POPULATION OF 1,753,142, WHICH WAS THE SECOND HIGHEST POPULATION OF ANY COUNTY IN THE STATE. Broward County was incorporated in 1915, and is located along the southeastern

coast of the state. The County is governed by its amended Charter, originally adopted in

1974, and functions as a home rule government under the Florida Constitution and the

general laws of the state.

The Board of County Commissioners is the legislative and policy-making body of

the County. Each of the nine (9) Commissioners is elected from a separate district.

Annually, the Board elects a Mayor who serves as its presiding officer. Elections are

held every two (2) years for staggered four (4) year terms. The Board appoints the

County Administrator to act as the County's chief executive officer. The Administrator

implements policies of the Board, provides organizational leadership, and directs

business and administrative procedures. In addition, there are four elected

Constitutional Officers: the Clerk of the Circuit and County Courts; the Property

Appraiser; the Sheriff; and the Supervisor of Elections. Circuit Court and County Court

judges are also elected.



The County provides a broad range of services, including property assessments,

tax collections, financial management, law enforcement and fire rescue protection,

maintenance of streets, highways, bridges and traffic signals, parks, libraries, airports, a

seaport, a convention center, water and sewer systems, transportation, environmental

protection, urban planning, economic development, and other community and human

services.

Since 2002, the population of the County has increased by 5% from 1,668,970 in

2002 to 1,753,142 in 2011. The estimated unincorporated area population in 2011 was

16,186.

Over the same period of time, the number of County employees has decreased

by almost 15% from 13,384 employees in 2002 to 11,400 employees in 2011. Of note,

the total number of employees in general government for the County has been reduced

by a little more than 50% since 2002. The source of this data is Table 17 on page 125 of

the Broward County 2011 Comprehensive Annual Financial Report.

The FY 2013 budget for the County – all funds net – amounts to $3,350,858,910.

The source of this data is the consolidated fund summary beginning on page 2 of the

Fiscal Year 2013 Adopted Operating Budget.

The extent of expenditures population served, and the diversity of services

provided by the County, indicates that the County is a large, complex organization.

2. THE ACCOUNTING DIVISION IS ONE OF SIX DIVISIONS IN THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT.

The Department of Finance and Administrative Services is comprised of six (6)

divisions: Administration; Accounting; Records, Taxes, and Treasury; Human

Resources; Enterprise Technology Services; Purchasing; and Risk Management.



The goal of the Accounting Division is to maintain accurate financial records and

provide financial information and reports to management, the State and other interested

parties; and to pay the customers and employees of the County; all to comply with

applicable statutes and policies. The Division is responsible for providing accounting

services to all departments of the County for which the County Commissioners exercise

oversight responsibility. However, proprietary fund departments (e.g., Aviation, Water

and Wastewater Department, Port Everglades, etc.) are responsible for their own

accounting and issue separate annual financial statements (except for the Resource

Recovery System).

The services provided by the Division include the following:

• Development of annual financial statements for operations under the authority of the Board of County Commissioners (proprietary fund departments, e.g., Water and Wastewater Department, are responsible for their own accounting and issue separate annual financial statements);

• Development of the Comprehensive Annual Financial Report, representing the

financial condition of the County, including all elected officials; • Maintenance of approximately 300 funds or account groups, and long-term

obligations and capital asset records; • Recordation and billing of accounts receivable; • Processing and payment of financial obligations of the County; • Coordination of financial information requirements for all County offices; • Monitoring of the County’s computer system financial applications; • Conducting inventories and maintaining records for all County-owned fixed

assets / tangible property; • Processing and issuance of paychecks for all County employees; • Filing various tax returns;



• Reviewing adjusting journal entries; and • Providing assistance to employees with deferred compensation plans, Florida

Retirement System, and other payroll deductions, as needed.

Over the last eight (8) years, the Accounting Division has experienced a

reduction of authorized positions by a little more than one-third (36%) from sixty-one

(61) positions in FY 2005 to thirty-nine (39) positions in FY 2013.

