Kevin R. Youngblood, MT, CPA, Director of Finance
The Budget and Finance Director oversees the budgetary and fiscal management of the Sheriff’s Office,which is governed by Florida Statutes, Chapters 30, 129 and 218, and Generally Accepted AccountingPrinciples. It is the responsibility of the Director of Budget and Finance to report all fiscal matters directly to the Sheriff, prepare a yearly budget, establish and monitor internal controls, ensure compliance to Agency Standard Operating Procedures and supervise the Finance staff in carrying out their duties.
All budgeted revenues approved by the Board of County Commissioners are received and accounted for in the General Fund. In addition to the General Fund budget of $54,268,510, this unit also manages the revenues and expenditures of 14 Agency Funds, 4 Trust or Private Purpose Funds, 1 Internal Service Fund and 15 Special Revenue Funds.
The payroll section of the Finance Unit consists of a Payroll Manager and a Payroll Benefits Coordinator.Payroll is processed for over 500 employees once a month and any change related to pay, such as merit increases, shift differential pay, Field Training Officer pay, uniform allowance, on-call status pay, promotions, and transfers. Personnel are paid in accordance with the Fair Labor Standards Act and the union contracts.
All payroll deductions are handled on a personal basis with the individual employee. Retirement contributions are paid in accordance with Florida State Statute 30.50. Deductions and matching contributions for Social Security are made in accordance with the Federal Insurance Contributions Act, and income tax withholding is in accordance with the Internal Revenue Service Code.
The Payroll Section implements properly authorized changes to pay, deductions and withholdings according to the Statutes and Standard Operating Procedures of the Sheriff’s Office.
The accounts payable staff of the Finance Unit include an Accounts Payable Coordinator and a Finance Specialist. Accounts payable staff process vendor invoices for payment in accordance with the Standard Operating Procedures of the Agency. Expenditures occurring in a fiscal year are processed and charged to the appropriate fund, function and cost center in a timely manner.
The Finance Specialist is responsible for managing the various Agency Funds by paying invoices, preparing deposits and monthly bank reconciliations. This position is also responsible for the Law Enforcement Education Trust Fund, which is used for law enforcement training and travel.
Money received at the Sheriff’s Office is classified on the General Ledger according to source and function and consist primarily of budget draws, fees for services, reimbursements of expenditures and interest earned. These revenues are recorded in the various funds and accrued at fiscal year- end.
The Assistant Director records all revenues and expenditures related to the agency’s contracts and grants and maintains all grant files and documentation used for the Single Audit and compliance to Federal and State reporting requirements. In addition, this employee manages the Crime Prevention Trust Fund, the Law Enforcement Trust Fund, documents the Self-Insurance Fund activity and works closely with the Director on various budget and financial issues that arise.