Plans for Accounting >> 2012 - 2013 Accounting District Program Review

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2012 - 2013 Accounting District Program Review
Eloise S. Sifford
Eloise S. Sifford

Version: 22
Group: 2012 - 2013
Type: District Program Review
Last Modified On: 4/11/2013 10:34:31 AM
Last Modified By: Noemi Elizalde
State: Submitted (Finalized)
State By: Noemi Elizalde

Instructions

1. Mission

  1. Assume the reader knows nothing about your unit. Please describe concisely its mission.

Support districtwide missions through high quality financial services that safeguard resources.

2. Description

  1. Please describe concisely the following characteristics of your unit. Feel free to use both narrative and quantitative information.
    1. Purpose
    2. Functions or services
    3. Clientele(s)
    4. Value of your services to the clientele(s), the Colleges, and the District
    5. Organizational structure and number of personnel by function
    6. Annual budget by object code for the last three years
    7. Hours of operation, location, and other pertinent service characteristics
    8. Significant changes, if any, since the last program review

DESCRIPTION: Unit - Accounting, Accounts Payable

i. Purpose
• Report financial information to various agencies.
• Perform validation, examination, reconciliation and recording of fiscal, financial and statistical records.
• Perform financial, operational and compliance audits of district programs and activities.
• Plan, organize, direct and control the District’s fiscal management services including revenue and expenditure control, cash management, accounting, accounts payable, proprietary and fiduciary accounting.

ii. Functions or Services
General accounting, accounts payable, journal entries, fiduciary and enterprise accounting, bank statement reconciliation and financial reporting.

iii. Clientele
Campus and District employees, vendors and students.

iv. Value of your services to the clientele, Colleges and the District
Facilitating financial operations. Technical assistance on financial matters.

v. Organizational Structure and number of personnel by function (unit in BOLD)

**Please see supporting document "2013 Organizational Chart.doc" for the Fiscal Services Organizational Chart**

Accounting Manager – 1
Accountant - 2
Account Clerk II - 4


vi. Annual Budget by object code for last three years 

      The FY 2013 budget for Accounting is separate from Payroll, Budget and Fiscal Services. In the past, all of these units were consolidated into the Fiscal Services budget.  The information below is for fiscal year 2013 budget for accounting program.

2000- $333,197.00   3000-$172,054.00     5000-$51,518.00

 

 

 

vii. Hours of operation, location, other
     8:30 AM – 4:30 PM
     Monday – Friday
     District Office (Fiscal Services)

viii. Significant changes since last review

      Fiscal Services was reorganized and the following changes occurred:  1.  Accounting was separated from budgeting.  2.Accounts Payable supervision was moved to Accounting.  Duties transferred from Senior Accountant to Accounting: Cash Receipts, Journal Entries, Agency Billing, 1098T, 1099, Revolving Cash, Additional Bank Reconciliations for Workers Compensation, Property Liability, Revolving Cash. Whereas, before these functions were being supervised by the Director of Fiscal Services and the Senior Accountant in Payroll who also supervised Accounts Payable and Processed Revolving Cash.  Now, all accounting duties have been absorbed by the accounting staff under the supervision of the Accounting Manager.  The Senior Accountant previously assigned to accounting and budgeting is no longer supporting accounting functions. 

Due to the reorganization of KVCR, Accounts Payable has been assigned Accounts Payable for KVCR which was previously handled inhouse by their Senior Accountant. 
    

3. Outcomes and Other Measures of Effectiveness

  1. Identify at least one essential measure of effectiveness for each major operation of the unit. (See Effectiveness Measurement Guidelines and Examples.)
  2. Include at least one baseline measure or measure of progress on a well-defined outcome.
  3. Include at least one measure showing effectiveness in responding to the Colleges’ needs.
  4. For each measure, identify the assessment method you used.
  5. Please summarize the results of the measures you have applied. If results showing trends over time are available, please report them.

Effectiveness Measure A
Service Outcome or Objective (What are you trying to accomplish?): Decrease the time it takes to match up PO, invoice and receiving document and process vendor payment. 
Measure (What evidence will show how effective you are in accomplishing it?): Use warrant register to randomly sample payments for timeliness.          Assessment Method (How will you obtain that evidence?): Periodically review documents (invoice, PO and receiving document) and date warrant is mailed to determine how long the process took.
Measure of Effectiveness in Responding to the Needs of the Colleges? Yes
Measure of Baseline or Progress on an Outcome? Yes, survey results indicate an increase in very satisfied/satisfied in all categories for 2013 and all but one category for 2012.

