accounting central services administrator meeting as presented by mt doa - state financial services...
TRANSCRIPT
MT DOA SFSD 1
Accounting Central Services Administrator
MeetingAs presented by MT DOA - State
Financial Services DivisionDPHHS Sanders Building Auditorium
2/18/15
CSA FEB 2015
State Accounting Bureau
Travel Webpagehttp://sfsd.mt.gov/SAB/EmployeeTravel
Travel Training
• March Training– All Managers/Employees– 2nd Training Date– Training Topics
• Recording of Travel Training– Small Sections– Lodging, Mileage, Per Diem,
Updates, etc. – Q & A portion
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
MT DOA SFSD 7
Montana Legislation Review2-18-303. Procedures for administering broadband pay plan.
History: En. 59-916 by Sec. 2, Ch. 563, L. 1977; R.C.M. 1947, 59-916; 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. 2013.CSA FEB 2015
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Montana Legislation Review A couple ways to look for history in relation to statutory changes –
Manually - Montana Legislative Review Booklet
Electronically - LAWS @ http://laws.leg.mt.gov/legprd/LAW0200W$.startup
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Montana Legislative Review Booklet
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Montana Legislative Review Booklet (Continued)
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Montana Legislative Review Booklet (Continued)
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Montana Legislative Review Booklet (Continued)
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LAWS Website
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LAWS Website (Continued)
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LAWS Website (Continued)
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LAWS Website (Continued)
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Statutory Review Assistance
• Your Agency’s Legal Counsel
• Website - http://leg.mt.gov/bills/mca/help.htm
• Feel Free to Contact Anthony Cacace, SAB:[email protected]
444-4689CSA FEB 2015
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GASB Statement #68
• What does this standard change?
• How will this impact state agencies?
• Where might I access resources related to implementation?
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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
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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
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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
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Where might I access resources related to implementation?
• Retirement Plan websitesMPERA: http://mpera.mt.gov/gasbinfo.shtmlTRS: https://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: [email protected] or 444-7689
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Where might I access resources related to implementation?
(Continued)• Governmental Accounting Standards Board
Implementation Guide: http://www.gasb.org/cs/ContentServer?c=Document_C&pagename=GASB%2FDocument_C%2FGASBDocumentPage&cid=1176163784087
• AICPA: http://www.aicpa.org/interestareas/governmentalauditquality/resources/gasbmatters/pages/gasbpensionsissues.aspxCSA FEB 2015
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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
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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
informationCSA FEB 2015
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Accounting Central Services Administrator
MeetingAs presented by MT DOA - State
Financial Services DivisionDPHHS Sanders Building Auditorium
2/18/15
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Card Usage Policies
• Procurement Card Program
• Fuel Card Policy
• Motor Pool Fuel Cards
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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
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PCard Policy
• Responsibility of agency for enforcement
• Card is property of state
• Can only be used for state purchases
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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
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Employee Responsibilities
• Employee must complete / sign authorization forms
• Security of card / transactions on card• Personal charges could be misappropriation• Verify transactions / sign statement
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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
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Billing Disputes
• Work w/ your supervisor and agency coordinator
• Document process / actions taken
• Employee must 1st 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
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Supervisor Responsibilities
• Supervisors must approve authorization forms prior to an employee getting a card
• Supervisors must review/sign all employee monthly PCard statements
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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
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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 2-15-112(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.
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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?
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Default Spending Limit
• Default spending limit on cards is $5,000
• Can be increased depending on employee/circumstance– Increase can be temp or permanent
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Lost PCard
• Lost Card
– Cardholder immediately calls USB 1-800-344-5696
– Let agency PCard coordinator know
– New card issued to address on file w/ USB
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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
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Fuel Card Policy
• Applies to Executive Branch agencies– Agency owned fuel-powered vehicles/equipment
• Motor Pool vehicles are exempt
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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.
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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.
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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.
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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.
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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.
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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.
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Supervisors must
• Review and approve monthly fuel card transactions for each authorized
• Ensure fuel card use is consistent with the employees' work assignments
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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
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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
approvalCSA FEB 2015
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THANKS for your attention and interest.
HAVE A GREAT DAY!
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Accounting Central Services Administrator
MeetingAs presented by MT DOA - State
Financial Services DivisionDPHHS Sanders Building Auditorium
2/18/15
CSA FEB 2015