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Agenda 01/13/2009 Item #10GEXECUTIVE SUMMARY Agenda Item No. 109 January 13, 2009 Page 1 of 11 Recommendation to defer approval of two invoices totaling $707,317.85 from the Clerk of Courts for "Services per statutory charges" provided to the Board of County Commissioners during the Months of October and November, 2008. OBJECTIVE: To defer approval of two invoices received from the Clerk of the Circuit Court for "services per statutory charges" provided to the Board of County Commissioners (Board) during the months of October and November, 2008, to direct the Clerk to provide additional supporting documentation for the invoices and to provide additional direction as appropriate. CONSIDERATIONS: The first invoice for $380,319.43, dated November 21, 2008, was received on December 12, 2008 in the Board Offices. The second invoice for $326,998.42, dated December 21, 2008, was received on January 6, 2009, in the Board Offices. The transmittal letters were sent to the attention of the Board Chairman. The invoices were forwarded to the Budget Office on January 7, 2009 and January 6, 2009, respectively. Both of the transmittal letters reference the inclusion of supporting documentation which is a highly summarized schedule of transaction types, a number (count) of the transactions processed, and a unit charge of $7.00 for each transaction processed. In addition, there are several charges such as Board Minutes and Records, Investment Administration and MIS (Management Information Systems), that have a dollar amount but lack unit counts. Copies of the transmittal letters, invoices and supporting documentation are attached. There are two primary issues from a financial perspective. They are: 1. There is no adopted appropriation/budget for these charges which will be several million dollars on an annual basis. 2. Lack of detail in the supporting documentation, including a specific statutory citation which authorizes these charges and a lack of understanding in the methodology used to develop them. No adopted apyronrlation/budaet: The Clerk represents one of the six Constitutional Offices charges with the administration of the public's affairs in Collier County government. In the State Constitution and in the Florida Statutes, the Board is defined as the highest unit of local government, which includes the responsibility for establishing the annual County -wide budget; there is a well defined statutory budget process for the Board and the other constitutional officers to follow in establishing the annual budget for the County. The Property Appraiser and the Tax Collector participate in the budget process and provide their budgetary input as required statutorily. The Sheriff and the Supervisor of Elections compete in the budgetary request for funds/appropriations in the same manner as the County Manager's staff. The Clerk does not compete with the Sheriff, Supervisor of Elections or County Manager staff for a reasonable share of Board appropriations. Because of the Clerk's failure to participate in the Board's budgetary process, the Board has not established appropriations for the last two budget cycles, beyond those required for the Clerk's court operations. Lack of detail: The Board runs a billion dollar plus organization; it