Effectiveness Measure B
Service Outcome or Objective (What are you trying to accomplish?): Educate staff on compliance and accountability requirements by on site training visits and online questions and answers on our web site to expedite processing.
Measure (What evidence will show how effective you are in accomplishing it?): The yearly survey contains a training rating. Improving these scores should reflect whether staff feel they are receiving sufficient training opportunities. 
Assessment Method (How will you obtain that evidence?): Review yearly survey results to determine progress.
Measure of Effectiveness in Responding to the Needs of the Colleges? Yes
Measure of Baseline or Progress on an Outcome? Yes

Effectiveness Measure C
Service Outcome or Objective (What are you trying to accomplish?): Provide information, and be a resource to campus staff.
Measure (What evidence will show how effective you are in accomplishing it?): Department will use email reminders of deadlines and updates on District Wiki, CBO Public Folders, Dollars and Sense and logs.
Assessment Method (How will you obtain that evidence?): Accurately completed paperwork coming from staff will be an indicator of whether staff is receiving information regarding accounting issues. Currently we keep logs to determine which departments need additional training/information. This same list is used to determine who may need training with processing the paperwork.
Measure of Effectiveness in Responding to the Needs of the Colleges? Yes
Measure of Baseline or Progress on an Outcome? Yes

4. External Opportunities and Challenges

  1. Describe any external opportunities that might lead to unit improvement over the next three to five years.
  2. Describe any external challenges (e.g., legal requirements, budgetary constraints) that might limit operations or improvement over the next three to five years.

Opportunities

1. California budget deficit: Allowing us to streamline processes and identify inefficiencies in the system.

2. California budget deficit: Working with limited budgets. Prioritizing our resources to meet/exceed organizational goals.

Challenges:

1. County requirements/restrictions: Accounts payable needs to comply with the San Bernardino County Superintendent of Schools District Financial Services audit and procedures manual. The manual is used by accounts payable for paperwork submission, timing and to comply with existing and new requirements as they occur.

5. Analysis and Evaluation

  1. Analyze the implications of the assessment results and external factors for your unit.
  2. In light of your analysis, what are your unit’s main strengths?
  3. In light of your analysis, what are your unit’s main weaknesses?

The results from the District Operations Satisfaction Survey for Accounting/Accounts Payable services reveal increased satisfaction rates since the last survey in 2012 . The average score for all categories surveyed was 75.68%. This represents a 6.68 point increase or 8% increase in average scores since 2012. We aim to continue improving/maintaining our survey results in the future.

All category ratings improved.  Last year all rating increased except for training.  This year training improved 8 points or 13%. The following are highlighted as being strengths and weaknesses:

Strengths

1. Helpfulness of staff with whom you had contact - 86.75%% satisfaction up from prior year survey of 77.9%

2. Courtesy of staff with whom you had contact - 83 % satisfaction up from prior year survey of 76.3%

3. Accuracy of Information Provided  - 85.5% satisfaction up from prior year survey of 73.1%

Weaknesses

1. Clarity and consistency of procedures you must follow to get what you need - 66.7% satisfaction up from prior year survey of 64%

2. Opportunity to provide your input on changes in services or procedures - 58% satisfaction up from prior year survey of 50%

2. Training provided - 58% satisfaction up from prior year survey of 50%.

6. Three-to-Five Year Vision

  1. Describe your unit as you would like it to be three to five years from now.

1. Improve efficiencies districtwide to reduce processing time for accounts payable.

2.  Maintain and/or improve survey results rated as strong and noted in the mid 80% range.  The training rating will be improved and reflect at least a 70% satisfication rating.

2. Better align accounting services for the needs of the District to help improve efficiencies in order to eliminate redundancies and to introduce important new procedures not in current practice to help remain in compliance with regulations.

7. Impact on the Colleges and the District

  1. Describe the most significant relationships with other District operations and College operations.
    1. What major impact does your unit have on them?
    2. .What major impact do they have on your unit?
  2. How do your mission, vision, and goals contribute to the Board Imperatives and the District and/or College mission, vision, strategic directions, and/or goals?

a. Accounting Department provides accounting services to all departments in both campuses. Accounts payable, working hand in hand with Purchasing and Business Services,  pays all purchases and contracts  Timely processing of vendor payments ensures continuous campus and district operations.

Accounting personnel works with Financial Aid, Campus Business Office and various Student Services Departments, including the Cafeteria, ASB, Clubs/Trusts and the Bookstore. Accounting facilitates student financial aid and scholarship disbursements, reconciles financial transactions and undertakes collection of student obligations.

b. Accounting supports all four Board Imperatives either directly or indirectly throughout our daily operations. We directly impact Board Imperatives I. Institutional Effectiveness and III. Resource Management. Accounting works in tandem with all department/sites to ensure district resources are utilized within legal/regulatory constraints.  Effective resource management is achieved by providing high quality financial services that safeguard our limited resources. Accounting directly supports Institutional Effectiveness through effective resource controls.  This allows the San Bernardino Community College District to continue operating as an educational institution, serving and fulfilling the higher educational needs of our local communities.

