COUNTY CLERK/ROD ACCOUNTING

To conduct the day-to-day accounting business of Sarpy County with vendors and employees in a friendly atmosphere while following Nebraska Statutes.

Sarpy County accounts payable and payroll are divisions of the Sarpy County Clerk/ROD's Office. This division performs a variety of financial functions such as: accounts payables, reconciliations, fixed assets and county-wide payroll. We interface with all county departments, agencies, employees, and vendors.

ACCOUNTING/PAYROLL
Oversee, direct and manage:
PAYABLES:   $ 55,921,450
PAYROLL:     $ 39,063,457

*The County Clerk serves the county in many capacities and staff members assist in tasks related to accounting, payroll, fixed assets, and department budgeting.

Payroll Functions:

The payroll division of the Clerk's office is responsible for the county payroll.   In accordance with these mandates, this division issues approximately 700+ payroll checks on a biweekly basis.  All County departments and employees requiring information with regard to payroll, deductions, PERS, direct deposit options, etc., may contact the payroll division by emailing Payroll@sarpy.gov.   

You received information when first hired but this is a good reminder when looking for information. Our goal is to provide you easy access to information about your paycheck through payroll (ADP called Workforce Now).  We highlight some of the information you will find in Workforce Now and the setup to access this information below.  Timecards/Timekeeping is done in either ADP eTIME or OSLSolutions.

We have included links under payroll division, but you need to be on a Sarpy County computer in order to access them. If you need to receive these attachments separately, please email payroll@sarpy.gov and we can send them to you as a PDF.

Payables Functions:

Accounting’s account payables staff strive to maintain efficient business practices and good cost control.  Following Nebraska statue (Section 23-135)  All claims against a county shall be filed with the county clerk within ninety days from the time when any materials or labor, which form the basis of the claims, have been furnished or performed, except that (a) the fees of jurors serving in the district courts shall be paid as provided for in section 23-131, (b) payment may be approved as provided in subsection (2) of this section, and (c) payments may be made as provided in subsection (3) of this section. The county board may authorize procedures whereby claims may be filed electronically. The electronic filing shall include the following: Information with respect to the person filing the claim, the basis of the claim, the amount of the claim, the date of the claim, and any other information the county board may require. The county clerk shall keep records of each electronic claim. The records shall be accessible for public viewing in either electronic or printed format.  

A well-managed accounts payable function can assist in accomplishing this goal from the purchasing decision through payment and bank account reconciliation. The following are general policies for accounts payable:

  • Assets or expenses and the related liability are recorded by an individual who is not responsible for ordering and receiving.

  • The amounts recorded are based on the contractor invoice for the related goods or services.

  • The contractor invoice should be reviewed and approved by a Department Head or Purchasing depending upon the amount of expenditure prior to being processed for payment.

  • Invoices and related general ledger account codes are audited and reviewed prior to posting to MUNIS.

The primary objective for accounts payable is to ensure that:

  • Disbursements are properly authorized.

  • Invoices are processed in a timely manner.

  • Contractor/Vendor payments are managed for timeliness.

RECORDING OF ACCOUNTS PAYABLE

  • All valid accounts payable transactions, properly supported with the required documentation, shall be recorded in a timely manner.

  • Accounts payable are processed on a weekly basis. Information is entered into the accounting system from approved invoices or disbursement vouchers with appropriate documentation attached.

  • Only original invoices will be processed for payment unless duplicated copies have been verified as unpaid by department.

  • Invoices received via email will be verified and must have department authorization.

  • No payments will be made from vendor statements.

ACCOUNTS PAYABLE CUTOFF

For purposes of the preparation of the Sarpy County’s monthly financial statements, all vendor invoices that are received, approved, and supported with proper documentation by the end of day Monday and shall be approved by the County Board.

STANDARD BILL PAYING PROCEDURES

The following is the standard procedure to be followed for all purchasing categories:

  1. Invoices or check requests submitted for payment by the Sarpy County’s departments and divisions to accounting must have the necessary electronic approvals for payment and be accompanied by the appropriate documentation. 

  2. All departments and divisions are required to take measures to ensure that each invoice or check request is properly approved and documented prior to entry into the Sarpy County’s accounts payable system and submitted to accounting for payment. Failure to do so will necessitate a delay in payment.

  3. All expenditures must be supported by an invoice or other appropriate documentation which has the date of receipt, whether the goods received represent the full or partial order and the initials of the individual who received the goods and/or services on behalf of the Sarpy County. In addition, all packing slips which accompany the goods received are to be attached to the corresponding invoice must be scanned and attached before entering the batch into MUNIS.

  4. Ideally, the individual approving the receipt of the goods is not the same person approving the payment of the invoice.

  5. Individuals who initial or sign off that the goods and/or services have been received by Sarpy County will be held responsible, should it later be determined that the goods and/or services were in fact not received by Sarpy County.

  6. Invoices shall be received by 4:45 PM on Monday to be processed in the current week.   Checks will be printed for all approved invoices and EFT transfers will be made. 

  7. Both the County Board and Fiscal shall be provided with a record of all checks/EFT’s that are to be paid. They shall also be provided a copy of any invoice upon request.

Accounts Payable Division works under the direction of the County Clerk/Chief Deputy and is responsible for processing all claims against the County in a timely manner.  Prepares and distributes the Accounts Payable reports to be forwarded to the Treasurer, who moves funds to pay claims for the County Board.

*Payments will be issued in a manner to maintain the credit worthiness of the County and to take advantage of all available discounts. Accounts Payable is the primary contact for all Vendor inquiries regarding payment of invoices.