The table below presents performance measurement data for the Accounting

Division for the past eight (8) years obtained from the County’s adopted budgets.1

Table 1 – Accounting Division Performance Measurement Trends - Actual

Performance Measure

FY 2004

FY 2005

FY 2006

FY 2007

FY 2008

FY 2009

FY 2010

FY 2011

Receipt of GFOA Certificate of Excellence in financial reporting

Yes Yes Yes Yes Yes Yes Yes Yes

% of time all financial reporting deadlines are met

95% 81% 78% 86% 86% 94% 90% 77%

Number of Credit Card Transactions

31,714 N /A 46,512 52,624 54,506 56,168 49,947 47,873

Number of invoices processed

238,923 142,568 106,345 106,005 139,425 142,571 114,838 104,426

Average number of days to pay invoice from receiver date

12 15 12 N / A 12 N /A 13 12

Average number of days to pay invoice from invoice date

36 44 39 33 41 44 38 34

1 Broward County Operating Budget, Finance and Administrative Services Department, Accounting Division



Performance

Measure FY

2004 FY

2005 FY

2006 FY

2007 FY

2008 FY

2009 FY

2010 FY

2011 Number of paychecks and direct deposits per fiscal year

188,884 177,763 176,535 177,094 172,829 167,545 159,050 151,402

Cost per check / direct deposit $3.62 $4.00 $3.57 $2.96 $2.96 $2.33 $2.53 $2.52

External customer satisfaction rating

N /A N / A N / A N / A 4.10 4.45 4.45 4.45

Important points to note regarding the data contained in the table are presented below.

• This data is derived from the County’s budget. The data for any of the fiscal years can be found in the budget for two years subsequent to that fiscal year. For example, the FY 2006 actual data is found in the FY 2008 budget. The FY 2004 actual data can be found in the FY 2006 budget.

• The Accounting Division has been awarded the Government Finance Officers

Association certificate of achievement for excellence in financial reporting every fiscal year since at least FY 2004.

• The percentage of time that all financial reporting deadlines are met has ranged

from a low of 78% in FY 2006 to a high of 95% in FY 2004. However, a substantive change occurred in FY 2011, when the percentage of time that all financial reporting deadlines are met was 77%: this is the third year in a row that a decrease has occurred in this metric.

• The number of credit card transactions has decreased by 15% since FY 2009.

The number of credit card transactions has increased each year since FY 2004. From FY 2004 to FY 2009, the number of credit card transactions increased by 77%.

• The number of invoices processed has decreased by 56% since FY 2004. The

number of invoices processed has decreased every year since FY 2009. • The average number of calendar days to pay an invoice from receiver date (or

the date that the Accounts Payable Section, Accounting Division received the invoice) ranged from a low of 12 calendar days to a high of 15 calendar days. This exceeds benchmarks or metrics used by the Matrix Consulting Group.

• The average number of calendar days to pay an invoice from invoice date (or the

date that the County initially received the invoice) ranged from a low of 33 calendar days to a high of 44 calendar days. This exceeds benchmarks or metrics used by the Matrix Consulting Group.



• The number of paychecks and direct deposits processed per fiscal year

decreased by 20% since FY 2004. In fact, the number of paychecks and direct deposits processed per fiscal year has decreased consistently, with the exception of FY 2007, each fiscal year since FY 2004.

• The cost per check / direct deposit has ranged from a low of $2.33 in FY 2009 to

a high of $4.00 in Fiscal Year 2005. These are all less than the benchmarks or metrics used by the Matrix Consulting Group.

Overall, the number of payroll-related transactions appears to have decreased

somewhat since FY 2004 although other periodic workload has also impacted the

Section such as countywide implementation of the Kronos on-line time and attendance

system. Accounts Payable transactions have decreased since FY 2009.

3. THE ACCOUNTING DIVISION IS AUTHORIZED THIRTY-NINE POSITIONS IN FISCAL YEAR 2013.

The first exhibit presented at the end of this chapter portrays the number of

authorized positions in the Accounting Division by section and by class title for FY 2013.

As noted previously, the Accounting Division has experienced a reduction of authorized

positions of a little more than one-third (36%) from sixty-one (61) positions in FY 2005 to

thirty-nine (39) positions in FY 2013. The exhibit depicts forty (40) positions for the

Division, when only thirty-nine (39) positions are authorized. The Division has been

temporarily authorized an Accounting Manager position as a temporary reclassification

of an Accountant IV position. This temporary reclassification needs to be approved by

the Board of County Commissioners. The approval will reduce the number of positions

to the approved and budgeted number of thirty-nine (39) positions.

The second exhibit presented at the end of this chapter presents the plan of

organization for the Accounting Division. Important points to note concerning the plan of

organization are presented below.