is a large business operation; it has established detailed purchasing policies and procedures which are designed to acquire best value products and services at a fair and reasonable competitive price. The prices in the attached invoices are standardized at $7.00 a unit; regardless of the simplicity /complexity /duplicity of the action. The unit rice last year was $6.00 a transaction discovered during a public records rea nd ten, No. 1 "n P Y g P 4 �larri�e�� the unit price seems to be seventeen percent (17 %) from one year to the next year. Page 2 of 11 The unit (transaction) price the Clerk is charging the Board can be as simple as answering a telephone call from a County staffer, sending an e -mail response to a County staffer e-mail question, printing a report from SAP or any of the numerous shadow systems maintained by the Clerk's Finance Department, drafting and posting a journal (accounting) entry, posting a budget amendment to the accounting system, sending a form letter to a vendor, etc., etc. Some of the unit transactions can be accomplished in seconds; some will take minutes or longer for more complex unit transactions. There is no agreed upon price basis or competitive measurement, such as the Board's purchasing policy would provide, for unit prices associated with these financial transactions. Regarding duplicity of effort, there are several steps identified to process an accounts payable or payroll transaction. The initial review of the highly summarized documentation attached to these invoices tends to indicate that each step has a separate $7.00 charge. There are strong indications these services can be acquired at a considerable cost saving if they go through the Board's competitive acquisition process. The biggest unknown is identifying the cost associated with the Clerk's pre -audit responsibilities. GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action. FISCAL IMPACT: The two invoices for services to the Board of County Commissioners during the months of October and November, 2008 total $707,317.85. RECOMMENDATION: That the Board of County Commissioners: 1. Defer approval of the invoices received from the Clerk; 2. Direct the Clerk to provide pre -audit level supporting documentation for the invoices; 3. Task the County Productivity Committee to review the methodology used in the development of these charges from a business perspective and to evaluate the reasonableness and competitiveness of these proposed charges; and 4. Have staff bring back to the Board upon successful review by the County Productivity Committee. PREPARED BY: John Yonkosky, OMB Director N CLERK OF THE CJRCi Dwight E. Brock COLLIER COUNTYPOUR , 3301 TAMIAMI'1; NIL E Clerk of Courts PO. BOX 41,3044 NAPLES, FLORIDA"` 101 January 06, 2009 Tom Henning, Chairman Collier County Board of County Commissioners 3301 E. Tamiami Trail Bldg F. Naples, FL 34112 Dear Chairman Henning: COURT OM9 Agenda Item No. 10G January 13, 2009 Page 3 of 11 Clerk of Courts Accountant Auditor Custodian of County Funds Attached please find the December 2008 invoice, including support documentation, for Clerk of Court Services to the Board in the amount of $326,998.42. If you have any additional questions please contact our office at 530 -6299. Thank you. Sincerely, I 'ttA I ' kt� Crystal . Kinzel Finance Director Clerk of Courts Cc: Dwight E. Brock, Clerk of the Circuit Court CKK /mab Q: /Crystal /crystal's letters via michele Phone (239) 252 -2646 Fax (239) 252 -2755 Website: www.collierelerk.com Email: collierclerkCacollierelerk.com CLERK OF THE CIRCi Dwight E. Brock COLLIER COUNTY gOURT g 3301 TAM IAMI TAIL E Clerk of Courts P.O. BOX 4044 NAPLES, FLORIDA��1101 INVOICE December 17, 2008 Invoice number 20081217 TO: Board of County Commissioners DESCRIPTION Invoice for November services per statutory charges TOTAL AMOUNT Please make payment to: DWIGHT E. BROCK COLLIER COUNTY CLERK OF COURTS P.O. BOX 413044 NAPLES, FL 34101 -3044 Invoices are due and payable upon receipt. COURT Agenda Item No. 10G January 13, 2009 Page 4 of 11 Clerk of Courts Accountant 44 Auditor f Custodian of County Funds $326,998.42 $326,998.42 Agenda Item No. 10G January 13, 2009 Page 5 of 11 BCC TRANSACTIONAL COST ANALYSIS FY 2009 TRANSACTION TYPE JOURNALENTRY _ BUDGET AMEND _ INTERGOV'T CHG BOND DOCUMENTS _ _891 32 _$__6,237.00 $ _ - _ _224_.00 $ - $ - TREAS REPORT 99 $ 693.00 INVESTMENT INTEREST 44 $ 308.00 BANK REC NSF PROCESSING _ _ UNCLAIMED FUNDS AUDIT SCHEDULES 743 $ 5,201.00 4 $ 28.00 _ - $ - 125 $ 875.00 FUEL TAX REPORTING FUND BINDERS 384 $ 2,688.00 $ 1_2,159.00 ----- __ 1,7.37 62 GRANTS _ _ _ AGENDA REVIEW FIXED ASSET RECORD $ _ _ 434.00 $ 70.00 _ 10 1,240 $ 8,680.00 CAFR - ADDITIONAL CATEGORIES 1,197 531 $ 8,379.00 .!,.; $ 3,717.00 VALIDATION /RECONCILIATION CORRESPONDEN MASTER DATA SET UP _ 49 $ 343.00 VARIOUS REPORTS VARIOUS RECONS IMPREST FUNDS SPECIAL DISTRICTS 454 271 $ 3,178.00 $ 1,897.00 $ - $ - - - SAP REPORTS - $ _ - MISC PRODUCTION - FIRE DISTRICT REMITTANCES 20 37 $ 140.00 $ 259.00 $ 301.00 $ - - REFUND REQUEST REVIEW (CDPN) - REFUNDS (EMS & UB) 43 - 1ui,. '.53,811: 004 CORRESPONDENCE CHECK RUN RETURNED CHECKS INVOICES (Input) OUTGOING WIRES 1,429 $ 10,003.00 1,936 - $ 13,552.00 $ - 6,455 $ 451185.00 174 $ 1,218.00 .� �.;. ; nry i�8� Jrayr „g�f a$UBTOTA'31 '9,994c S`?,a:89,9581i90:'. $ 966.00 - $ 7,644.00 $ 210.00 VALIDATION /RECONCILIATION CORRESPONDEN 138 REFUNDS CASH RECEIPTS (Does Printed) 1,_092 30 COPIES TO DEPTS. v,y CONTRACTS -PAY APP CONTRACTS -CHG ORD CONTRACT REVIEW CONTRACTS AGENDA 2,366 604 791 $ 16.562.00 $ 4,228.00 $ 5,537.00 10 728 $ 70.00 $ 5,096.00 CONTRACTS REPORTS •, 'SC'IBTOTAI- " '± e. a1A199 i -= 93:00] S: \BOCC Monthly Invoices \FY2009 \BCC Detailed Spreadsheet \02 November 08 \BCC Detailed Spreadsheet.xls Agenda Item No. 10G January 13, 2009 Page 6 of 11 SABOCC Monthly Invoices \FY2009 \BCC Detailed Spreadsheet \02 November 08 \BCC Detailed Spreadsheet.xls $ 2,555.00 $ 14.00 $ 14.00 COVER SHEETS/PARS 365 2 — 2 SE161FURTHEST ENTRY DATE CATA -- SE16 /ABSENCE'ATTENDANCE 2 2 $ 14.00 $ 14.00 60 _PT _ _ _ _ PDC VALIDATE ACCRUALS _ 2 _ 4 2 67 $ 14.00 $ 28.00 $ 14.00 $ 469.00 PR SIMULATION RUN PAYROLL GROSS TO NET JOURNAL COMPARES FI /CO SIMULATION FI /CO SIMULATION /REJECTS 3RD PARTY SIMULATION 6 $ 42.00 $ 14.00 $ 14.00 $ 14.00 $ 14.00 2 2 2 2 77 13 PRE DME CREATE ACH FILE /SUMMARY CREATE CHECKS /SUMMARY FCHN (CK REGIST_E_R1 $ 539.00 $ 91,00 11 $ 77.00 $ 63.00 POSPAY FILE SA38 DEDUCTIONS /GARNISHMNTS RPT WIRES /SUNCOAST- NATIONWIDE -ICMA 3RD PARTY (LIVE) UPDATE REMITTANCE TABLE CREATE 3RD PARTY RUN PCPO 3RD PARTY CREATE FI /CO