Plans for Accounting >> 2013 - 2014 Accounting District Program Review

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2013 - 2014 Accounting District Program Review
Jose F. Torres
Jose F. Torres

Version: 8
Group: 2013 - 2014
Type: District Program Review
Last Modified On: 2/12/2014 10:26:35 AM
Last Modified By: Jose Torres
State: Submitted (Finalized)
State By: Jose Torres

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

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, budget, payroll, proprietary and fiduciary accounting.

ii. Functions or Services
General accounting, accounts payable, journal entries, budget, payroll, 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 "Organizational Chart.doc" for the Accounting Department Organizational Chart**

  • Director of Fiscal Services - 1
  • Accounting Manager – 1
  • Accounting Supervisor – 1
  • Budget Analyst – 1
  • Sr. Accountant - 1
  • Accountants - 3
  • Account Clerk II - 5


vi. Annual Budget by object code for last three years 

      The FY 2014 budget for Accounting is $1,368,458 as shown below by Major Object Code.  

2000- $739,194   3000-$320,934     5000-$308,330

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

viii. Significant changes since last review

Jose F. Torres is the new Director of Fiscal Services, Greg Allred is the new Accounting Manager, Kate Myers is the new Accounting Supervisor, and Susan Ryckevic was reclassified to Budget Analyst as part of the reorganization. Please see supporting document "Organizational Chart.doc" for the Accounting Department Organizational Chart.   

    

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?): To Provide clear and consistent policies and procedures to our customers 
Measure (What evidence will show how effective you are in accomplishing it?): Survey results will positively improve from FY 12-13 results.  Percent of Very Satisfied and Satisfied customers was 68.7% for Clear and Consistent Procedures.   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 B
Service Outcome or Objective (What are you trying to accomplish?): Improve the technologies used by the Accounting Department in order to streamline processes.
Measure (What evidence will show how effective you are in accomplishing it?): Survey results will positively improve from FY 12-13 results. Percent of Very Satisfied and Satisfied customers was 68.7% for Clear and Consistent Procedures. 
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

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.
  3. Technology is outdated: This provides an opportunity for the District to invest in top-notch technology that will improve processes through out the District

Challenges:

  1. County requirements/restrictions: The District needs to comply with the San Bernardino County Superintendent of Schools District Financial Services audit and procedures manual. The process to become fiscal independent might take more than a year to complete.
  2. There is a limited amount of resources to purchase top-notch technology
  3. Significant changes to our processes/technology required very active risk management

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 services reveal that there is room from continued improvement in all areas. The average score for all categories surveyed was 76.5.68%. 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.

Strengths

1. Helpfulness of staff with whom you had contact - 84.4% satisfaction 

2. Courtesy of staff with whom you had contact - 83.5% satisfaction

3. Follow-Through - 81.8% satisfaction 

Weaknesses

1. Clarity and consistency of procedures you must follow to get what you need - 68.7% satisfaction 

2. Opportunity to provide your input on changes in services or procedures - 60% satisfaction 

2. Training provided - 59.2% satisfaction

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 all accounting functions.
  2. Maintain and/or improve survey results rated as strong and noted in the mid 80% range.  The below 70% ratings will be improved and reflect at least a 75% satisfication rating.
  3. 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 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 - The Accounting Department is Fully Staffed
    Priority Rank:
    2
    Objectives:
    • 1.1 - Objective - Hire an Accounting Manager
      Priority Rank:
      3
      Start Date:
      07/01/2013
      End Date:
      06/30/2014
      Responsible Person:
      Jose F. Torres
      Strategic Direction:
      3. Resource Management for Efficiency, Effectiveness and Excellence
      Impact Type:
      District
    • 1.2 - Objective - Hire a Payroll Accountant
      Priority Rank:
      4
      Start Date:
      07/01/2013
      End Date:
      06/30/2014
      Responsible Person:
      Jose F. Torres
      Strategic Direction:
      3. Resource Management for Efficiency, Effectiveness and Excellence
      Impact Type:
      Department
  • 2 - Goal - Evaluate the current budget and financial planning processes and make recommendations to Chancellor’s Cabinet.
    Priority Rank:
    3
    Objectives:
    • 2.1 - Objective - Evaluate the possibility of implementing a Technology that addresses the following objectives:1. Provide tools for financial planning (Multi-year forecasting/What if’s)2. Improve the Position control process3. Provide accessible and timely financial and statistical reports4. Evaluate the possibility of online budgets5. Evaluate the possibility of online budget transfers and adjustments6. If necessary, request approval from Superintendent of Schools
      Priority Rank:
      5
      Start Date:
      07/01/2013
      End Date:
      06/30/2015
      Responsible Person:
      Jose F. Torres
      Strategic Direction:
      3. Resource Management for Efficiency, Effectiveness and Excellence
      Impact Type:
      District
      Resource Requests:
      • 2.1.r1 - Financial Planning and Budget Software
        Description