• The Accounting Director is the division manager for the Accounting Division. The Accounting Director reports to the Director of the Finance and Administrative Services Department. The Accounting Director supervises the Assistant Director, the Accounting Manager, and a Senior Division Administrative Assistant.

• The Assistant Director supervises the Accountant IV for Accounts Payable, the

Payroll Manager for Payroll, and the Administrative Manager I. • The Accountant IV manages the Accounts Payable Section and supervises an

Accounts Payable Supervisor, a Special Projects Coordinator III, an Accounts Specialist, two Billing Specialists and an Account Clerk III.

• The Payroll Manager manages the Payroll Section and supervises a Payroll

Supervisor. • The Accounting Manager manages the Financial Reporting Section and

supervises two (2) Accountant IV’s and three (2) Accountant III’s. A third Accountant IV position is vacant and not reflected in the organizational chart.

The roles and responsibilities of the staff assigned to the Division are presented

in the third exhibit at the end of this chapter. These roles and responsibilities are based

upon interviews by the Matrix Consulting Group conducted at the beginning of the study

with each employee (or their immediate supervisor) and were reviewed and edited by

their immediate supervisor and management of the Division as appropriate. This exhibit

does not include the vacant Accountant IV position.

4. CURRENT TECHNOLOGY

Since 1998, the County has been operating its financial transactions on the AMS

now CGI-AMS Advantage system and its human resource applications have operated

on the Cyborg system.

A Technology Needs Assessment conducted by the Government Finance

Officers Association in 2007 identified a number of shortcomings with the CGI-AMS

Advantage system as implemented by the County. Examples of the shortcomings cited

by the Government Finance Officers Association are presented below. The statements



presented below regarding the shortcomings are the perspective of the Government

Finance Officers Association, and are cited directly from the needs assessment

conducted by the Government Finance Officers Association for the County in 2007.

• There were some areas in which the CGI-AMS Advantage system offers functionality, but were not implemented. For example, accounts receivable, three-way matching and payroll calculations were all within the capacity of the current systems, but were never deployed as a result of internal decisions.

• Executive and end user staff provided substantial detail on the amount of paper

that was being retained. Complicating this issue was the fact that document management capabilities on Advantage were not utilized.

• General Ledger. There were ten (10) main weaknesses cited in the area of the

CGI-AMS Advantage system general ledger. These weaknesses include the following: – Governmental reporting, i.e., CAFR and GASB-34, was done outside of

the system; – Technical difficulties with operating a year-end close in the Advantage

system; – Limitations of document types in Advantage; – Conflicting information was often presented to the user regarding journal

vouchers that were classified as insufficient funds; – No integration between general ledger and budget systems; – Reversals, recurring and automatic journal entries were not utilized; – Out of balance fund estimated revenues and appropriations; – Cumbersome system reporting; automatic reporting did not exist, forcing

County staff to write parameters on system reports, although once new reports were defined with these parameters they could be saved;

– Extensive time and effort needed to research where errors have occurred; and,

– An out-of-date chart of accounts that did not support all of the organization’s needs.

• Accounts Payable. The three-way matching capacity for accounts payable in

the CGI-AMS Advantage system was not currently used. The accounts payable process was an entirely manual system. In the County, staff received items in Advantage, printed the receiver document, attached a copy of the invoice and/or packing slip and sent it via interoffice mail to Accounts Payable for processing of payment. None of the automated features or document attachment capacities were utilized in the system. This added days to the payment process and significantly increased the amount of paper that was stored by County staff.



Other problems cited in Accounts Payables are presented below.

– When Accounts Payable created a new record in the CGI-AMS Advantage system, the system did not automatically check against business name, tax ID number, address, etc. for duplicates to the vendor table.

– Retainage was cited as a major issue for individuals dealing with

construction management. Great difficulty was cited in tracking retainage in the CGI-AMS Advantage system. The user could not see the balance of a retainage account. As a result, Excel spreadsheets were utilized to track retainage and payments.

• Accounts Receivable. The primary weakness cited in the accounts receivables

area was that there was not a single, enterprise-wide system used to provide detailed information on receivables across the County. The CGI-AMS Advantage system was used only to track summary level data to create the appropriate debits and credits to the revenue and receivable accounts. The problem with that type of approach was that County executives could not obtain a realistic picture of receivables by type (only by department or by total) without contacting each individual department. While the Chief Financial Officer (CFO) received a quarterly summary of accounts receivable by department, it was only at the aggregate level. Accounting staff indicated that the primary reason for not utilizing the accounts receivable module in Advantage was due to the fact that the system performs poorly. When originally implementing the system, there was substantial effort dedicated to making this module available. However, after much work and interviews with similar jurisdictions experiencing the same problem, the County decided not to pursue implementation on accounts receivable.

