AUDITOR-CONTROLLERS’ RESPONSIBILITY –

ACCOUNTING & REPORTING SYSTEMS

PRESENTED BY AUDITOR-CONTROLLER DEPT.

OVERVIEW

• Mission, Principles and Values

• Central Square (OneSolution)

• Modules

• 2020-21 Road Map

• Potential Solutions

• Upcoming Demonstration

MISSION, PRINCIPLES AND VALUES

Mission

• Maintain the financial integrity of the County of Imperial by providing

oversight of county fiscal management. Provide the independent

allocation of property taxes to the county, school districts, cities, special

districts and redevelopment agencies.

MISSION, PRINCIPLES AND VALUES (CONT.)

Principles and Values

• The Auditor-Controller is dedicated to act in a way that will serve the public interest, honor the public trust and

demonstrate a commitment to professionalism. To achieve these goals, we pledge to:

• Perform all duties with integrity and honesty;

• Remain independent, objective and accountable to the public for our actions;

• Be prompt, careful and thorough when rendering our services to the public, other County departments, special

districts and other governmental agencies;

• Maintain an effective financial accounting and reporting system that will communicate information to the public in an

accurate and timely manner;

• Continuously seek ways to improve the effectiveness and efficiency of our processes and to assist other county

departments to do the same;

• Hire, train, motivate and retain the highest quality work force in a non-discriminatory manner;

• Continuously strive to be deserving of the trust placed in us by the county's residents.

MISSION, PRINCIPLES AND VALUES (CONT.)

Principles and Values

• Maintain an effective financial accounting and

reporting system that will communicate information to the

public in an accurate and timely manner;

CENTRAL SQUARE (ONESOLUTION)

• ITS DOES THE FOLLOWING:

• ACCOUNTING

• PURCHASING

• PAYROLL

• HUMAN RESOURCES

• BUDGETING

• GENERAL LEDGER

• REPORT WRITING

• CONTRACT MANAGEMENT

• FIXED ASSETS

• AND MUCH MUCH MORE…

ACCOUNTS PAYABLE MODULE

Accounts Payable

• Accounts Payable is a powerful tool for managing

vendor payments. Integration to Purchasing,

General Ledger, Accounts Receivable, and Fixed

Assets greatly reduces data entry.

• Utilized Countywide to pay all bills

• Provides detail reports on payments and Vendors

• Allows uploads to import claims

• Future: Plan on paperless processing via workflow

ACCOUNTS RECEIVABLE MODULE

Accounts Receivable

• Accounts Receivable is designed to manage a

wide variety of customers and charges. Powerful

features include classification of customers,

classification of charges, streamlined cashiering,

and easy access to payment status or history.

• Utilized Countywide

• Records Deposits and distributes them to all

appropriate accounts

• Future: Can be used department wide for cash

receipts and cash registers.

BANK RECONCILIATION MODULE

Bank Reconciliation:

• Bank Reconciliation is a central

repository of disbursement and deposit

information generated by other

applications. With Bank Reconciliation,

you can track and report all

disbursements issued and deposits

received

• Utilized Countywide to process and

reconcile all paid warrants and

reconcile bank accounts

• Treasurer department and Auditors

process the warrants for departments

• Allows inquires on paid and canceled

warrants

BUDGET ITEM DETAIL BENEFITS REPORTING

• Handles all information updates interactively in the

Budgeting application

• Supports annual or monthly budgeting in user-

named budget versions at any defined level in the

chart of accounts

• Allows updating to the General Ledger application

on a user-directed basis to match list format

• Defines multiple year entries concurrently

• Maintains a chronological log of all Budgeting

entries and/or changes

• Uses separate screens for travel, equipment, and

miscellaneous items

• Offers user-defined copy/purge utility

• Produces all schedules for the Countywide Budget

BUDGET ITEM DETAIL MODULE

Position Budgeting:

• Position Budgeting provides the ability to forecast salary, benefits,

and other employer-paid contributions based on “what-if” scenarios

created by the organization.

• Data is automatically imported to Position Budgeting from the

Human Resources (HR) and Payroll applications to provide a

working area for manipulation on different scenarios.

• Forecast data can be changed at the individual employee level or

by automated processing with mass updates using selection

criteria.

• Positions, benefits, salary tables, and more can be created and

updated in Position Budgeting. Once the organization decides one

or more models to adopt, the budget is automatically sent to the

General Ledger.

• Was used to produce the 2020-21 budget cycle

POSITION BUDGETING MODULE

Contract Management

• Contract Management provides the ability to record

multiple contracts in a master contract. Users can specify

multiple year contracts, one-time or recurring contracts,

multiple levels of required approvals, and multiple vendor

contracts with a master contract. The application also

supports the creation of purchasing and encumbrance

entries. The tasks and cycle of the scope of work are

maintained as well.