        The costs will be approximately $50,000 for implementation plus $60,000 per year for licensing; however, there is a possibility of additional savings from the Superintendent of Schools contract.

        Rationale

        The District is currently utilizing the Superintendent of Schools County System which is very outdated.  The current budget process is done manually (handwritten) and there is multiple duplication of efforts through out.  In addition, all budget changes and adjustments are also done with a form or excel sheet which needs to be printed and approved by various Management staff.  Furthermore, the County System does not allow for Multi-year projections and reports are not timely and/or complete.

        A new Budgeting/Financial Planning tool can provide the District with the following tools:

        • Multi-Year Budgeting
        • Workflows and Approvals
        • Salary & Benefit Planning (Position Control)
        • Reporting and Auditing
        • "What-if" Scenarios
        • Change Control Management
        • User Defined Dashboards
        • On-line Department Transfer/Adjustments
        • The Preparation of the Budget Will Be Quick and Straight-Forward
        Resource Type:
        Ongoing
        Expenditure Category:
        Software
        First Year Cost/Savings:
        $110,000.00/$0.00
        Second Year Cost/Savings:
        $60,000.00/$0.00
        Third Year Cost/Savings:
        $60,000.00/$0.00
  • 3 - Goal - Evaluate the current payroll system and make recommendations to Chancellor’s Cabinet
    Priority Rank:
    4
    Objectives:
    • 3.1 - Objective - Evaluate the possibility of implementing a Technology that addresses the following objectives:1. Evaluate the possibility of online timecards and approvals2. Evaluate the possibility of implementing mandatory direct deposit3. Evaluate the possibility of online check history4. Evaluate the possibility of online W2 history5. Evaluate the possibility of online Employee Portal
      Priority Rank:
      6
      Start Date:
      03/01/2014
      End Date:
      06/30/2015
      Responsible Person:
      Jose F. Torres
      Strategic Direction:
      3. Resource Management for Efficiency, Effectiveness and Excellence
      Impact Type:
      District
      Resource Requests:
      • 3.1.r1 - Payroll System
        Description

        The approximate costs will be $10,000 for implementation plus $80,000 per year for licensing; there is a possibility of additional savings from the Superintendent of Schools contract.

        Rationale

        The District is currently utilizing the Superintendent of Schools County System which is very outdated. The current payroll process is cumbersome and there is multiple duplication of efforts through out the District. We have excellent institutional knowledge in the District; however, training a new employee can take a very long time and can be very expensive.  We have multiple software applications that process payroll and keeps track of vacation and sick balances by employee.  However, the application that keeps track of vacation and sick time is a very time consuming process and it is always a month behind.  We have paper documents (work reports) that are submitted to various approval processes.