• Fixed Assets. Three problems were cited with fixed assets.

– Accounting staff indicated that disposals, transfers and depreciation (an automated OIT annual run) are relatively easy to complete. The only problems encountered were related to difficulties in assigning disposal dates which precede a depreciation run on the system, i.e., a request for disposal of an item effective 3/1/07 was received in April, after depreciation for the first quarter occurred.

– End user staff also indicated that the processing/tracking of paperwork (Inventory Change Notice) can involve multiple units and was very cumbersome. The other issue identified in transfers occurred when transferring an asset from an enterprise fund to the general fund (or vice versa). In order to complete this transaction, staff must delete the asset from the enterprise record and re-enter the transaction into governmental capital assets.

– While there were very few problems identified in the maintenance of the fixed asset records, conducting an inventory of all real property was a lengthy process. To complete an inventory, staff would download AMS



data into an Access database and then send it to all departments to confirm the location of property. Departments would enter location data into the database, and then send it back to Accounting. The Accounting Division would then work on this database for approximately two months to clean up all data and then upload it back into the CGI-AMS Advantage system

• Grant Accounting. Managing grants in Broward County is almost an entirely

manual process. With grants representing approximately $208 million in annual revenue, this is a large drain on available resources.2 Currently, there is no grants management module available in the CGI-AMS Advantage system, necessitating the need for staff to track grant applications, reports, demographic data, notes and historical information in separate systems.

• Project Accounting. Currently, the County does not utilize a single project

accounting system. The cost accounting module in Advantage does not provide the entire project accounting capabilities that are needed. Further, there are other needs that cannot be met by Advantage: tracking of multiple projects to a single contract, tracking of work orders to a project, tracking projects across multiple fiscal years, etc.

• Time and Attendance and Payroll. The management of time, attendance and

payroll is completed in the County’s core Human Resources system, Cyborg. This system was implemented in 1998. At the time of the Technology Needs Assessment conducted by the Government Finance Officers Association the County is using a paper-based time and attendance system. The County is migrating to an on-line time and attendance system. However, even with this essential improvement, Payroll experiences problems with payroll calculations. While Cyborg can make automatic (or programmed) pay increases, this functionality was never selected or implemented at the County. As a result, payroll staff must hand calculate negotiated pay increases for each individual and program that increase into the system.

These problems still remain, more than five years after the Technology Needs

Assessment conducted by the Government Finance Officers Association. The only

substantive improvement over the past five years has been migrating to an on-line time

and attendance system.

2 Broward County, Single Audit Report, 2011, page 25.



Exhibit 1

Number of Authorized Positions for the Accounting Division in FY 2013

Section Class Title No. Of Authorized

Positions Administration Director 1

Assistant Director 1

Administrative Manager I 1

Senior Division Administrative Assistant 1

Sub-Total 4

Accounts Payable Accountant IV 1

Special Projects Coordinator III 1

Accounts Payable Supervisor 1

Account Clerk III 2

Account Clerk II 5 Accounts Specialist 2 Accounts Payable Specialist 1

Billing Specialist 3

Office Support Specialist 1

Sub-Total 17

Payroll Payroll Manager 1

Payroll Supervisor 1

Payroll Specialist II 1

Payroll Specialist I 3

Sub-Total 6

Financial Reporting Accounting Manager* 1

Accountant IV 3

Accountant III 4

Accountant II 2

Accountant I 2

Property Specialist II 1

Sub-Total 13

TOTAL 40 * The Accounting Manager position in the Financial Reporting Section is a temporary reclassification of an Accountant IV position that needs to be approved by the Board of County Commissioners.