8. Other Pertinent Information

  1. Include here any other information you regard as necessary for a full understanding of your unit.
  • Report financial information to various agencies.
  • Participate in the development and implementation of District financial policies and procedures.

9. Goals, Objectives, Action Plans, and Resource Requests

  1. Goals (with priority rank) over the next three years
  2. Objectives (with priority rank) under each Goal
  3. Principal Activities under each Objective, if available
  4. Timeline for completion of each Activity or Objective
  5. Person responsible for ensuring completion of each Activity or Objective
  6. Progress on or achievement of a given Goal or Objective does not necessarily require additional resources. For Goals and Objectives that do require resources, enter the following information:
    1. Resources required to achieve Goals and Objectives over the next three years, with description and rationale for each
    2. Identification of associated Goals or Objectives
    3. Type of Resource
      1. Expenditure Category
      2. One-time/Ongoing
    4. Estimated annual cost (or savings) for the next three years
  • 1 - Goal - Implementation of Image Now to move toward paperless Accounts Payable Processes.

    In order to be cost and space efficient, Accounts Payable will accept electronic copies of invoices, packing slips, pruchase orders, contracts and claim forms.

    Priority Rank:
    1
    Objectives:
    • 1.1 - Objective - Schedule Training

      Meet with District Computing Staff and vendor to determine appropriateness of Image Now in the Accounts Payable process.

      Priority Rank:
      2
      Start Date:
      03/15/2013
      End Date:
      06/30/2013
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 1.1.r1 - Training Cost
        Description

        Receive training through Image Now as part of contract cost.  Training cost is included in the contract.  No additional cost for training is anticipated.

        Rationale

        Familiarize staff with Image Now software and programs.

        Resource Type:
        One-time
        Expenditure Category:
        Software
    • 1.2 - Objective - Employ short term staff to help with Accounts Payable backlog.
      Priority Rank:
      3
      Start Date:
      03/31/2013
      End Date:
      06/30/2013
      Responsible Person:
      Eloise S. Sifford
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 1.2.r1 - Employee Cost
        Description

        Cost for employing short term staff to help with the processing of Accounts Payable Paperwork.

        Rationale

        Due to implementation of new system, staff will need help while they are training to avoid increased processing time.

        Resource Type:
        One-time
        Expenditure Category:
        Personnel
        First Year Cost/Savings:
        $3,500.00/$0.00
  • 2 - Goal - To improve the processes and customers satisfaction of Accounts Payable.
    Priority Rank:
    2
    Objectives:
    • 2.1 - Objective - Submit reorganization plan to VC Fiscal Services for review and approval.
      Priority Rank:
      1
      Start Date:
      07/01/2013
      End Date:
      09/30/2013
      Responsible Person:
      Eloise S. Sifford
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 2.1.r1 - Reorganization Plan
        Description

        Reorganization Plan - to upgrade one position to include a lead accounts payable clerk

        Rationale

        Currently there are projects that must be done yearly and reports that must be run to meet deadlines.  They include the Vendor Exclusion Program; 1099's; Object Code 9220; Open PO Report, EP's (set up new F/Y) EP's (close or Z) as well as th EDD Report which is run twice monthly.  The Manager overseas these activities; however, an accounts payable lead clerk would be able to take a lead role in completing these activities. 

        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
        First Year Cost/Savings:
        $4,200.00/$0.00
        Second Year Cost/Savings:
        $6,000.00/$0.00
        Third Year Cost/Savings:
        $6,400.00/$0.00
      Actions/Activities:
      • 2.1.a1 - Upgrade Account Clerk II Position

        Work with Human Resources to establish a job description and salary - reclassify position.

        Start Date:
        10/01/2013
        End Date:
        12/31/2013
        Responsible Person:
        Eloise S. Sifford

10. Progress Report on Last Cycle's Goals, Objectives, and Actions

  1. Estimate progress to date on each of the last cycle’s Goals, Objectives, and Activities.
  2. Any uncompleted Goals, Objectives, and Activities that are still important should appear in the Goals, Objectives, and Action Plans section above.
  • 1 - Goal - Move to one accounting system that consolidates databases.

    Search for one system that merges Accounting, Payroll, Human Resources, Student system and MIS reporting.

    Priority Rank:
    3
    Objectives:
    • 1.1 - Objective - Explore accounting systems.

      Contact various vendors and request demonstration of their accounting system. Request pricing proposals from vendors.

