Fiscal Division

Budget

The Budget is the driving force for financial operations of the Sheriff’s Office. The Fiscal Division prepares the agency’s annual budget for submission to the Manatee County Board of County Commissioners. The budgeted costs include the operation of the Administrative, Investigative, and Enforcement Bureaus, as well as the Corrections Bureau which oversees operations at the Jail. The Bailiffs at the Courthouse are also part of the Sheriff’s budget. A zero-based budget concept is the foundation for budget preparation. Once the annual budget is in place, the Division monitors the execution of the budget daily to analyze expenses and make revisions as needed. The Fiscal Division reports the budget status to the Sheriff and senior staff monthly. When necessary, amendments to the existing budget are coordinated with the County’s Budget Office and the Board of County Commissioners

General Ledger Accounting

Governmental accounting standards are utilized by the Fiscal Division to ensure fiscal accountability. Balance sheets, financial statements and bank reconciliations are done regularly for not only the Sheriff’s Office, but also for the Jail’s Inmate Welfare Fund and the Jail Commissary funds. Expenditures are analyzed to ensure that costs are within budget and spending is in accordance with standards for each type of funding. An independent accounting firm audits the Manatee County Sheriff’s Office each year. Our financial statements are placed on the website, as well as incorporated into the County Comprehensive Annual Financial Report (CAFR).

Account Management

Accounts Payable – The Sheriff’s Office processes about 1,000 non-payroll checks each month. We manage a database of over 10,000 vendors, with whom we conduct business. Invoices and bills received are typically turned around in two weeks. If problems must be resolved prior to payment and the time is delayed, payments are still made within the State’s prescribed time-line of 45 days. Employee travel reimbursements and tuition reimbursements are also processed in Fiscal. Accounts Receivable and Cash Receipts – We manage various reimbursements from state agencies and payments of revenue due to the Sheriff’s Office. We also process cash received from the False Alarm Reduction Unit and the Records Section. In addition, we bill other agencies and companies who contract with the Sheriff’s Office for services

Payroll

The Sheriff’s Office has nearly 1,200 certified and civilian employees who are paid bi-weekly by the agency’s in-house staff. The Payroll staff ensures that each employee’s direct deposit is accurate each and every pay period. In addition, they monitor each employee’s withholding, insurance and deferred compensation deductions, verifying that all are done in accordance with employee instruction and the laws of the State. Employer payments are made as required by law. All records are maintained in accordance with state and federal payroll guidelines.

Purchasing

The Purchasing Unit follows nationally accepted government procurement standards to purchase over $5 million worth of goods and services each year. A formal procurement process is used for major acquisitions, and a competitive bid/quote system is used for other purchases. These processes ensure the most effective use of taxpayer dollars. The Purchasing staff works with both employees and vendors to manage requisitions and purchase orders and receive equipment, vehicles, munitions and personal wear items and uniforms in addition to other items traditionally associated with running a business organization. Received items are processed and distributed or maintained in stores inventory for just-in-time distribution. Once items are assigned to employees, Inventory Control becomes responsible for tracking each asset’s life-cycle within the agency until it moves to disposal.

Inventory Control

The Inventory Control Unit maintains records of the Sheriff’s Office assets to include both non-fixed assets and fixed assets valued at more than $1,000. Book value of agency assets is over $18 million. Inventory Unit staff performs a physical inventory of more than 7,000 Fixed Assets each year per State Statute 274.02. The wide variety of equipment includes high value items in our Aviation and Marine Units and office furniture and equipment. Farm equipment, livestock, laptops and tablets, cell phones and police radios round out the list. Over 750 vehicles are inventoried along with the law enforcement essentials with which they are equipped.

Grant Management

The Fiscal Division monitors Federal and State grant activity. When appropriate grant funding opportunities arise, the Sheriff’s Office applies for grants to implement new programs and purchase equipment. The Grant Coordinator works with staff from each Bureau to develop projects in accordance with the funding agency’s goals and objectives. Budgets are developed and performance measures are identified to ensure project success. If awarded, Fiscal staff works with the affected cost center(s) to administer the budget and manage the required financial and program reports.

Fiscal also manages agreements that offset expenses for specific programs for which the Sheriff is responsible. Agreements with the Department of Children’s Services, the City of Anna Maria, the School Board of Manatee County, Manatee County Tax Collector and the County’s Community Services Department are included.