1 budget process redesigned “to be” role biennial budget preparation compile agency history...

1

Budget Process

Redesigned “To Be” Role

Biennial Budget Biennial Budget PreparationPreparation

Biennial Budget Biennial Budget PreparationPreparation

• Compile agency history data (C: Biennial Budget Request Preparation)• Check history data to CAFR• Data collection and assimilation• Prepare salary/benefit budget request• Prepare programmatic budget request• Prepare justification detail• Respond to budget request inquiries• Attend justification meetings

• Compile agency history data (C: Biennial Budget Request Preparation)• Check history data to CAFR• Data collection and assimilation• Prepare salary/benefit budget request• Prepare programmatic budget request• Prepare justification detail• Respond to budget request inquiries• Attend justification meetings

Prepare & Prepare & Monitor Detailed Monitor Detailed Agency BudgetsAgency Budgets

Prepare & Prepare & Monitor Detailed Monitor Detailed Agency BudgetsAgency Budgets

• Determine management budget amount (C: Annual Budget Request)• Track budget use vs. actual (F: Management Budgets, Budget Execution)• Recommend account chart changes• Research related to budget• Monitor/analyze budget

• Determine management budget amount (C: Annual Budget Request)• Track budget use vs. actual (F: Management Budgets, Budget Execution)• Recommend account chart changes• Research related to budget• Monitor/analyze budget

Manage Budget Manage Budget Appropriations Appropriations & Allotments& Allotments

Manage Budget Manage Budget Appropriations Appropriations & Allotments& Allotments

• Allocate enacted appropriations (C: Annual Budget Request)• Prepare appropriations/capital project requests (F: Management Budgets, Budget Execution)• Prepare/justify budget modification requests (same as previous)

• Allocate enacted appropriations (C: Annual Budget Request)• Prepare appropriations/capital project requests (F: Management Budgets, Budget Execution)• Prepare/justify budget modification requests (same as previous)

“As Is” Activities

Note: “F,” “M,” and “C” refer to the Financial Management, Material Management, and Cyclical or Support Activities sections, respectively, of the Administrative Services Activities Dictionary. Letters corresponding to sections, along with the corresponding activity heading, are given where applicable and indicate the source of the information. A downward arrow indicates the source was the same for all activities listed.

Note: “F,” “M,” and “C” refer to the Financial Management, Material Management, and Cyclical or Support Activities sections, respectively, of the Administrative Services Activities Dictionary. Letters corresponding to sections, along with the corresponding activity heading, are given where applicable and indicate the source of the information. A downward arrow indicates the source was the same for all activities listed.

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Disbursements


Generate Generate DisbursementsDisbursements

Generate Generate DisbursementsDisbursements

• [No “as is” activities corresponding to this area have been identified.]• [No “as is” activities corresponding to this area have been identified.]

Request Request Immediate Immediate

Check from Check from TreasuryTreasury

Request Request Immediate Immediate

Check from Check from TreasuryTreasury


Establish Establish Payable Payable (Straight (Straight

Disbursement)Disbursement)

Establish Establish Payable Payable (Straight (Straight

Disbursement)Disbursement)

• Process check-writer tapes N/A• Refund processing (F: Refund Processing)• Print/distribute report to Treasury (F: Wire Transfer Warrant)• Straight Disbursements (F: Straight Disbursements)• Receive/validate invoices (F: Payments, Central Issued Checks)• Determine proper accounting distribution (same as previous)• Prepare forms/assemble voucher (same as previous) • Transaction data input (same as previous)• Route for approvals (same as previous)• Respond to inquiries (vendor/auditor) (same as previous)

• Process check-writer tapes N/A• Refund processing (F: Refund Processing)• Print/distribute report to Treasury (F: Wire Transfer Warrant)• Straight Disbursements (F: Straight Disbursements)• Receive/validate invoices (F: Payments, Central Issued Checks)• Determine proper accounting distribution (same as previous)• Prepare forms/assemble voucher (same as previous) • Transaction data input (same as previous)• Route for approvals (same as previous)• Respond to inquiries (vendor/auditor) (same as previous)


