Okaloosa County BOCC — February 11, 2013 — FAA AIP Grant Oversight Risk Assessment Sponsor Checklist w/attachments — reading text

Other Unlawful fnterference....cccceeecsnstseiserertrrrereeren TO HY, Failure of Power for Movement Area Lighting,.....c.ccccctccssrerrererresterererereneree dD 3 L. Water Resoue Situations....cceccrrrrrernrerearirerererene , Te Crowd Comtvol vcscccecsesrsuvrssreereeees ners sree deriaesnerseserrery rere ct BO TV, Appendices oc cesceeeres depen tenbyeresutsercorsvavesiierenaeroarapeesiereesarsereey sane rnriaB4 A. Eglin AFB Comprehensive Emergency Management Plan B. Okaloosa County Organizational Structure C. Okaloosa County Aizport System Organizational Structure D. Joint Use Agreement between the United States Air Fores and Okaloosa County BE. Authorities end References B, News Media Plan. G, Egln Fire and Emergency Services Response Cards H. = News Media Contact List L Terminal Evacuation Plan tF List of Atoa Hospitals . Adrport Equipment and Supplies L, Northwest Flotida Regional Airport Emergency Contact List M. = Radio Equipment and Call Sign Information N. Okaloosa County Airports Emergency Resporise Checklist QO, Tank Farm Fire/Fuel Spills P, Northwest Florida Regional Airport Destructive Weather Plan Q. — Extreme Woather Checklist R. Hurricane Preparedness Checklist POLICY AND PROCEDURE MANUAL CLERK OF THE CIRCUIT GQURT BCG’s FINANCE DEPARTMENT OKALOOSA COUNTY, FLORIDA ALLEL CTA POLICY.NO.: AP 001 SECTION: Accounts Payable SUBJECT: Accounts Payable Policies and Procedures EFFRCTIVE DATE: 10-01-2006 SUPERCEDES: 10-01-2003 APPROVED BY: DATE: ‘aL UMA Background: Internal control procedures require the County to maintain sufficient ‘on and control of vouchars/purchase orders needed to properly record payments to documentati vendors, Purposelintent: To establish procedures for the Accounts Payable Sectlon of the Finance Department, Internal Controfs Used:: (a) Trained competent personnel (0) Independent review and verification {c) Separation of duties ( throughout the process ) (d) Written Purchasing procedures (@) Supervisory review and monitoring (f) Established State Guidelines (g) Limited Computer Access (k) Documentation of actions Procedure: Accounts Payable clerks (a) are assigned specific duties as needed, The clerks are responsible for maintaining all venders which fall under their assigned duties including but not limited to: verification of Invoices, Issuing payments, balancing statements and researching problems. The imaging system is utillzed to view previously processed vendor payments and supporting documentation. incoming mail is received, clocked in the day It is recelved and sorted by the specified clerk in the Accounts Payable section. All paperwork should be identified when the mail is received. Documents that do not belong In the Finance Department should be forwarded to the correct department/person immediately. All documents should be filed in the appropriate file, Docurnents should not be left on top of a desk or {n unmarked file, sate CLA ANTE mi Date; February 21, 2013 : Page 1 of 6 Receiving reports and invoices are matched (b) according to the purchase order/contract number listed on the Invoice, These documents are verified for proper documentation and keyed for payment on their due date, The Invoices for services/merchandise will be paid only after a matching purchase order is Issued, (cd) Other invoices which are standard “Non Encumbrance” payrhents are Identified in the county Purchasing Manual, Page 18 — Direct Payments, The procedure for processing these types of Invoices Is listed on the appropriate seotion of the Accounts Payadle Manual, (d) The Accounts Payable section pays all Invoices in accordance with Florida Statutes 218 - Prompt Payment Act (f). Checks are Issued according to the invalce due date or purchase order terms if applicable, Refer to the Instructions on discounts within this policy, The process of matching Invoices to purchase order recalving reports or contracts is done on a dally basis (h). If this is not possible, all mail should ba matched by the end of the week It Is received, Purchase order numbers listed on the involoes are matched to purchase order numbers listed on the receiving reports/supplemental receiving reports either in the open file or In the mail fecelved. (d) The matched invoice, receiving report and approved original (white copy) of purchase order make up the payment documentation package, These packages are batched fo be entered by an Accounts Payable Clerk, Invoices with Incomplete Informatlon are considered improper invoices, and are returned to the vendor or appropriate department with notification indicating what corrective action on the part of the vendor fs needed WITHIN 10 DAYS FROM THE FINANGE GLOCK-IN DATE. This is in compliance with Florida Statute Chapter 218.76 of the Prompt Payment Act. The original invoice fs retained in the central clerk's pending file until a-corrected original Invoice is presented for payment or the Invoice is removed from the vendor's statement, All documents should be identified as processed to the correct department/person within 10 working days from the clock-in date. The Invoices and recelving reports that cannot be matched are filed in alphabetical order by number in the open file maintained in the Accounts Payable suspense file. The clerk Is responsible for obtaining whatever documents are needed to perform their job assignment according to the procedures outlined in this document. To accomplish this, the clerk must work with the vendors and ordering departments, Each attempt to obtain missing paperwork is documented on the paperwork, listing dates, contacts, and action taken. [if after two weeks the problem is not resolved, the Financial Services Manager (e) is consulted, Instructions for pre-auditing (verifying) payment document packages (matched receiving reports and invoices) for payment: The payment documentation package (I) consists of the purchase order