Welcome to the Fiscal Division of the Manatee County Sheriff’s
Office. We are a support group that performs those services necessary for
conducting the Agency's financial functions in accordance with the Uniform Accounting
System of the State of Florida. The division is comprised of the following sections:
- Payroll – We are responsible for the complete processing of bi-weekly
payrolls. The payroll is prepared for an estimated 1,100 civilian and certified
employees. These important functions include direct deposits for pay,
additional insurance coverage, deferred compensation, and other deductions as necessary.
We process W-2’s for our employees and 1099’s for contractor services. We
pay the employer FICA and Medicare to IRS and retirement contributions to the state’s
Florida Retirement System. All work is performed and records maintained within the
- Accounts Payable – We pay the agency’s vendors within the State
prescribed timeline of 45 days (actually about 2 weeks). We maintain a database
of over 7,500 vendors. Accounts payable also handles employee travel reimbursement,
tuition reimbursement, and agency credit card payments. We process in excess
of 800 non-payroll related checks per month.
- Accounts Receivable/ Cash Receipts – We process cash received from
the False Alarm Reduction Unit, the Records Section, miscellaneous reimbursements
from state agencies, and payments of revenue due to the Sheriff’s Office. We bill
other agencies and companies that contract with the Sheriff’s Office for specialized
services. These revenues are forwarded to the County for their use.
- General Ledger Accounting – We perform governmental accounting
for the Agency. We prepare MCSO Balance sheets, financial statements, and Bank reconciliations
on a regular basis. Analysis of expenditures, as they relate to various fund types,
is an integral part of fiscal accountability. We are audited each year by
an independent accounting firm. Our financial statements are incorporated
into the County’s Comprehensive Annual Financial Report (CAFR)
- Jail Commissary Accounting- we handle the finances of the Jail
Inmate Welfare Fund and Commissary Funds.
- False Alarm Reduction Unit – the financials and preparation of
the False Alarm Unit accounting statements are prepared by this department. The
establishment of internal controls and processes is another duty of this department.
- Budget Preparation and Execution – one of the main duties of the
Fiscal department is to prepare the agency’s annual budget for submission to the
Manatee County Board of County Commissioners. Our budget covers the Jail,
Bailiffs at the courthouse, the Administrative, Investigative and Enforcement Divisions.
Budgets are prepared using a zero based budgeting concept. Equally important is
the on-going analysis of the Sheriff’s Office budget. Budget revisions, either amendments
to existing budgets or additions, are coordinated with the County’s Budget Office
and the Board of County Commissioners. Budget execution is monitored daily
and reported monthly to the Sheriff’s senior staff.
- Internal Controls – the Fiscal department is responsible for establishing
internal controls and processes necessary to safeguard the assets of the Sheriff’s
Office. We work with external auditors selected by the County Commissioners to do
annual and semi-annual audits and the Clerk of Court Auditors. Additionally, we
provide supporting details for State and Federal auditors at various times during
- Performance Measurement – we value the trust that our citizens
put in us to spend their treasure wisely. We monitor key processes to ensure
that we are efficient and effective in our stewardship. Expenditures are monitored
daily against approved budgets. Any purchase over $1,000 is first approved
by the Fiscal department before presentation to the senior management for final
- Grant Management – this position directs the development of grant
applications, including assisting bureaus with project planning, budgeting project
expenses and performance outcomes. The division is also responsible for the administration
of all grant award agreements (state, local, and federal), including approving expenditures
to ensure they are within the terms of the agreement, overseeing implementation
of project related activities, and financial and programmatic reporting. The grants
include DUI; Homeland Security, Victims Advocate, Technology grants, Justice Assistance
Grants, and Corrections Academy just to name a few. We manage over 15 different
grants with a combined worth of nearly $5 million.
- Responsible for the identification of expenses that may be reimbursable from other
sources. This includes the financial management of organizations that contract with
the Sheriff’s Office such as: Department of Children Services, City of Anna Maria,
School Resource Officers, and Community Services.
- Inventory Control – We maintain all inventory of the agency and
perform a physical Inventory of all 6000 Fixed Assets each year per state statute
274.02. Inventory includes both fixed assets (assets over $1,000) and non-fixed
assets which has a totaled value of over $35 million. We inventory a wide variety
of equipment from the higher valued items in our Aviation and Marine units to the
smaller desks and chairs throughout the department. We inventory over 800 vehicles
in the agency and all related equipment in the cars. We also inventory livestock
and all MSO farm equipment located throughout Manatee County related to the Sheriff’s
- This unit is also responsible for the maintenance and issuance of all cell phones
- Purchasing Section - This is a support section that is responsible
for providing the Manatee County Sheriff’s Office with purchasing functions to support
all sections of the Agency. These functions include the administering of the procurement,
requisitioning, distribution, issuance, and accountability of owned or leased property
including installed property, equipment, vehicles, munitions, and personal-wear
or used items. This includes all aspects of the purchasing cycle from the receipt
of a requisition, to the disposal of obsolete Sheriff’s Office property. We are
a service oriented section that is charged with providing superior customer service
to fellow employees as well as vendors that conduct business with the Manatee County
Sheriff’s Office. While maintaining a high degree of integrity and trust,
we strive to protect taxpayer dollars by conducting our business through a competitive
quote and bid system. The purchasing section buys over $5 million worth of
goods per year in support of the various departments.
The Purchasing Section is open for business from 8:00 a.m. to 4:30 p.m., Monday
through Friday with the exception of legal holidays.
The mission of the Manatee County Sheriff's Office, Purchasing Section is to;
- Provide high-quality goods at the most economical prices in compliance with governmental
- Maximize the purchasing power of public funds while promoting fair and open competition.
- Follow a strict code of ethics avoiding the appearance of and preventing the opportunity
- Maintain good vendor relations in order to promote the Sheriff’s Office reputation
for fair dealing.
These are just a sample of the things that are monitored and maintained daily by
the Fiscal Division staff. If you have any questions or need further information
about any of these services, please feel free to contact us.