        A new Payroll tool can provide the District with the following tools:

        • Address payroll tax compliance concerns, save time, and optimize payroll service delivery
        • Manage the entire payroll process via an easy-to-use interface
        • Help ensure that the right payroll tax amounts are withheld and deposited for every employee
        • Empower administrators, managers and workers alike with mobile payroll solutions
        • Access and report on payroll, HR services and time and attendance data using customizable, on-the-fly reporting
        • Anticipate and plan for how regulatory and other changes to both employment and unemployment laws will impact the District
        • Lower the risk, incidence and impacts of fines, penalties, lawsuits and judgments
        • Reduce HR management burdens with self-service features for managers and employees
        • Maintain accurate, up-to-the-minute records on hours worked, overtime status and scheduling
        • Automate time and attendance tracking via a variety of collection methods including web timesheets 
        • Enable employees to fill in time sheets and more – wherever they are – with mobile time management solutions
        • Reduce HR inquiries with employee self-service options for checking hours worked, work schedules and available paid time off
        • Offer workers self-service options for making changes to their healthcare, retirement or other employee benefits selections
        • Get help with recognizing potentially costly mistakes, such as unnecessary healthcare or other employee benefit plans' premium payments
        Resource Type:
        Ongoing
        Expenditure Category:
        Software
        First Year Cost/Savings:
        $90,000.00/$0.00
        Second Year Cost/Savings:
        $80,000.00/$0.00
        Third Year Cost/Savings:
        $80,000.00/$0.00
  • 4 - Goal - To provide clear and consistent policies and procedures to our customers.
    Priority Rank:
    5
    Objectives:
    • 4.1 - Objective - We will review and update all policies and procedures in order to:1. Clarify guidelines and delineate responsibilities for the Allocation Resource Model2. Clarify guidelines for District Office Assessments3. Update all Accounting related policies and procedures in order to provide clear and consistent procedures for all faculty and staff.4. Update Chart of Accounts structure by eliminating unnecessary fields5. Update Travel requests forms6. Create a schedule for accounts payable checks
      Priority Rank:
      7
      Start Date:
      03/01/2014
      End Date:
      06/30/2015
      Responsible Person:
      Jose F. Torres
      Strategic Direction:
      1. Institutional Effectiveness
      Impact Type:
      District
  • 5 - Goal - Increase Customer Service and knowledge from the Accounting Department.
    Priority Rank:
    6
    Objectives:
    • 5.1 - Objective - Objectives:1. Provide training in e-mail etiquette 2. Provide customer service training3. Continue to provide excel training
      Priority Rank:
      8
      Start Date:
      03/01/2014
      End Date:
      06/30/2015
      Responsible Person:
      Jose F. Torres
      Strategic Direction:
      3. Resource Management for Efficiency, Effectiveness and Excellence
      Impact Type:
      Department
      Resource Requests:
      • 5.1.r1 - Training Cost
        Description

        The approximate cost for these 3 trainings will be approximately $4,500 ($1,500 each)

        Rationale

        In order to increase Customer Service, we must empower our staff by providing training in various areas.  The first area of improvement will be to provide and e-mail etiquette class for staff, then we will provide a customer service training (topic to be determined), and finally, we will continue enhancing the staff's excel skills in order to provide better support to the District.

        Resource Type:
        One-time
        Expenditure Category:
        Services
        First Year Cost/Savings:
        $4,500.00/$0.00

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 - 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
      Original Start Date:
      03/15/2013
      Original End Date:
      06/30/2013
      Revised Start Date:
      03/15/2013
      Revised End Date:
      06/30/2013
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Status Code:
      Work is Completed and Ongoing
      Progress Description:
      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
        Funded:
        No
        Funding Source:
    • 1.2 - Objective - Employ short term staff to help with Accounts Payable backlog.
      Priority Rank:
      3
      Original Start Date:
      03/31/2013
      Original End Date:
      06/30/2013
      Revised Start Date:
      03/31/2013
      Revised End Date:
      06/30/2013
      Responsible Person:
      Eloise S. Sifford
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Status Code:
      Work is Completed
      Progress Description:
      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
        Funded:
        No
        Funding Source:
        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
      Original Start Date:
      07/01/2013
      Original End Date:
      09/30/2013
      Revised Start Date:
      07/01/2013
      Revised 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
        Funded:
        No
        Funding Source:
        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
        Status Code:
        Objective was Removed
        Progress Description:
        Measurements/Documentation of Progress:

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. A department meeting took place to review survey results and to brainstorm on future Objectives. All staff participated and agree with the objectives.

b. Process participants include: All members of the Accounting Department and Jose F. Torres prepared the plan. 

c. Other participants included, Tim Oliver.

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