or voucher, the original invoice, the receiving report, and the verification calculator tapes. Batches are then pre-audited. Pre-auditing the payment packages at this point eliminates delays when the payment is due, These delays are caused by missing signatures, incorrect receipt of goods, etc. If a problem is detected during the verification process, the problem Is documented on the face of the recelving report or original Invoice, and steps are taken to resolve the problem. Each step is documented using the date and the name of the person who assisted. Care is taken to follow the procedures in the Prompt Payment Statute, Chapter 218, whan resolving a problem with an invoice, hi Date: February 21, 2018 Page 2 of 6 Verify that parson authorizing the purchase is authorized on the “Signature Authorization’ shesis which are Updated annually or as needed by the departments (6), Remova all staples from the payment documentation package and staple once in middle left side of Purchase Order/Voucher with calculator tape. The tape verifies invoice extensions and totals. Match each itera on the original involee to the corresponding item on the reegiving report (h). Statements, supported by original Invoices, may be used as the source documentation to Issue payments to large volume vendors. On a partial payment of a purchage order, circle (on the face of the purchase order) items being paid, and noté the date to be pald. Keep a schedule of paymenis and the encumbrance balance on the purchase order. The encumbrances balance must be verified on the Pentamation Query System to the purchase order each time a payment ls mace to Insure previous payments were made. correctly. Supplemental recelving reports will be completed by the receiving department each time merchandise is recelved on the order. (c) The department will forward ihese reports to the Accounts Payable section to ba matched to the original Invoice recelved from vendor. (c) The vendors have been instructed fo send all invoices directly to the Accounts Payable Department (where they are clocked in). (¢) if the purchase order is more than $50,000 (d) the phrase “BCC Approved Date .__. should be noted on the facs of the purchase order, If the phrase Is missing, verify that the purchase was approved by the Board of County Commissioners with the BCC Rasords office. Periodically, the approval for these types of purchase orders should be verified with the Board of County Commissioners minutes for the date listacl on the approval, Reference the purchasing manual which is maintained on the County's webslte (d) (htte.//www, 09, okaloosa.fl.us/dept decs/docs/Purchase Manual. pdf}, Verify that the merchandise/service being purchased serves a PUBLIC PURPOSE, (b) Ask yourself, “Do | mind paying for this as a Tax Payer?” Congult the Financial Services Manager if there Is a question. If the order is questionable, the Finance Director makes the final decision, The Finance Director returns all orders for “Improper Expenditure of Publi¢ Funds” to the ordering department with a memo explaining the reason, (8) A clerk NEVER increases the amount of the original Invoice; a corrected original invoice Is always requested from the vendor. (d) If the invoice amount needs to be decreased, the clerk adjusts the invoice In accordance with the purchase order and returns a copy of the corrected invoice to vendor with payment. If the invoice amount Is wrong, but the statement reflects the correct amount, Usually showing a credit adjustment to the inveice, an adjusting invoice is not used. Instead, the statement (or copy of) Is attached to the check package and the Invoice is manually corrected, The adjusted invoice amount is keyed for payment. it is not necessary to send a copy back to the vendor because the statement has alreacly been adjusted, Verify the extensions on all hand written or typed Invoices, and spot verify computerized invoices, (b) Remove all sales taxes from invoices, except for out-of-state hotel accommodations. Retum a copy of the Board of County Commissioners “Tax Exempt Certificate” with the original adjusted Involce to the vendor with the check, There ls no exemption from paying other types of taxes, Le, pollution taxes, gas taxes, The “Tax Exempt Certificate” is only good for the State of Florida, Read the terms of the invoice to determine any allowable discounts, (b) Take all discounts allowed as long as the payment date is no more than fiye working days from when the discount expires. The discount amount taken and the net amount of the invoice are noted on the face of the original invoice. The receiver total is changed to the net payment amount. If terms on invoice and purchase order are different, the County takes advantage of the best discount. cu mini Page 3 of 6 Date; February 21, 2013 Note: If the vendor charges back expired discounts, note their strict terms in thelr vendor file. Set the discount up for payment on the next check date, The documentation for the payment will be the notification from the vendor that the discount was not allowed and coples of the check that decuctec| the discount from the Invoice payment, Verity that the object code in the accounting line, on the récelving report, Is the correct classification according to the oblect code descriptions found in the Uniform Accounting System Manual, (b) When the object code is wrong and the payment has to be made immediately, the object code is corrected prior to processing a payment voucher. Verify the freight charges. (o) The FOB on the face of the receiving report should always be DESTINATION. ‘This means that Okaloosa County is responsible for the merchandise after It reaches Its destination. If freight is to be pald, there will be a note In FOB section on the face of the purchase order. Purchase Orders ~ If freight is NOT addressed on the purchase order, this generally means that the vendor's quote included freight and there should not be an additional charge, therefore the freight charge should be