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Accounting Central Services Administrator Meeting As presented by MT DOA - State Financial Services Division DPHHS Sanders Building Auditorium 2/18/15.

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Presentation on theme: "Accounting Central Services Administrator Meeting As presented by MT DOA - State Financial Services Division DPHHS Sanders Building Auditorium 2/18/15."— Presentation transcript:

1 Accounting Central Services Administrator Meeting As presented by MT DOA - State Financial Services Division DPHHS Sanders Building Auditorium 2/18/15 2/18/15 CSA FEB 2015MT DOA SFSD1

2 New SFSD Website

3 State Accounting Bureau

4 Travel Webpage Travel Webpage

5 Travel Training March Training – All Managers/Employees – 2 nd Training Date – Training Topics Recording of Travel Training – Small Sections – Lodging, Mileage, Per Diem, Updates, etc. – Q & A portion

6 New PCards (chip cards) Natural re-issue Expiration to replace the cards Travel outside the US – Must request a re-issue – Foreign Travel requires new “chip” card

7 Montana Legislation Review Procedures for administering broadband pay plan. History: En by Sec. 2, Ch. 563, L. 1977; R.C.M. 1947, ; amd. Sec. 4, Ch. 678, L. 1979; amd. Sec. 4, Ch. 421, L. 1981; amd. Sec. 8, Ch. 710, L. 1983; amd. Sec. 2, Ch. 740, L. 1985; amd. Sec. 21, Ch. 609, L. 1987; amd. Sec. 1, Ch. 621, L. 1987; amd. Sec. 3, Ch. 661, L. 1987; amd. Sec. 5, Ch. 660, L. 1989; amd. Sec. 1, Ch. 262, L. 1991; amd. Sec. 3, Ch. 720, L. 1991; amd. Sec. 2, Ch. 640, L. 1993; amd. Sec. 6, Ch. 455, L. 1995; amd. Sec. 25, Ch. 546, L. 1995; amd. Sec. 12, Ch. 42, L. 1997; amd. Sec. 5, Ch. 417, L. 1997; amd. Sec. 3, Ch. 558, L. 1999; amd. Sec. 2, Ch. 553, L. 2001; amd. Sec. 2, Ch. 552, L. 2003; amd. Sec. 2, Ch. 6, L. 2005; amd. Sec. 18, Ch. 36, L. 2005; amd. Sec. 1, Ch. 238, L. 2005; amd. Secs. 1, 7, Ch. 421, L. 2005; amd. Sec. 11, Ch. 81, L. 2007; amd. Sec. 4, Ch. 7, L. 2009; amd. Sec. 2, Ch. 385, L CSA FEB 2015MT DOA SFSD7

8 Montana Legislation Review A couple ways to look for history in relation to statutory changes – Manually - Montana Legislative Review Booklet Electronically - tup tup CSA FEB 2015MT DOA SFSD8

9 Montana Legislative Review Booklet CSA FEB 2015MT DOA SFSD9

10 Montana Legislative Review Booklet (Continued) CSA FEB 2015MT DOA SFSD10

11 Montana Legislative Review Booklet (Continued) CSA FEB 2015MT DOA SFSD11

12 Montana Legislative Review Booklet (Continued) CSA FEB 2015MT DOA SFSD12

13 LAWS Website CSA FEB 2015MT DOA SFSD13

14 LAWS Website (Continued) CSA FEB 2015MT DOA SFSD14

15 LAWS Website (Continued) CSA FEB 2015MT DOA SFSD15

16 LAWS Website (Continued) CSA FEB 2015MT DOA SFSD16

17 Statutory Review Assistance Your Agency’s Legal Counsel Website - Feel Free to Contact Anthony Cacace, SAB: CSA FEB 2015MT DOA SFSD17

18 GASB Statement #68 What does this standard change? How will this impact state agencies? Where might I access resources related to implementation? CSA FEB 2015MT DOA SFSD18

19 What does this standard change? Employers will now show a Net Pension Liability on their Balance Sheet Decouples Expenses from Funding Accounting for Cost Sharing Employers are now more similar to Single Employer Reporting Revised and Expanded Disclosures CSA FEB 2015MT DOA SFSD19

20 How will this impact State agencies? SAB will record the necessary entries on behalf of all agencies, except the MUS – This will be similar to the process for OPEB. Revenues will be reflected within Full Accrual Funds that were not shown in the past because of supplemental funds provided by nonemployer entities [the State] to the plans CSA FEB 2015MT DOA SFSD20