3

Disbursements


Establish Establish Recurring Recurring PayablePayable

Establish Establish Recurring Recurring PayablePayable


Monitoring and Monitoring and Approval of Approval of

Disbursements Disbursements and Payablesand Payables

Monitoring and Monitoring and Approval of Approval of

Disbursements Disbursements and Payablesand Payables


Administer Administer ProcardProcard

Administer Administer ProcardProcard

• Procard processing (F: Accounting)• Complete/mail First Chicago forms (M: Setup Procard Administrator Site)• Conduct cardholder training (same as previous)• Complete Office of Controller forms (same as previous)• File STARS (MARS) access request (same as previous) • Download daily files (M: Procard Payment Processing)• Resolve disputed transactions (same as previous) • Create Settlement report (same as previous) • Identify/correct errors (same as previous) • Reconcile receipts to actuals (same as previous)

• Procard processing (F: Accounting)• Complete/mail First Chicago forms (M: Setup Procard Administrator Site)• Conduct cardholder training (same as previous)• Complete Office of Controller forms (same as previous)• File STARS (MARS) access request (same as previous) • Download daily files (M: Procard Payment Processing)• Resolve disputed transactions (same as previous) • Create Settlement report (same as previous) • Identify/correct errors (same as previous) • Reconcile receipts to actuals (same as previous)

• Payroll Processing (F: Accounting)• Payroll Processing (F: Accounting)

4

Fixed Assets


(Fixed Asset) (Fixed Asset) Property and Property and

Insurance Insurance Control Mgmt.Control Mgmt.

(Fixed Asset) (Fixed Asset) Property and Property and

Insurance Insurance Control Mgmt.Control Mgmt.

• Coordinate asset assignment (F: Asset/Liability Management Processing)• Assign tag number, assigned location & individual (same as previous)• Periodic inventory of fixed assets (same as previous)• Coordinate disposal of fixed assets (same as previous)• Update fixed asset systems for acquisitions (same as previous)• Complete asset “shell” record (same as previous)• Surplus property (same as previous)• Requisition a surplus item (M: Requisition a Surplus Item)• Identify trade-in opportunity (M: Trade-In Surplus Item)• Update inventory and file records (same as previous)• Coordinate surplus property removal/move (M: Trade-In Surplus Item and M: Intra-Cabinet

Surplus Transfer)• Identify potential users (M: Intra-Cabinet Surplus Transfer)• Contact Hazardous Waste branch (M: Trash Surplus Item)• Update records (M: Trash Surplus Item; M: Transfer Item to New

Agency; M: Transfer Item to Local Government; M: Transfer Item to Non-profit Organization)

• Conduct actual transfer (M: Transfer Item to New Agency; M: Transfer Item to Local Government; M: Transfer Item to Non-

profit Organization)• Negotiate transfer terms (same as previous)• Determine eligibility (M: Transfer Item to Non-profit Organization)

• Coordinate asset assignment (F: Asset/Liability Management Processing)• Assign tag number, assigned location & individual (same as previous)• Periodic inventory of fixed assets (same as previous)• Coordinate disposal of fixed assets (same as previous)• Update fixed asset systems for acquisitions (same as previous)• Complete asset “shell” record (same as previous)• Surplus property (same as previous)• Requisition a surplus item (M: Requisition a Surplus Item)• Identify trade-in opportunity (M: Trade-In Surplus Item)• Update inventory and file records (same as previous)• Coordinate surplus property removal/move (M: Trade-In Surplus Item and M: Intra-Cabinet

Surplus Transfer)• Identify potential users (M: Intra-Cabinet Surplus Transfer)• Contact Hazardous Waste branch (M: Trash Surplus Item)• Update records (M: Trash Surplus Item; M: Transfer Item to New

Agency; M: Transfer Item to Local Government; M: Transfer Item to Non-profit Organization)