Exhibit 2 (1)

Existing Plan of Organization of the Accounting Division

Accounting Administration

Accounting Director (1)

Financial Reporting Accounting Manager (1)

Assistant Director of Accouning

(1)

Accounts Payable Accountant IV (1)

Payroll Payroll Manager (1)

Administrative Manager I (1)

Senior Division Administrative Assistant (1)



Exhibit 2 (2)

Accounts Payable

Accountant IV (1)

POPS - File Room Accounts Payable

Supervisor (1)

Account Clerk II (5)

Office Support Specialist (1)

Special Projects Special Projects

Coordinator III (1)

Account Payable Specialist (1)

Billing Specialist (1)

Account Specialist (1)

Account Clerk III (1)

Special Payments

Accounts Specialist (1)

Billing Specialist (2)

Audit Account Clerk III (1)



Exhibit 2 (3)

Payroll

Payroll Manager (1)

Payroll Supervisor (1)

Payroll Specialist II (1) Payroll Specialist I (3)



Exhibit 2 (4)

Financial Reporting*

* This chart does not include a vacant Accountant IV position, but does include the Accounting Manager position, which is a temporary

reclassification that requires approval by the Board of County Commissioners

Accounting Manager (1)

Debt Service / Trust Accountant III (1)

Accountant I (1)

Property Specialist II (1)

Special Revenue Funds

Accountant III (1) Capital Funds

Accountant III (1) General Fund

Accountant IV (1)

Accountant III (1)

Enterprise Funds Accountant IV (1)

Accountant II (2)

Accountant I (1)



Exhibit 3 (1)

Roles and Responsibilities of the Staff of the Accounting Division

Position Title

Number of Authorized Positions Roles and Responsibilities of the Position(s)

Administration Accounting Director

1.0

• Plans, directs, and manages the Accounting Division • Supervises the Assistant Director, Accounting Manager, and

Senior Division Administrative Assistant. • Manages the preparation of the County’s accounting records,

payroll records, the County’s CAFR, fixed asset records, etc. • Manages the development and implementation of the division’s

goals, objectives, policies, procedures, and long-range financial plans.

• Plans, organizes and directs financial management functions. • Issues interim reports on the County’s fiscal status. • Reports to the Director of Finance and Administrative Services.

Assistant Director of Accounting

1.0

• Reports to the Accounting Director. • Supervises the Accountant IV, Payroll Manager, and

Administrative Manager I. Administrative Manager I

1.0

• Represents the Accounting Division on CAPP – County

Administrative Policies and Procedures. • COOP representative for the Accounting Division (continuity of

operations). • Reports to the Assistant Accounting Director.

Senior Division Administrative Assistant

1.0

• Prepares and processes payroll for the Accounting Division. • Monitors the timely submittal of performance evaluations by

managers and supervisors in the Division. • Arranges and schedules meetings for the Director and Assistant

Director. • Makes travel arrangements for staff of the Division attending

conferences or training. • Orders supplies for the Division. • Responds to and processes Public Records Act requests for the

Division. • Deposits checks that are forwarded to the Division including

preparing the deposit slips. • Certified Agency Buyer for the Accounting Division. • Reports to the Accounting Director.

Sub-Total 4.0



Exhibit 3 (2)

Position Title


Accounts Payable Accountant IV

1.0

• Manages the Accounts Payable Section, supervising the

Accounts Payable Supervisor, Special Projects Coordinator, one (1) Accounts Specialist, two (2) Billing Specialists, and one (1) Account Clerk III.

• Reviews and quality controls and wire transfers received by the Division for the approval of the Accounting Director and Assistant Accounting Director.

• Research payments (or lack of) for vendors that have escalated to upper management and provide formal responses.

• Provide direct daily oversight for travel coordination. • Update Division’s organizational charts • Serve as project manager for two RFP’s (FEMA Cost Recovery

and Actuarial Study) • Coordinate budget transfers and communicate with analyst

regarding budgetary accounts. • Reports to the Assistant Director of Accounting.

Accounts Payable Supervisor

1.0

• Supervises the Purchase Order processing Unit (POPS – File

Room) in the Accounts Payable Section, the File Room and vendor relations.

• Serves as records coordinator for all transmittals to and from archives, determines appropriate record retentions, supervises the preparation of the boxes, and handles Public Records Requests.

• Processes payments to include coordinating and entering daily wire transfers, bi-weekly garnishments, tax deed surplus refunds, cash to lien bonds refunds, Clerk of Court communication expenses, State Attorney process server expenses and IT Funds for Clerk of Court and State Attorney.

• Researches payments (or lack of) for vendors that have escalated to upper management and assists with more difficult accounts.

• Performs duties of staff in their absence. • Creates reports to facilitate document requests and aid staff • Respond to multiple inquiries for assistance, research,

documentation, and payment requests from vendors and county staff.

