Is the office authorized to utilize charge accounts (blanket purchase orders) at local stores? If authorized to utilize charge accounts, what vendors are approved? To whom are the reviewed, blanket purchase orders submitted for payment? How is the office invoiced for blanket purchase orders (e.g., upon purchase, weekly, monthly, etc.)? Store cards: Does the court clerk’s office have an assigned store (e.g. Walmart/Lowes) card? If so, where is it maintained? If not, does the office have access to another store card (e.g., county finance)? Is the store card used for blanket purchases, or is a purchase order required prior to the purchase? Who is authorized to use the store card? What happens to any unspent amount on the purchase order (do you liquate it with county finance/mayor’s office)? Contracts: Who is authorized to sign all county contracts dealing with purchasing for the clerk’s office? Do any contracts require county legislative body approval (longer than a year in length)? Is there a requirement for the county attorney to review proposed contracts (including lease agreements) before signing? If there are capital leases for equipment (e.g., copiers), do the county commission and office of local finance approve these prior to signing? Who serves as the contract monitor for the clerk’s office? How is the contract monitored for vendor compliance? Emergency purchases: Who coordinates with the county finance department/mayor’s office in the case of emergency purchases? Does the county have an adopted policy that addresses emergency purchases? How are emergency purchases documented to ensure compliance with purchasing policies? Payroll: If a salary suit is not filed, who prepares the letter of agreement to authorize payroll? Who is responsible for verifying that the original budget/budget amendments authorized by the county commission are posted to the clerk’s monthly budget to actual reports accurately? Who is responsible for identifying anticipated budget overages before they occur? Who in the clerk’s office is responsible for notifying the finance/mayor’s office about these overages in a timely manner?
Is the office authorized to utilize charge accounts (blanket purchase orders) at local stores? If authorized to utilize charge accounts, what vendors are approved? To whom are the reviewed, blanket purchase orders submitted for payment? How is the office invoiced for blanket purchase orders (e.g., upon purchase, weekly, monthly, etc.)? Store cards: Does the court clerk’s office have an assigned store (e.g. Walmart/Lowes) card? If so, where is it maintained? If not, does the office have access to another store card (e.g., county finance)? Is the store card used for blanket purchases, or is a purchase order required prior to the purchase? Who is authorized to use the store card? What happens to any unspent amount on the purchase order (do you liquate it with county finance/mayor’s office)? Contracts: Who is authorized to sign all county contracts dealing with purchasing for the clerk’s office? Do any contracts require county legislative body approval (longer than a year in length)? Is there a requirement for the county attorney to review proposed contracts (including lease agreements) before signing? If there are capital leases for equipment (e.g., copiers), do the county commission and office of local finance approve these prior to signing? Who serves as the contract monitor for the clerk’s office? How is the contract monitored for vendor compliance? Emergency purchases: Who coordinates with the county finance department/mayor’s office in the case of emergency purchases? Does the county have an adopted policy that addresses emergency purchases? How are emergency purchases documented to ensure compliance with purchasing policies? Payroll: If a salary suit is not filed, who prepares the letter of agreement to authorize payroll? Who is responsible for verifying that the original budget/budget amendments authorized by the county commission are posted to the clerk’s monthly budget to actual reports accurately? Who is responsible for identifying anticipated budget overages before they occur? Who in the clerk’s office is responsible for notifying the finance/mayor’s office about these overages in a timely manner?
4_Sample%20internal%20Control%20Questions%20Circuit%20Court%20Clerk%20%20-Final.docx