Auditing Functions Clerks Probate Department Ken Burke CPA

Auditing Functions Clerk’s Probate Department Ken Burke, CPA Pinellas County Clerk of the Court and Comptroller

Overview Ø Clerk’s Guardianship Authority Ø Clerk’s Role in Guardianship Ø Levels of Audits Ø Audit Checklists Ø Dates to Remember Ø Use of Technology Ø Guardianship Fees Ø Appropriate Bond for Assets Ø Responding to Orders Ø Audit Statistics Ø Improving Audits in Pinellas Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Enhanced Definition of Audit Section 744. 102, Florida Statutes, “Audit” means a… “… systematic review of financial and all other documents…. The term includes various practices that meet professional standards, such as verifications, reviews of substantiating papers and accounts, interviews, inspections, and investigations. ” Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Clerk’s Guardianship Authority Section 744. 368, Florida Statutes, THE CLERK … “…shall audit the verified inventory or the annual accounting. ” “…shall advise the court of the results of the audit. ” Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Clerk’s Guardianship Authority Ø Florida Rules of Probate Procedure Ø 5. 690 – 5. 710 Specific to filing of annual reports 60 days to file Initial Guardianship Reports Ø 90 days to file Annual Guardianship Reports Ø Ø Local authority – AO 2009 -036 Ø Ø Provides for specific requirements of the Guardians Provides direction to the Clerk regarding handling of annual reports and notification to Court Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Clerk’s Role in Guardianships Ø Statutory duty to audit and advise the Court Ø Provide a vital “Check and Balance” to guardianship Ø Clerk is independent Ø Clerk is not a party to proceedings Ø Communication to Court are not ex parte Ø Develop “Best Practices” to encourage consistency Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Clerk’s Role in Guardianships Ø Interact with several parties: Ø Ø Ø Ø Court General Magistrate Attorneys Guardians Court Monitor Law Enforcement Family Members General Public Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Clerk’s Role in Guardianships Ø Ensure Reports are: Ø Ø Ø Timely Complete Accurate Ø 100% are Audited Ø Magistrates review all audits Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Levels of Audits Ø Level One Audit (Clerk’s Probate) Ø Ø Ø 4 Probate Audit Specialists Completed using work slips Discrepancies sent to IG’s Office Ø Level Two Audit (Clerk’s IG) Ø Ø Requires Court approval 1 Inspector General Internal Auditor Ø Level Three Audits (Clerk’s IG) Ø Completed by IG’s office for significant discrepancies Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

“Top Secret” Audit Checklist Ø Guardianship Order Checklist Ø Simplified Guardianship Worksheet Ø Review of Initial Guardianship Plan Ø Initial Verified Inventory Ø Audit for Discharge Ø Review of Annual Guardianship Plan Ø Audit of Annual/ETG Final/Interim Accounting Ø Review of Annual Minor Guardianship Plan Ø Annual Review -DHSP- in lieu of an Annual Plan Ø Annual Audit Pooled Trust & Under 65 Trust Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Dates to Remember GID-Guardianship Inception Date (the date Letters were signed) Must file inventory of safe deposit box after opening Initial Inventory and Plan are due by June 8, 2015 Find an asset not on inventory must report within The Report Year is April 8, 2015 through April 30, 2016 (Next year report year is May 1, 2016 through April 30, 2017) Physician’s evaluation period Nov. 1, 2015 – Jan. 31, 2016 Annual Plan must be filed between Jan. 1, 2016 – Feb. 29, 2016 Annual Accounting must be filed by July 30, 2016 10 days 60 days 30 days 90 – 60 days 90 days Example: GID is April 8, 2015 Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Dates to Remember Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Guardianship Disaster Plans Administrative Order 2009 -036 Ø Provide disaster plan from facility Ø Disaster Plan Form available on Sixth Judicial website Ø Minor Ward living at home – no disaster plan required Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Use of Technology Ø E-Portal & Intelli. Dact Ø Case 360 Ø Odyssey Ø Ø Ø Filing Schedules Time Standards Citations Reports Orders to File Ø Orders to Show Cause Ø Orders Disapproving Ø Orders Approving (Prepared by GM) Ø Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Use of Technology Ø Filing Schedules – Odyssey Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Use of Technology Ø Time Standards - Odyssey Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Use of Technology Ø Incoming Documents - Intelli. Dact Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Use of Technology Ø Work Queues – Case 360 Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Use of Technology Ø Citations Report - Odyssey Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Responding to Orders to File or Disapproving Ø All responses should be submitted to the Clerk’s Office Ø Ø Ø Supporting documentation should be included in the response Copies of canceled checks are helpful for proof of payment of required fees If the Guardianship is solvent expect to show proof of payment for the examining committee fees Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Audit fee Schedule Fee schedules can be found on www. pinellasclerk. org Initial Verified Inventory Property Value in Excess of $25, 000 Annual Accounting Estates with value of: $25, 000 or less $25, 000. 01 up to and including $100, 000. 01 up to and including $500, 000 or more No fee for Simplified Accountings Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller $85. 00 $20. 00 $85. 00 $170. 00 $250. 00