• Resolves check errors, voided checks, and returned checks. • Serves as backup to reconcile check register, distribution and

audit of daily checks, set the disbursement table and place e-payable vouchers on hold.

• Orders and maintains office supplies • Reports to the Accountant IV.



Exhibit 3 (3)

Position Title


Accounts Payable (Cont’d) Account Clerk II

2.0

• Processes purchase order payments (POPS). • Performs a 3-way match in processing invoices including the

receiving document (Internal Receiver Form) completed by the department that received the goods and services, the invoice, and the purchase order.

• Enters the invoice data into AMS Advantage including the amount by type of commodity.

• Completes a General Checklist for Payment Approval for each batch of invoices such as verifies “remit to” and coordinates with vendor maintenance staff to add or correct, verify signers of the documents for procedural compliance, verify documents for proof of delivery, review for compliance with County policy, etc.

• Responds to calls for assistance from using agency staff in regards to all aspects of payment process.

• Process non-purchase order payments for inter-library loans, law library expenses, petty cash, and juror parking refunds.

• Reports to the Accounts Payable Supervisor. Account Clerk II

1.0

• Processes purchase order payments (POPS). • Performs a 3-way match in processing invoices including the

receiving document (Internal Receiver Form) completed by the department that received the goods and services, the invoice, and the purchase order.

• Enters the invoice data into AMS Advantage including the amount by type of commodity.

• Completes a General Checklist for Payment Approval for each batch of invoices such as verifies “remit to” and coordinates with vendor maintenance staff to add or correct, verify signers of the documents for procedural compliance, verify documents for proof of delivery, review for compliance with County policy, etc.


• Processes emergency payments for the Human Services Department.

• Process non-purchase order payments for State Attorney and Public Defender’s Office non-encumbered operational expenses and settlement payments for BSO Risk Management.

• Assists in the processing of incoming mail sorting the invoices alphanumerically, filing receiving documents (Internal Receiver Form) alphanumerically.

• Allocates approximately 75% of available work hours to processing purchase order payments and emergency payments for the Housing and Human Services Department, and 25% of available work hours to processing and sorting mail.

• Reports to the Accounts Payable Supervisor.



Exhibit 3 (4)

Position Title


Accounts Payable (Cont’d) Account Clerk II

1.0

• Allocates approximately 60% of available work hours to

processing Requests for Payment (emergency payments) from the Housing and Human Services Department for rent, utilities, etc. for low-income households that face eviction or utility shutoffs. Verify the names and amounts, address, the supervisory signature, eviction notice, income, landlord property ownership, make a copy of the documents, coordinate setup of new vendor number and vendor for payment, etc.

• Completes a general checklist for payment approval for each batch of invoice such as verifies “remit to” and coordinates with vendor maintenance staff to add or correct, verify signers of the documents for procedural compliance, verify documents for proof of delivery, review for compliance with County policy, etc.


• Processes Broward County Sheriff’s Office refunds and restitution reimbursements for victims of crime.

• Processes park refunds e.g., cancelled reservations, etc. • Primary back up to Office Support Specialist performing

receptionist duties. • Reports to the Accounts Payable Supervisor.

Account Clerk II

1.0

• Assigned to the file room. • Responsible for the “file room”, filing and maintaining hard copy

documents for the Accounts Payable Section including filing accounts payable vouchers, wire transfers, cash receipts, etc.

• Pulls copies of paid cancelled checks routinely for FEMA review, internal auditors, external auditors, requests from using agencies and public records requests.

• Processes / intakes all of the mail for the Accounting Division including collecting the mail from the County mail room, opening the mail, sorting the mail, sorting the accounts payable documents by the unit it will be forwarded to for processing, etc.

• Check all payments documents for authorized signatures. • Completes a General Checklist for Payment Approval for each

batch of invoice such as verifies “remit to” and coordinates with vendor maintenance staff to add or correct, verify signers of the documents for procedural compliance, verify documents for proof of delivery, review for compliance with County policy, etc.

• Serves as the primary backup to the Accounts Payable Supervisor entering wires.

• Reports to the Accounts Payable Supervisor.



Exhibit 3 (5)

Position Title


Accounts Payable (Cont’d) Office Support Specialist

1.0

• Answers phone calls and e-mail for the Section. • Responds to questions from vendors regarding the status of

payments by the County including researching the status of the processing of the payment by the County.