POSTING RUN PCPO FI /CO POSTING RUN ACCOUNTS PAYABLE REMIT_ _TANCE _ _ 9 _ 36 45 S 252.00 $ 315.00 2 2 2 6 $ 14.00 $ 14.00 $ 14.00 $ 42.00 4 18 86 32 4 $ 28.00 $ 126.00 $ _ 602.00 _ $ 224.00 $ _ 28.00 $ 385.00 $ - WAGE TYPE REPORTS OFF CYCLES FRS QTRLY COPIES/YONKOSKY _ 941 QTRLY /UNEMP OTRLY PAYROLL/W2 RECON ADVICES /CHECKS AUDIT CAT2 55 - - 40 $ - $ 280.00 3,806 $ 26,642.00 835 $ 5,845.00 " °' ° - =• • 5l'18TOTAL 5;545' S. 30;815:00 DOCUMENTS $ 25,992.09 AUDIT REPORT PAGES TOTAL DOCUMENTS / COSTS 24 S 168.00 $ 231,057.09 $ 14,199.33 S 81,742.00 29,295 I, INVESTMENT ADMINISTRATION MIS COSTS $,118T4QTAL .;$. i 95,941:33: A :a;'t' AMONTHOY"TOT'AL n, Year -to -Date Total 707,317.85 Agenda Item No. 10G January 13, 2009 Page 6 of 11 SABOCC Monthly Invoices \FY2009 \BCC Detailed Spreadsheet \02 November 08 \BCC Detailed Spreadsheet.xls CLERK OF THE 011 Dwight E. Brock COLLIER COUNTY Clerk of Courts 3301 TAMIAMI P.O. BOX 4 NAPLES, FLORID December 12, 2008 Tom Henning, Chairman Collier County Board of County Commissioners 3301 E. Tamiami Trail Bldg F. Naples, FL 34112 Dear Chairman Henning: Attached please find the October 2008 invoice, including support documentation, for Clerk of Court Services to the Board in the amount of $380,319.43. If you have any additional questions please contact our office at 530 -6299. Thank you. Sincerely, �r Crystal K. Kinzel Finance Director Clerk of Courts Cc: Dwight E. Brock, Clerk of the Circuit Court CKK /mab Phone (239) 252 -2646 Fax (239) 252 -2755 Website: www.collierelerk.com Email: collierelerk @collierclerk.com '1 11_ Agenda Item No. 10 llier January 13, 20gf� Page 7 of h TIT COURT MOUSE EAST Clerk of Courts Accountant ri -3044 Auditor Custodian of County Funds Attached please find the October 2008 invoice, including support documentation, for Clerk of Court Services to the Board in the amount of $380,319.43. If you have any additional questions please contact our office at 530 -6299. Thank you. Sincerely, �r Crystal K. Kinzel Finance Director Clerk of Courts Cc: Dwight E. Brock, Clerk of the Circuit Court CKK /mab Phone (239) 252 -2646 Fax (239) 252 -2755 Website: www.collierelerk.com Email: collierelerk @collierclerk.com CLERK OF THE C�RCT Dwight E. $COCk COLLIER COUNTY gOURT g 3301 TAMMMI TgAIL E Clerk of Courts P.O. BOX 41044 NAPLES, FLORIDA $4101 INVOICE November 21, 2008 Invoice number 20081121 TO: Board of County Commissioners Agenda Item No. 10G January 13, 2009 Page 8 of 11 COURT Clerk of Courts Accountant Auditor Custodian of County Funds DESCRIPTION Invoice for October services per statutory charges $380,319.43 TOTAL AMOUNT $380,319.43 Please make payment to DWIGHT E. BROCK COLLIER COUNTY CLERK OF COURTS P.O. BOX 413044 NAPLES, FL 34101 -3044 Invoices are due and payable upon receipt. BCC TRANSACTIONAL COST ANALYSIS FY 2009 1 TRANSACTION TYPE JOURNALENTRY _ BUDGETAMEND 780 35 $ 5460.00 $ 245.00 INTERGOV'T CHG $ BOND DOCUMENTS $ - TREAS REPORT 257 $ 1,799.00 INVESTMENT INTEREST 15 $ 105.00 BANK REC 791 $ 5,537.00 NSF PROCESSING 4 $ 28.00 UNCLAIMED FUNDS -_ AUDITSCHEDULES _ _ 17 _$-__ $ 119.00 FUEL TAX REPORTING 220 64 $ 1,540.00 FUND BINDERS $ 448.00 GRANTS 78_ $ 546.00 AGENDA REVIEW FIXED ASS ETRECORD CAM ADDITIONAL CATEGORIES _ 2 $ 14.00 1,795 $ 12,565.00 102 $ 714.00 $ 3,318.00 VALIDATION /RECONCILIATION CORRESPONDENC 474 MASTER DATA SET UP 18 $ 126.00 VARIOUS REPORTS _ _ 529 1,596 - $ 3,70300 _ VARIOUS RECONS IMPRESTFUNDS SPECIAL DISTRICTS $ 11,172.00 $ - - $ - SAP REPORTS 223 $ 1,561.00 MISC PRODUCTION 100 $ 700.00 - FIRE DISTRICT REMITTANCES 24 $ 168.00 $ 686.00 - REFUND REQUEST REVIEW (CDPN) 98 - REFUNDS (EMS 8 US) 154 $ 1,078.00 } "e;,'• "'a.r`iw. � -': +T;} . ":n<,.S STiOTAL ,7,376 5.