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Miami-Dade County Courthouse
73 W Flagler Street | Miami, Florida 33130
Telephone: (305) 275-1155 | Business Hours: 9:00am- 4:00 pm

The Office of the Comptroller is responsible for accounting for all the financial activities of the Clerk's Office; budgeting and monitoring expenditures; revenues and capital projects; conducting audits to ensure compliance with established procedures and internal controls; and maintaining the Child Support/Alimony  area (Central Depository). The Comptroller also serves in an advisory capacity on the County's Investment Advisory Committee and various others committees at the Clerk’s request.

ACCOUNTING RESPONSIBILITIES

The Accounting Section is responsible for all of the financial activities of the Clerk of the Circuit and County Courts. This includes various control and reporting functions such as the safeguarding of assets, the development and monitoring of compliance with internal controls, cash management, the earmarking of funds for investment and the transfer and distribution of funds to Federal, State, County and Municipal governments. In addition, one of its most basic functions is the preparation of periodical financial statements for the Clerk's ten agency funds in accordance with generally accepted accounting principles and the completion of the annual CPA's external audit. Inherent in the above responsibilities is ensuring that all financial transactions are in compliance with all applicable laws, regulations and contracts.

SPECIFIC RESPONSIBILITIES:

• Provide all necessary information, coordinate the audit and prepare financial statements for the annual external audit conducted by the CPA firms.

• Analyze new legislation and develop procedures to implement the directives on the collection and distribution of funds. Communicate and coordinate functions with all of the affected divisions of the Clerk of the Courts.

• Transfer funds between bank accounts in the most effective manner necessary to ensure the highest return on investments.

• Provide management from State, Federal, Municipal and County governments with multiple reports and statistics.

• Prepare monthly financial statements.

• Prepare all of the bank reconciliation and reconciliation of all  the subsidiary ledgers to the general ledger balances on a monthly basis. Reconcile and identify differences.

• Interact with various banks, municipalities, State Departments, Federal Departments and the County.

• Research and resolve customer and credit card charge-back activity.

• Reimburse jurors, State, City and County police and pre-trial witnesses for their services as stipulated by statute.

• Directly collect felony fines and non-probation restitution payments.

• Provide support for the IBM mini-computer utilized to record daily cash collections in most of the locations.

• Perform billing and collection procedures for government receivables and for insufficient fund checks.

• Issue refund checks.

• Distribute funds collected to the appropriate recipients as stipulated by legal directives.

• Perform billing and collection for record center storage charges.

BUDGET RESPONSIBILITIES

The Budget Section is responsible for preparing the Miami-Dade County Clerk's Office operating budget which consists of expenditures of over $90 million and revenues of $90 million. This section is responsible for monitoring operating expenditures and revenues, as well as, capital project expenditures. This is accomplished through the preparation and analysis of complex fiscal reports including periodic financial statements, reports, summaries, schedules and tabulations, revenues and expenditures reporting, and budget calculations and projections.

AUDIT RESPONSIBILITIES

The Auditing Section focus is on developing standard Cash Management procedures which are in compliance with Florida State Statutes, Administrative Orders, County Ordinances and other legal authorities. Special projects for which this Section is responsible are the capital equipment inventory, the Emergency Preparedness Committee and the Ex-Officio Internal Audit and Pre-Audit functions.

The Audit Section is responsible for the following:

• Prepare standardized cash management policies and procedures for the 11 divisions and 8 individual units of the Clerk's Office;

• Conduct cash management audits of the divisions and units;

• Prepare operational audits based on the outlined policies and procedures;

• Conduct financial audits of the cash management Division of the Clerk's Office and implement internal controls;

• Provides for efficient use of resources with the Clerk's Office.