• Receives visitors at the public counter for Accounts Payable. • Completes a General Checklist for Payment Approval for each


• Reports to the Accounts Payable Supervisor. Special Projects Coordinator 3

1.0

• Supervises the Special Projects Unit in the Accounts Payable

Section. • Troubleshoots the payment of invoices for Financial Reporting at

the end of the fiscal year e.g., invoices that should have been accrued.

• Routinely troubleshoots AMS Advantage problems with system documents such as open or closed POs or Receivers that inhibit the POs or invoices from being processed.

• Coordinates notification of year-end accruals to the Financial Reporting section by updating access database and providing appropriate reports.

• Serves as a backup to the staff in the unit. • Generates Internal Revenue Service Form 1099’s for vendors that

are tax reportable. • Reconciles the retention for vendors for those invoices processed

by the Special Projects Unit – all funds except Aviation, Port and Water/Wastewater.

• Completes a general checklist for payment approval for each batch of invoices such as verifies “remit to” and coordinates with vendor maintenance staff to add or correct, verify signers of the documents for procedural compliance, verify documents for proof of delivery, review for compliance with County policy, etc.

• Reports to the Accountant IV.



Exhibit 3 (6)

Position Title


Accounts Payable (Cont’d) Billing Specialist

1.0

• This position is responsible for the processing of payments for

contracts, primarily construction contracts. • This includes reviewing the contract, reviewing the contractors

and subcontractors invoices, reviewing the scope of work, calculating the retention and inputting changes in retention into an Excel Spreadsheet, reviewing the terms and conditions, etc.

• Completes a General Checklist for Payment Approval for each batch of invoice such as verifies “remit to” and coordinates with vendor maintenance staff to add or correct, verify signers of the documents for procedural compliance, verify documents for proof of delivery, review for compliance with County policy, etc.

• Reports to the Special Projects Coordinator 3. Accounts Payable Specialist

1.0

• Process purchase order payments (POPS). – 50% of available

work hours • Perform a 3-way match in processing invoices (purchase order

payments) including the receiving document (Internal Receiver Form) completed by the department that received the goods and services, the invoice, and the purchase order.

• Enter the invoice data into AMS Advantage including the amount by type of commodity.

• Complete a General Checklist for Payment Approval for each batch of invoices.

• Audit invoice payments on a daily basis balancing the check register by category to the batch total completed by the Account Clerk II’s for that batch – 50% of available work hours

• Audit invoice checks in AMS Advantage comparing the invoice to the payment in AMS Advantage to ensure that the vendor name, payment amount, handling code, and address is correct, the receiving document (Internal Receiver Form) completed by the department has the proper approval signature, etc.

• Process contract and non-profit payments • Reconcile check register against checks and backup daily. • Completes a general checklist for payment approval for each


• Reports to the Special Projects Coordinator 3.



Exhibit 3 (7)

Position Title


Accounts Payable (Cont’d) Accounts Specialist

1.0

• Enter the invoice data into AMS Advantage including the amount

by type of commodity. • Complete a general checklist for payment approval for each batch

of invoices. • Process all non-profit Direct Payment Vouchers from the Housing

and Community Development Department and the Human Services Department. Perform a 2-way match, matching the invoice to the Direct Payment Voucher.

• Update Excel spreadsheets for payments that use 2-party agreements.

• Reports to the Special Projects Coordinator 3. Account Clerk III

1.0

• Maintains the vendor table for the Purchasing Division. This

includes 25,000 vendors. • Maintains a vendor name table, vendor address table, and vendor

tax table. • Reports to the Special Projects Coordinator 3.

Billing Specialist

2.0

• Audit invoice payments on a daily basis balancing the check

register by category to the batch total completed by the Account Clerks for that batch.

• Audit invoice checks in AMS Advantage comparing the invoice to the payment in AMS Advantage to ensure that the vendor name, payment amount, handling code, and address is correct, the receiving document has the proper approval signature, etc.

• Maintain counts on all documents received and audited on spreadsheet.

• Audit all p-card fund line corrections. • Ensure all p-card fund line totals balance against Web II report. • Assist e-payables statement balancing/payment

processing/spreadsheet maintenance • Reports to the Accountant IV.

Billing Specialist

1.0

• Process travel voucher payment requests including verifying

approval by the department director, processing payment requests for conference registration, processing advance payment requests, etc.

• Reports to the Accountant IV.