• Conduct actual transfer (M: Transfer Item to New Agency; M: Transfer Item to Local Government; M: Transfer Item to Non-

profit Organization)• Negotiate transfer terms (same as previous)• Determine eligibility (M: Transfer Item to Non-profit Organization)

Supervision of Supervision of Fixed Asset Fixed Asset

PropertyProperty

Supervision of Supervision of Fixed Asset Fixed Asset

PropertyProperty


Asset/Liability Asset/Liability ManagementManagement

Asset/Liability Asset/Liability ManagementManagement

• Record/maintain insurance coverage information (F: Asset/Liability Management Processing)• Record/maintain insurance coverage information (F: Asset/Liability Management Processing)

• Develop/apply cost recovery methodology (F: Asset/Liability Management Processing)• Coordinate cost recovery billings (same as previous)• Develop/apply depreciation methodology (same as previous)• Track manufacturer warranties (same as previous)• Manage asset “swaps” for component replacements (same as previous)• Handle sealed bid & public auctions (M: Sealed Bids and M: Public Auction)

• Develop/apply cost recovery methodology (F: Asset/Liability Management Processing)• Coordinate cost recovery billings (same as previous)• Develop/apply depreciation methodology (same as previous)• Track manufacturer warranties (same as previous)• Manage asset “swaps” for component replacements (same as previous)• Handle sealed bid & public auctions (M: Sealed Bids and M: Public Auction)

5

General Accounting


Agency Fiscal Agency Fiscal Management/ Management/ SupervisionSupervision

Agency Fiscal Agency Fiscal Management/ Management/ SupervisionSupervision


Table Table MaintenanceMaintenance

Table Table MaintenanceMaintenance

• Maintain chart of accounts (F: Accounting)• Maintain financial system reference tables (same as previous)• Maintain chart of accounts (F: Accounting)• Maintain financial system reference tables (same as previous)

• Verify Journal Voucher (JV) transactions (F: Journal Vouchers)• Train end users (F: Accounting)• Verify Journal Voucher (JV) transactions (F: Journal Vouchers)• Train end users (F: Accounting)

Error CorrectionError CorrectionError CorrectionError Correction


6

General Accounting


Maintain CodesMaintain CodesMaintain CodesMaintain Codes


Processing Processing Journal Journal

VouchersVouchers

Processing Processing Journal Journal

VouchersVouchers

• Process/input JV’s (F: Journal Vouchers)• Process/input JV’s (F: Journal Vouchers)


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General Accounting


Processing/ Processing/ Manage LoansManage LoansProcessing/ Processing/

Manage LoansManage Loans


Manage Funds Manage Funds AvailabilityAvailability

Manage Funds Manage Funds AvailabilityAvailability


Accounting Accounting ManagerManager

Accounting Accounting ManagerManager

• Supervise clerical/professional staff (F: Accounting)• Develop policy/procedure manual (same as previous)• Analyze proposed business policies (same as previous)• Handle internal inquiries (same as previous)• Handle internal inquiries (same as previous)• Request for approval of bank account(s) (F: Request for Approval of Bank Account)• Develop/maintain policies/procedures (F: Accounts Receivable)

• Supervise clerical/professional staff (F: Accounting)• Develop policy/procedure manual (same as previous)• Analyze proposed business policies (same as previous)• Handle internal inquiries (same as previous)• Handle internal inquiries (same as previous)• Request for approval of bank account(s) (F: Request for Approval of Bank Account)• Develop/maintain policies/procedures (F: Accounts Receivable)