      Priority Rank:
      2
      Original Start Date:
      07/01/2011
      Original End Date:
      12/31/2012
      Revised Start Date:
      07/01/2011
      Revised End Date:
      12/31/2014
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Status Code:
      Work is Planned but not yet firmly scheduled
      Progress Description:

      Item pending further gathering of data.

      Resource Requests:
      • 1.1.r1 - Information cost
        Description

        Staff time to review other colleges' accounting system.

        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
        Funded:
        No
        Funding Source:
        First Year Cost/Savings:
        $2,500.00/$0.00
    • 1.2 - Objective - Determine appropriate system.

      Review pricing proposals, including product specifications, to determine if any system fits our needs and budget.

      Priority Rank:
      2
      Original Start Date:
      01/01/2013
      Original End Date:
      06/30/2013
      Revised Start Date:
      01/01/2013
      Revised End Date:
      06/30/2014
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Status Code:
      Work is Planned but not yet firmly scheduled
      Progress Description:

      Item on hold until further gathering of data.

      Resource Requests:
      • 1.2.r1 - Information costs
        Description

        Conduct meetings with pertinent staff to review vendor proposals.

        Rationale
        Resource Type:
        One-time
        Expenditure Category:
        Personnel
        Funded:
        No
        Funding Source:
        First Year Cost/Savings:
        $3,000.00/$0.00
    • 1.3 - Objective - Purchase the appropriate system

      Once appropriate system is selected, make sure that a budget set up to cover the cost.

      Priority Rank:
      2
      Original Start Date:
      07/01/2013
      Original End Date:
      12/31/2013
      Revised Start Date:
      07/01/2013
      Revised End Date:
      12/31/2014
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Status Code:
      Work is Planned but not yet firmly scheduled
      Progress Description:

      Item on hold pending further gathering of information.

      Resource Requests:
      • 1.3.r1 - System cost.
        Description

        After reviewing vendor proposals and ensuring funds availability, purchase the appropriate system.

        Rationale
        Resource Type:
        One-time
        Expenditure Category:
        Equipment
        Funded:
        No
        Funding Source:
        First Year Cost/Savings:
        $700,000.00/$0.00
        Second Year Cost/Savings:
        $200,000.00/$0.00
        Third Year Cost/Savings:
        $200,000.00/$0.00
  • 2 - Goal - Move to Paperless accounts payable process

    In order to be cost and space efficient, Accounts Payable will accept electronic copies of invoices, packing slips, pruchase orders, contracts and claim forms.

    Priority Rank:
    1
    Objectives:
    • 2.1 - Objective - Explore Image Now

      Meet with District Computing Staff and vendor to determine appropriateness of Image Now in the Accounts Payable process.

      Priority Rank:
      1
      Original Start Date:
      03/01/2012
      Original End Date:
      12/31/2012
      Revised Start Date:
      03/01/2012
      Revised End Date:
      06/30/2013
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Status Code:
      Work is Underway
      Progress Description:

      Pending contract review and approval.

      Resource Requests:
      • 2.1.r1 - Information cost
        Description

        Accounting staff meets with District Computing and vendors to evaluate Image Now for their use.

        Rationale
        Resource Type:
        One-time
        Expenditure Category:
        Personnel
        Funded:
        No
        Funding Source:
        First Year Cost/Savings:
        $500.00/$0.00

11. Process and Participants

  1. Describe briefly the main steps of the process that produced this report.
  2. List the name and function of each participant in that process.
  3. Include as many members of the unit as possible in the preparation and/or review of this document. It should not be the product of the manager alone or of a small proportion of unit members.
  4. Describe the plan for future assessment cycles, particularly if not all measures were applied in current cycle.

a. Eloise Sifford met with all accounting/accounts payable staff to review and edit survey questions.  Then, Eloise Sifford, Noemi Elizalde met to review the accounting plan.  Martha Camacho-Kelly was included in the update of the Accounts Payable plan.  A draft was submitted to the Program Review.  Prior to Program Reveiw discussing the Draft Plan, Eloise and Noemi met with Charlie Ng for additional input.  Charlie provided additional input and some clarification enabling Eloise and Noemi to complete the plan for Accounting/Accounts Payable.

b. Process participants include: Charlie Ng - Advisor and Eloise Sifford and Noemi Elizalde  - Prepared the plan. 

c. Other participants included, Margarita Aguirre, Lidya Alamsyah, Nancy Green, Martha Camacho-Kelly and Rhonda Prater.

d. Quarterly assessments are planned for future cycles to assess progress and revise strategies as needed. A yearly Program Review will be completed to assess yearly progress and determine areas of improvement, updating goals and three-to-five year vision statements.

12. Supporting Documents