Exhibit 3 (8)

Position Title


Accounts Payable (Cont’d) Accounts Specialist

1.0

• This position is vacant. • Process Fort Lauderdale Police Department security Detail

Payments monthly. Payments are keyed in Advantage and logged into a spreadsheet.

• Process Elderly and Veterans Services Stipend and Rent payments monthly. Payments are keyed in Advantage and logged into a spreadsheet.

• Process payment of water utility bills approximately weekly. Payments are keyed in Advantage and logged into a spreadsheet.

• Audit e-payables that are keyed by the Account Clerk II’s to ensure there is no Handling Code, the Pay Third Party box is checked, and the dollar amount is correct. The next day after auditor approves, balance the approved payments with the e-Payables Authorization Coversheet. Once the e-Payables payments balance with the coversheet and forward the payment file to Bank of America. At the end of each month, balance the processed e-Payables payment with the Bank of America statement that lists the total payment amount withdrawn by each vendor.

• Send weekly and monthly p-card reports to agency p-card coordinators. Review the P-card transmittals for original signatures from the cardholder and approving authority and look to see if backup documentation is attached. Manually enter or upload from the Works System the name, dollar amount, and budget information from the P-card transmittals on my P-card transmittal log. Ensure the totals I received from the P-card transmittals and from the Works System equal the monthly P-card total on the Excel worksheets. Upload transmittal log. Resolve kick-out issues according to the error message in Advantage by emailing the appropriate P-card holder and/or P-card coordinator. Box up transmittals monthly.

• Reports to the Accountant IV. Account Clerk III

1.0

• Audit invoice payments on a daily basis balancing the check

register by category to the batch total completed by the Account Clerk II’s for that batch.

• Audit invoice checks in AMS Advantage comparing the invoice to the payment in AMS Advantage to ensure that the vendor name, payment amount, handling code, and address is correct, the receiving document has the proper approval signature, etc.

• Reports to the Accountant IV. Sub-Total 17.0



Exhibit 3 (9)

Position Title


Payroll Payroll Manager

1.0

• Manages the preparation of the bi-weekly payroll process for the

County. • Supervises and reviews the work of Payroll Section staff

responsible for processing the County’s payroll. • Keeps abreast of all payroll related laws and operations through

training, and seminars. • Serves as a resource to answer employee inquiries regarding

payroll information including total hours and paycheck discrepancies.

• Coordinates with departments regarding time reporting. • Ensures payroll general ledger data is updated in Cyborg. • Trains departmental payroll representatives. • Prepares all payroll tax reports for the County e.g., Employer’s

Quarterly Federal Tax Return and the Florida Retirement System. Payroll Supervisor

1.0

• Responsible for auditing the payroll master file data entry

accomplished by the Payroll Specialist I’s in the Section for accuracy and completeness and the Florida Retirement System wire transfers.

• Supervise and coordinate the day-to-day work of the Section staff. • Conduct the bank reconciliation for the County’s payroll system

on a monthly basis e.g., checks outstanding. • Run the payroll through Cyborg each bi-weekly payroll process. • Test Cyborg system upgrades after ETS installs the upgrade.

Payroll Specialist II

1.0

• Responsible for auditing the payroll master file data entry

accomplished by the Payroll Specialist I’s in the Section for accuracy and completeness and the Florida Retirement System wire transfers.

• Conduct the bank reconciliation for the County’s payroll system on a monthly basis e.g., checks outstanding for quality control purposes.

• Run the payroll through Cyborg each bi-weekly payroll process. • Test Cyborg system upgrades after ETS installs the upgrade.

Payroll Specialist I

3.0

• Process payroll forms e.g., union deductions, W-4’s, address

changes, personnel action forms (new hires, transfers, terminations, etc.), etc.

• Balance the payroll totals within Cyborg to the totals within the timesheets (pre-payroll run) and resolve discrepancies.

• Process mileage reimbursements auditing the reimbursement rate per mile, the mileage, etc.

• After the payroll run is completed, run reports to check for discrepancies e.g., donated leave, garnishments, bus passes, manual checks, child support, alimony, etc.

Sub-Total 6.0



Exhibit 3 (10)

Position Title


Financial Reporting Accounting Manager

1.0

• Manages the Financial Reporting Section. • Supervises two (2) Accountant IV’s and three (3) Accountant III’s. • Fulfilled the duties of an Accountant III when an Accountant III

was on leave. • P

county auditor 115 s. andrews avenue, room 520 • fort ... · 3/29/2012 · county auditor . 115...

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