21 How will this impact State agencies? (Continued) Full Accrual Funds will see a proportionate share of the Net Pension Liability reflected within their balance sheet accounts Deferred Inflows may be reflected for certain items in Full Accrual Funds Expanded Note Disclosures for Stand-alone financial statement issuers CSA FEB 2015MT DOA SFSD21

22 Where might I access resources related to implementation? Retirement Plan websites MPERA: TRS: https://trs.mt.gov/trs-info/EmployersGasbhttps://trs.mt.gov/trs-info/EmployersGasb State Accounting Still a work in progress in relation to resources and policies (anticipated policy completion is 03/31/2015) However, feel free to contact Anthony Cacace with questions: or CSA FEB 2015MT DOA SFSD22

23 Where might I access resources related to implementation? (Continued) Governmental Accounting Standards Board Implementation Guide: t_C&pagename=GASB%2FDocument_C%2FGASBDoc umentPage&cid= t_C&pagename=GASB%2FDocument_C%2FGASBDoc umentPage&cid= AICPA: entalauditquality/resources/gasbmatters/page s/gasbpensionsissues.aspx entalauditquality/resources/gasbmatters/page s/gasbpensionsissues.aspx CSA FEB 2015MT DOA SFSD23

24 Internal Control Discussion Begin the process by determining objectives to be achieved Next review our control environment and document where are the highest risks based on: – Quantitative factors – Qualitative factors Determine what the inherent risks are within a transaction cycle, compliance element, public interest, or environmental factor CSA FEB 2015MT DOA SFSD24

25 Internal Controls (Continued) Use individuals who are unrelated to the area for determining whether controls are effective through testing/monitoring Share experiences across internal and external shareholders Share documentation – Plan to create a more user friendly risk assessment tool – SAB wants to create a repository for sharing of information CSA FEB 2015MT DOA SFSD25

26 Accounting Central Services Administrator Meeting As presented by MT DOA - State Financial Services Division DPHHS Sanders Building Auditorium 2/18/15 2/18/15 CSA FEB 2015MT DOA SFSD26

27 Card Usage Policies Procurement Card Program Fuel Card Policy Motor Pool Fuel Cards CSA FEB 2015MT DOA SFSD27

28 ProCard/Gas Card Benefits Rebate is deposited in either the General Fund, MUS, or DOT ProCard rebate in FY14 to State/MUS was $1.2 million Gas Card Rebate in FY14 to State/MUS was $266,000 CSA FEB 2015MT DOA SFSD28

29 PCard Policy Responsibility of agency for enforcement Card is property of state Can only be used for state purchases CSA FEB 2015MT DOA SFSD29

30 Card Authorization Forms Employees must complete / sign – Procurement Card New Account Info Record – Employee Agreement Form Supervisor must approve both forms Submit PCard agency coordinator CSA FEB 2015MT DOA SFSD30

31 Employee Responsibilities Employee must complete / sign authorization forms Security of card / transactions on card Personal charges could be misappropriation Verify transactions / sign statement CSA FEB 2015MT DOA SFSD31

32 Receipts for Charges Employee responsible for obtaining receipts for all transactions Procurement Card Missing Receipt form must be completed and submitted with employee’s monthly card statement CSA FEB 2015MT DOA SFSD32

33 Billing Disputes Work w/ your supervisor and agency coordinator Document process / actions taken Employee must 1 st contact vendor to resolve dispute – Cardholder Dispute Form must be filed with USB within 60 days of transaction – Otherwise the agency is responsible for resolving the dispute with the vendor and/or paying for the disputed item CSA FEB 2015MT DOA SFSD33

34 Supervisor Responsibilities Supervisors must approve authorization forms prior to an employee getting a card Supervisors must review/sign all employee monthly PCard statements CSA FEB 2015MT DOA SFSD34

35 Agency Responsibilities Enforcement of Pcard policy Establish/monitor/test I/C over Pcard process Ensure authorization and account forms completed/approved/maintained Ensure receipts and statements reviewed/approved/maintained Ensure employees/supervisors aware of policies CSA FEB 2015MT DOA SFSD35

36 Agency policy …. Your agency policy cannot go beyond the state policy; but should establish the procedures to be used within your agency for: – I/C – Consistency Per MCA (1), each department head shall (a) supervise, direct, account for, organize, plan, administer, and execute the functions vested in the department by this chapter or other law; (b) establish the policy to be followed by the department and employees. CSA FEB 2015MT DOA SFSD36