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Internal Orders and Billing


Process Internal Process Internal Bills - BuyerBills - Buyer

Process Internal Process Internal Bills - BuyerBills - Buyer

• Enter/track IA transactions (F: Internal/External Billing)• Approve Billing

• Enter/track IA transactions (F: Internal/External Billing)• Approve Billing


Process Internal Process Internal Bills - SellerBills - Seller

Process Internal Process Internal Bills - SellerBills - Seller

• Create IA billing (F: Internal/External Billing)• Approve billing

• Create IA billing (F: Internal/External Billing)• Approve billing

9

Inventory


Consumable Consumable Inventory Inventory

ManagementManagement

Consumable Consumable Inventory Inventory

ManagementManagement

• Review minor object code expenses (M: Inventory Additions, Non Fixed Asset)• Enter data (same as previous)• Perform physical counts (M: Inventory, Non Fixed Asset)• Work with inventory officer during physical counts (same as previous)• Record purchases, issues, transfers & adjustments (same as previous)• Calculate cost of goods sold (proprietary funds) (same as previous)• Maintain office inventory records (same as previous)• Develop and maintain agency inventory (same as previous)

tracking systems

• Review minor object code expenses (M: Inventory Additions, Non Fixed Asset)• Enter data (same as previous)• Perform physical counts (M: Inventory, Non Fixed Asset)• Work with inventory officer during physical counts (same as previous)• Record purchases, issues, transfers & adjustments (same as previous)• Calculate cost of goods sold (proprietary funds) (same as previous)• Maintain office inventory records (same as previous)• Develop and maintain agency inventory (same as previous)

tracking systems


10

Projects, Grants & Cost Allocation


Grant Setup, Grant Setup, Monitoring & Monitoring &

ReportingReporting

Grant Setup, Grant Setup, Monitoring & Monitoring &

ReportingReporting

• Transaction input/data entry (F: Grants/Federal Draws)• Maintain reference tables• Enforce grant provision compliance• Create/distribute grant reports

• Transaction input/data entry (F: Grants/Federal Draws)• Maintain reference tables• Enforce grant provision compliance• Create/distribute grant reports

Grant Grant ManagementManagement

Grant Grant ManagementManagement


$$$$

Cost Allocation Cost Allocation ExpertExpert

Cost Allocation Cost Allocation ExpertExpert

• Develop/maintain methodologies (F: Cost Allocation)• Develop/maintain support systems• Review cost allocation reports• Handle auditor or compliance inquiries

• Develop/maintain methodologies (F: Cost Allocation)• Develop/maintain support systems• Review cost allocation reports• Handle auditor or compliance inquiries

• Assist auditor during review (F: Grants/Federal Draws)• Respond to audit inquiries• Assist auditor during review (F: Grants/Federal Draws)• Respond to audit inquiries

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Purchasing & Payables


Goods & Goods & Services Services

ProcurementProcurement

Goods & Goods & Services Services

ProcurementProcurement

• Determine bid method (M: Bid)• Create invitation for bid (same as previous)• Enter requisitions associated with bid (same as previous)• Select vendors (same as previous) • Select terms and conditions (same as previous)• Prepare invitation format (same as previous)• Compile/post invitation (same as previous)• Conduct Pre-bid conference (same as previous)• Prepare bid addenda (same as previous)• Deliver hardcopy to vendor (same as previous)• Copy/mail bid (same as previous)• Evaluate bids (M: Contract Award)• Complete bid recap sheet (same as previous)• Select winning bids (same as previous)• Determine best value bidder (same as previous)• Determine eligibility of vendor (same as previous) • Create PO/contract (same as previous)• Track and resolve protests (same as previous)• Review/authorize award (same as previous)• Record/input encumbrance/obligation (F: Encumbrance/Obligation Processing)• Initiate change-order requests (same as previous)• Resolve discrepancies with vendor (same as previous)• Liquidate unexpended encumbrance funds (same as previous)• Edit Contract (M: Contract Administration)