Annual Maintenance Fees F. S. 744. 3135 Ø $7. 50 fee is required annually for the maintenance of a professional guardians file held with the Clerk’s Office Ø Beginning of each year fee is due to the Clerk’s Office Ø Failure to pay the maintenance fee will result in a disapproval for your cases. Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Fee Petitions Section 744. 108(1), Florida Statute “A guardian, or an attorney who has rendered services to the ward or to the guardian on the ward’s behalf, is entitled to a reasonable fee for services rendered and reimbursement for costs incurred on behalf of the ward” Ø Fee Petitions are submitted to the Clerk’s Office Ø Fee Petitions are NOT reviewed by the Clerk’s Office Ø Fee Petitions are reviewed by the General Magistrates Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Appropriate Bond for Assets F. S. 744. 351 Evaluate assets annually and adjust bond accordingly Cash assets, personal property, intangible assets should all be bonded – liquid assets Bond not necessary for depository accounts and real property Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Numbers Tell the Story MONTH NEW ESTATES/TRUST NEW GUARDIANSHIP BAKER ACTS TOTAL SUBSTANCE ABUSE OTHER - SOCIAL CASES 13 CASES 14 -15 13 -14 14 -15 13 -14 14 -15 OCTOBER 329 318 27 24 188 201 0 1 19 11 563 555 NOVEMBER 265 259 12 20 154 129 0 2 7 15 438 425 DECEMBER 255 305 18 22 188 3 3 9 16 473 534 JANUARY 267 296 22 30 205 198 0 2 13 19 507 545 FEBRUARY 297 298 28 24 188 192 0 2 14 16 527 532 MARCH 307 351 26 35 178 241 1 4 13 21 525 652 APRIL 325 333 26 31 174 200 0 3 13 11 538 578 MAY 323 324 27 23 195 0 4 13 16 558 562 JUNE 317 324 24 24 174 230 2 4 12 17 529 599 JULY 308 295 24 20 179 207 3 2 19 16 533 540 AUGUST 316 319 30 29 175 200 2 2 15 24 538 574 SEPTEMBER 310 274 22 32 216 192 2 3 9 21 559 522 3619 3696 286 314 2214 2373 13 32 156 203 6288 6618 ANNUAL TOTALS Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Numbers Tell the Story Case Type Percentage SUBSTANCE ABUSE 0% OTHER - SOCIAL 3% BAKER ACTS 36% NEW ESTATES/TRUST 56% NEW GUARDIANSHIP 5% Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Numbers Tell the Story Clerk Reviews & Audits Estates: 4, 634 Clerk Reviews & Audits Guardianship: 3, 228 Total Reviews & Audits: 7, 862 YTD as of October 5, 2015 Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Numbers Tell the Story 932 LEVEL I AUDITS were performed This includes Annual Accountings, Trust Accountings and Final Accountings 546 of these were sent to IG for review 56 LEVEL II AUDITS were performed 27 family guardian; 29 professional guardian 246 cases were audited for discharge YTD as of September 2015 Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Improving Audits in Pinellas Ø Guardianship Forms Development Ø Probate “Audit Action Alerts” Ø Participating in Guardian Association Meetings Ø Contributing to Guardianship Newsletter Ø Day in the Life of a Guardian Ø Probate Department Tours Ø Quarterly meeting with the IG and Clerk’s Staff Ø Quarterly meeting with Pasco Probate Clerk’s Office Ø Implementing “Best Practices” Ø Letters to “Non-Professional” Guardians Ø Emphasis on process improvement Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Improving Audits in Pinellas Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Improving Audits in Pinellas The Best Practices Committee on Guardianship appointed by the President of the Association of Florida Court Clerks and Comptrollers Ø Establish communication among the various agencies Ø Promote uniformity and community involvement Ø Utilizing internal resources Ø Steps for conducting desk reviews Ø Utilizing Statewide fee schedule Ø Restrict access to probate images Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Access to Probate Images - AOSC 15 -18 General Public No remote access Registered Subscriber Service Secure access through user name and password by written notarized agreement Access to expunged or sealed, confidential prohibited Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Resources Ø www. leg. state. fl. us Ø www. floridabar. org Ø www. jud 6. org Ø www. pinellasclerk. org Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Contact & Social Media Information Phone: Probate Court Records 315 Court Street, Room 106, Clearwater, Florida 33756 (727) 464 -3321 Fax: (727) 464 -4434 E-Mail: probate@pinellascounty. org Internet: www. pinellasclerk. org Facebook: www. facebook. com/Pinellas. Clerk Twitter: twitter. com/Pinellas. Clerk You. Tube: www. youtube. com/user/Pinellas. County. Clerk Flickr: www. flickr. com/photos/pinellasclerk/ Write: Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Your Suggestions Ø Suggestions for improvements may be sent to: Jerome Jordan – jdjordan@pinellascounty. org Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

Questions Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller

THANK YOU! On behalf of Ken Burke Clerk of the Circuit Court We strive to provide excellent customer service to your association and look forward to working with you to improve guardianship process in this county. Ken Burke, CPA, Pinellas County Clerk of the Circuit Court and Comptroller