37 Agency policy …. Do you allow meals on the cards? How/where are the statements retained? What is your review process? How are the authorization/account forms approved, maintained or updated? What documentation is required when a dispute is identified on the statements? CSA FEB 2015MT DOA SFSD37

38 Default Spending Limit Default spending limit on cards is $5,000 Can be increased depending on employee/circumstance – Increase can be temp or permanent CSA FEB 2015MT DOA SFSD38

39 Lost PCard Lost Card – Cardholder immediately calls USB – Let agency PCard coordinator know – New card issued to address on file w/ USB CSA FEB 2015MT DOA SFSD39

40 Use of State PCard - Required For purchase of: (per travel policy) – Airline tickets – Lodging – Out-of-State vehicle rental Unless it can be documented that another payment method is in the state’s best interest CSA FEB 2015MT DOA SFSD40

41 Fuel Card Policy Applies to Executive Branch agencies – Agency owned fuel-powered vehicles/equipment Motor Pool vehicles are exempt CSA FEB 2015MT DOA SFSD41

42 Agencies must: Use the Department of Administration's (DOA) State Procurement Bureau's exclusive fuel card contracts. Designate an authorizing official(s) to oversee its fuel card procedures / Provide contact name to DOA Establish procedures and assign responsibilities to manage fuel card use. – Collect and compare monthly vehicle odometer readings to the vehicle's monthly fuel transactions to ensure fuel consumption is appropriate for the vehicle – Retain monthly statements. – Resolve billing disputes. CSA FEB 2015MT DOA SFSD42

43 Agency must also … Establish internal controls for using fuel cards. Available controls include: – Limit on the number of transactions during a certain time period (day, month, week). Default limits of 5 transactions / day up to total of $1,000 – Limit dollar amount per transaction. – Limit Merchant Category Codes. – Restrict purchases to specific hours of the day or days of the week. – Require odometer reading at the point-of-sale. CSA FEB 2015MT DOA SFSD43

44 Agency Enforcement Each agency is responsible for policy enforcement and investigating all alleged violations and complaints. Agencies will take appropriate disciplinary action including, but not limited to, cancellation of an employee's fuel card privileges, termination, and possible criminal charges. CSA FEB 2015MT DOA SFSD44

45 Authorizing Officials will Assign a fuel card to each agency-owned vehicle showing the vehicle's license plate number on the front of the card. Issue separate fuel cards for non-vehicular uses (e.g., lawn mower). Require each employee authorized to operate an agency- owned vehicle to read the Fuel Card Policy and sign the Fuel Card Use Employee Agreement Form (attached) before they receive a Personal Identification Number (PIN). Retain the signed Fuel Card Use Employee Agreement Form for two years after the employee's termination date. CSA FEB 2015MT DOA SFSD45

46 Authorizing Officials will (cont) Assign a unique PIN to each authorized employee. Generic PINs are prohibited. Manage internal controls in accordance with the agency's procedures. Immediately cancel fuel cards that are lost, stolen, or assigned to a vehicle that is transferred, sold, or surplused. Maintain a record of the agency's approved exceptions to the Fuel Card Use policy. CSA FEB 2015MT DOA SFSD46

47 Employees must Read the Fuel Card Policy. Sign the Fuel Card Use Employee Agreement Form acknowledging their responsibilities for fuel card use. Note: Employees are prohibited from using premium grade fuel unless required by the vehicle operation manual. CSA FEB 2015MT DOA SFSD47

48 Supervisors must Review and approve monthly fuel card transactions for each authorized Ensure fuel card use is consistent with the employees' work assignments CSA FEB 2015MT DOA SFSD48

49 Motor Pool Fuel Card Usage MUST BE FOR STATE BUSINESS Can only be used at participating locations Use state issued pin number as provided – DO NOT SHARE PIN Card should be kept in the glove box at all times Actual odometer reading Least expensive grade / Collect receipts CSA FEB 2015MT DOA SFSD49

50 Motor Pool Card Can be used for Expenditures up to $100 – Authorization by Motor Pool Manager for > $100 Fuel Oil Tire repair Washer fluid Car washes Authorized towing Other vehicle related expenses must have Motor Pool approval CSA FEB 2015MT DOA SFSD50

51 THANKS for your attention and interest. HAVE A GREAT DAY! CSA FEB 2015MT DOA SFSD51

52 Accounting Central Services Administrator Meeting As presented by MT DOA - State Financial Services Division DPHHS Sanders Building Auditorium 2/18/15 2/18/15 CSA FEB 2015MT DOA SFSD52


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