• Determine bid method (M: Bid)• Create invitation for bid (same as previous)• Enter requisitions associated with bid (same as previous)• Select vendors (same as previous) • Select terms and conditions (same as previous)• Prepare invitation format (same as previous)• Compile/post invitation (same as previous)• Conduct Pre-bid conference (same as previous)• Prepare bid addenda (same as previous)• Deliver hardcopy to vendor (same as previous)• Copy/mail bid (same as previous)• Evaluate bids (M: Contract Award)• Complete bid recap sheet (same as previous)• Select winning bids (same as previous)• Determine best value bidder (same as previous)• Determine eligibility of vendor (same as previous) • Create PO/contract (same as previous)• Track and resolve protests (same as previous)• Review/authorize award (same as previous)• Record/input encumbrance/obligation (F: Encumbrance/Obligation Processing)• Initiate change-order requests (same as previous)• Resolve discrepancies with vendor (same as previous)• Liquidate unexpended encumbrance funds (same as previous)• Edit Contract (M: Contract Administration)

Initiate & Initiate & Request Goods Request Goods

or Servicesor Services

Initiate & Initiate & Request Goods Request Goods

or Servicesor Services


Purchasing Purchasing SupportSupport

Purchasing Purchasing SupportSupport

• Read bid publicly (M: Bid)• Deliver hardcopy to buyer (same as previous)• Copy/mail bid (same as previous)• Print label sets (same as previous)• Record price quotes (M: Contract Award)• Monitor vendor invoices (F: Encumbrance/Obligation Processing)• Match invoice with order/receipt (M: Order from Catalog)

• Read bid publicly (M: Bid)• Deliver hardcopy to buyer (same as previous)• Copy/mail bid (same as previous)• Print label sets (same as previous)• Record price quotes (M: Contract Award)• Monitor vendor invoices (F: Encumbrance/Obligation Processing)• Match invoice with order/receipt (M: Order from Catalog)

• Determine items and specs (M: Create Purchase Requisition)• Create requisition header (same as previous)• Enter appropriate data (same as previous)• Post for approval (same as previous)• Create/route requisition (M: Bid)• Verify order receipt (M: Order from Catalog)• Forms requisition (M: Forms Requisition)

• Determine items and specs (M: Create Purchase Requisition)• Create requisition header (same as previous)• Enter appropriate data (same as previous)• Post for approval (same as previous)• Create/route requisition (M: Bid)• Verify order receipt (M: Order from Catalog)• Forms requisition (M: Forms Requisition)

12

Purchasing & Payables


ReceiverReceiverReceiverReceiver

• Originate payable transaction (F: Encumbrance/Obligation Processing)• Enter receiving data (M: Order from Catalog)• Originate payable transaction (F: Encumbrance/Obligation Processing)• Enter receiving data (M: Order from Catalog)

Contract Contract AdministrationAdministration

Contract Contract AdministrationAdministration


• Monitor vendor service level (M: Contract Administration)• Resolve complaints (same as previous)• Monitor vendor service level (M: Contract Administration)• Resolve complaints (same as previous)

13

Revenue & Receivables


Create & Create & Process Process

Accounts Accounts ReceivableReceivable

Create & Create & Process Process

Accounts Accounts ReceivableReceivable

• Enter data (F: Accounts Receivable)• Print/distribute billing statements (same as previous)• Respond to customer inquiries (same as previous)• Print/distribute re-bill requests (same as previous)• Develop/maintain tracking systems (same as previous)• Update customer/taxpayer records (F: Cash Receipts Management)

• Enter data (F: Accounts Receivable)• Print/distribute billing statements (same as previous)• Respond to customer inquiries (same as previous)• Print/distribute re-bill requests (same as previous)• Develop/maintain tracking systems (same as previous)• Update customer/taxpayer records (F: Cash Receipts Management)

Approve Approve Accounts Accounts

ReceivableReceivable

Approve Approve Accounts Accounts



Initiate Cash Initiate Cash ReceiptsReceipts

Initiate Cash Initiate Cash ReceiptsReceipts

• [No “as-is” activities corresponding to this role have been identified.]• [No “as-is” activities corresponding to this role have been identified.]

• [No “as-is” activities corresponding to this role have been identified.]• [No “as-is” activities corresponding to this role have been identified.]