^'1:61.,632.00' CORRESPONDENCE 11929 $ 13,503.00 CHECK RUN 1,737 $ 12,159.0.0_ _ RETURNED CHECKS INVOICES (Input) - 8,266 $ - $ 57,862.00 OUTGOING WIRES 306 $ 2,142.00 revN� ,..rom,. � +'isss._�. � BUBTOI'iCL' #r•� 'i2.23$ >S' + "'n'8$,68666- 132 1 1,071 $ 924.00 $ 7.00 $ 7497.00 VALIDATION /RECONCILIATION CORRESPONDENC REFUNDS CASH RECEIPTS (Docs Printed) SCHEDULES PROVIDED TO COUNTY DEPTS. 62 $ 434.00 8,662;00 °. CONTRACTS -PAY APP CONTRACTS -CHG ORD CONTRACT REVIEW 2,662 $ 18,634.00 1,001 517 $ 7,007.00 $ 3,619.00 CONTRACTS AGENDA CONTRACTS REPORTS 2 155 $ 14.00 $ 1,085.00 ' F+ _ %- SUBTOTAL =`..;:- 4,33Y $ 30,369:U0- Agenda Item No. 10G January 13, 2009 Page 9 of 11 C: \Temporary Internet Files \COntent.Outlook\4XML86U2 \BCC Detailed Spreadsheet.xls TRANSACTION TYPE SHEETS /PARS 805 $ 5,635.00 _COVER SE161FURTHEST ENTRY DATE 3 $ 21.00 CATA 5 $ 35.00 SE16 /ABSENCE'ATTENDANCE 5 $ 35.00 PT 60 PDC VALIDATE ACCRUALS 9 $ 63.00 3 $ 21.00 PR SIMULATION 10 $ 70.00 RUN PAYROLL GROSS TO NET JOURNAL 3 $ 21.00 102 $ 714.00 COMPARES 14 $ 98.00 FI /CO SIMULATION FI /CO SIMULATION /REJECTS 4 $ 28A0 56 $ 392.00 _ -._- 3RD PARTY SIMULATION PRE DME 3 3 $ 21.00 $ 21.00 CREATE ACH FILESUMMARY CREATE CHECKS /SUMMARY 115 21 $ 805 00 $ 147 00 FCHN (CK REGISTER) POSPAY FILE SA38 DEDUCTIONS /GARNISHMNTS RPT WIRES /SUNCOAST- NATIONWIDE-ICMA 3RD PARTY (LIVE) UPDATE REMITTANCE TABLE 18 $ 126.00 $ 189.00 _ __27 53 104 $ 371.00 $ 728.00 3 3 $ 21.00 $ 21.00 CREATE 3RD PARTY RUN PCPO 3RD PARTY 3 9 $ 21.00 $ 63.00 $ 4200 . CREATE FI /CO POSTING RUN 6 PCPO Fl/C0 POSTING RUN 33 $ 231.00 ACCOUNTS PAYABLE REMITTANCE WAGE TYPE REPORTS OFF CYCLES 139 52 17 $ 973.00 $ 364.00 $ 119.00 FRS 44 $ 308.00 QTR_ LY COPIES/YONK_OSK_Y_ 4 $ 28.00 _.._ 941 QTRLY /UNEMP QTRLY PAYROLLfW2 -RECON ADVICES /CHECKS AUDIT CAT2 _ 249 $ 1,743.00 60 5,702 1,161 $ 420.00 $ 39,914.00 $ 8,127.00 ? " ,., SUBTOTAL •;: ='.:., 6,848 DOCUMENTS $ 45,629.10 AUDIT REPORT PAGES TOTAL DOCUMENTS / COSTS 42 34,107 $ 294.00 $ 284 378.10 INVESTMENT ADM IN I STRATION MIS COSTS $ 14,199.33 $ 81,742.00 'SUBTOTAL: ` MONTHLY TOTAL Year -to -Date Total 380,319.43 Agenda Item No. TOG January 13, 2009 Page 10 of 11 C' \Temporary Internet Files \Content.Outlook \4XML86U2 \BCC Detailed Spreadsheet.xls Page 1 of 1 Agenda Item No. 10G January 13, 2009 Page 11 of 11 COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS Item Number: 10G Item Summary: Recommendation to defer approval of two invoices totaling $707,317.95 from the Clerk of Courts for "Services per statutory charges" provided to the Board of County Commissioners during the Months of October and November 2008. (John Yonkosky, Director, Office of Management and Budget) Meeting Date: 1/13/2009 9.00'00 AM Approved By James V. Mudd County Manager Date Board of County County Manager's Office 117/2009 5:15 PM Commissioners file: / /C:AAgendaTest \Export\121- January%2013 % 202009 \10. %2000UNTY %20MANAGE... 1/7/2009