14



Cash Receipts Cash Receipts SupportSupport

Cash Receipts Cash Receipts SupportSupport

• Sort/open incoming mail (F: Cash Receipts/Management)• Prioritize work remittances for processing• Sort/open incoming mail (F: Cash Receipts/Management)• Prioritize work remittances for processing

Create & Create & Process Cash Process Cash

ReceiptsReceipts

Create & Create & Process Cash Process Cash

ReceiptsReceipts


Internal Internal Approval of Approval of

Cash ReceiptsCash Receipts

Internal Internal Approval of Approval of

Cash ReceiptsCash Receipts

• Determine proper accounting distribution (F: Cash Receipts/Management)• Prepare and route deposits• Determine proper accounting distribution (F: Cash Receipts/Management)• Prepare and route deposits

• Match payment with remittance (F: Cash Receipts/Management)• Catalog/number remittance and receipt• Endorse remittance checks• Update customer/taxpayer records• Fund transfer (local to central)

• Match payment with remittance (F: Cash Receipts/Management)• Catalog/number remittance and receipt• Endorse remittance checks• Update customer/taxpayer records• Fund transfer (local to central)

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Final Approval Final Approval of Cash Receiptsof Cash ReceiptsFinal Approval Final Approval

of Cash Receiptsof Cash Receipts


Maintain Maintain Customer FilesCustomer Files

Maintain Maintain Customer FilesCustomer Files


Collection of Collection of Delinquent Delinquent Accounts Accounts


Collection of Collection of Delinquent Delinquent Accounts Accounts


• Age outstanding receivables (F: Accounts Receivable)• Print/distribute delinquent notices (same as previous)• Create list of delinquent vendors (F: Vendor Offset/Intercept)• Coordinate joint collection effort (same as previous) • Update customer/taxpayer records (F: Cash Receipts Management)

• Age outstanding receivables (F: Accounts Receivable)• Print/distribute delinquent notices (same as previous)• Create list of delinquent vendors (F: Vendor Offset/Intercept)• Coordinate joint collection effort (same as previous) • Update customer/taxpayer records (F: Cash Receipts Management)

• Establish vendor file (F: Vendor Processing)• Establish vendor file (F: Vendor Processing)

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Write-Off Write-Off Delinquent Delinquent Accounts Accounts


Write-Off Write-Off Delinquent Delinquent Accounts Accounts


• Recommend adjustment/write-offs (F: Accounts Receivable)• Update customer/taxpayer records (F: Cash Receipts Management)• Recommend adjustment/write-offs (F: Accounts Receivable)• Update customer/taxpayer records (F: Cash Receipts Management)


17

Travel


Prepare Expense Prepare Expense VoucherVoucher

Prepare Expense Prepare Expense VoucherVoucher


Authorize Authorize Expense Expense VoucherVoucher

Authorize Authorize Expense Expense VoucherVoucher



18

Agency Administrative Processes


Financial Financial ReportingReportingFinancial Financial ReportingReporting

• Report capitalized leases• Identify accruals• Perform physical inventory• Research inventory discrepancies• Fixed asset reporting/reconciliation• Develop audit confirmation reports• Analyze actuarial liability projections

• Report capitalized leases• Identify accruals• Perform physical inventory• Research inventory discrepancies• Fixed asset reporting/reconciliation• Develop audit confirmation reports• Analyze actuarial liability projections

Agency Security Agency Security ManagementManagement

Agency Security Agency Security ManagementManagement


Establish Establish Agency Agency

WorkflowWorkflow

Establish Establish Agency Agency

WorkflowWorkflow

• [to be completed]• [to be completed]

• [to be completed]• [to be completed]

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Agency Administrative Processes


Records Records ManagementManagement

Records Records ManagementManagement

• [To be completed]• [To be completed]

Agency System Agency System AdministrationAdministrationAgency System Agency System AdministrationAdministration


• [To be completed]• [To be completed]

1 budget process redesigned “to be” role biennial budget preparation compile agency history...

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