• Reviews of anticipated expenses versus actual expenses

and documentation related to the contractor’s credentials

are maintained. Contract Management integrates with the

General Ledger and Job/Project Ledger application

databases, where actual expenses and encumbered

details are maintained

• Utilized Countywide

CONTRACT MANAGEMENT MODULE

Encumbrances

• Utilized Countywide

• Direct update from purchasing

• Records encumbrances to budget

• Multiple reports on encumbrance details

• Utilized workflow to encumber funds

ENCUMBRANCE MODULE

FIXED ASSETS MODULE

Fixed Assets

• Fixed Assets monitors and reports on

capitalized and non-capitalized fixed assets.

• Fixed Assets tracks assets and related asset

information from the time of acquisition until

it is purged from the Fixed Assets database.

• In addition to monitoring the asset, Fixed

Assets performs a number of depreciation

calculations and makes all required entries to

the General Ledger

• Utilized Countywide to record, track and

depreciate all assets integrates into the

general ledger

General Ledger

• The General Ledger is the heart of Finance.

Every subsidiary application is represented in

detail or in summary in this application.

• The General Ledger is used to generate many

financial and management reports and

inquiries and is the primary area where

budgets are created

• Working on implementing Job Ledger to

further breakdown expenditures and produce

detail reports

• Utilized Countywide

GENERAL LEDGER MODULE

GENERAL LEDGER MODULE CONT.

• Define grant and project accounting periods separate from fiscal year

• Post to past, current, and future periods/years with appropriate security

• Restructure ledger with changes ranging from simple (merge funds) to complex (new

structural part)

• Track costs by program, project, activity, and/or task across department and fund lines

• Support unlimited number of funds

• Capability to upload chart of accounts via spreadsheets

• View online, interactive updates

• Perform cash management accounting at any user-defined level

• Complete contract and grant accounting application

• Use includes comprehensive budget preparation and modeling application

GENERAL LEDGER MODULE CONT.

• Offers user-defined account and project structure. Structures can be up to 72 digits, and the

Object is 8 digits, with up to 80 organizational dimensions

• Complies with GAAP, GAAFR, GASB, and FASB

• Allows monitoring of all budget alerts and approval tasks from a single desktop

• Performs all facets of disbursement processing, including customized paycheck stub layout,

check printing, report creation, and bank statement reconciliation either online or

electronically

• Supports cash, budgetary, modified accrual, and full accrual basis of accounting

• Maintains control of account balances reflecting revenue, expenditure, and encumbrance

activity totals from subsidiary ledgers

• Provides standard reports and immediate online inquiries to any data in the system, with all

access and content controlled by security

HUMAN RESOURCE MODULE

• Human Resources• Tracks employee education, skills, licenses and certifications, issued equipment, and

miscellaneous items

• Provides comprehensive position-control capabilities

• Offers effective date capabilities for many setup tables and employee

assignments

• Automates labor distribution to the General Ledger and Job/Project Ledger

applications

• Provides key automation for COLA increases, step increases, benefits updates,

position changes, and more

• Maintains up-to-the-minute payroll deduction and benefit information

• Automates workflow for approval and notifications

• Document attachments on all Human Resources records

• Includes complete audit trail

• Provides full integration with Payroll, Position Budgeting, Employee Online, and

Applicant Online.

• Utilized by all Departments for personnel needs

PAYROLL MODULE

• Custom calculations for any deduction, contribution, and earnings code, with

completely user-definable business rules

• Built-in calculations for standard deductions, contributions, and earnings

• Automation of contribution or benefit rate updates

• Leave accrual method definitions

• Federal, state, and local tax tables and calculations

• Updated federal and state tax tables provided by CentralSquare annually

• Overtime hours and rates through timecards, or based on user-defined rules

• Fair Labor Standards Act (FLSA) compliances including 9/80 flexible schedules

• Multiple versions of user-defined salary and rate tables

• Automatic, flexible labor distribution to the General Ledger and Job /Project

Ledger

• Direct deposit to multiple bank accounts

• Fully integrated with Human Resources, General Ledger, Accounts Payable,

Accounts Receivable, Position Budgeting, and Budgeting

• Utilized by all County departments

PERSONAL ACTION FORMS (PAF)

Personal Action Forms

• Personnel Action Forms allows management to make

requests for personnel changes online.

• The electronic workflow process routes the request through

the user-defined approval hierarchy and business processes.

• Once the request is fully approved, the option to

automatically update the various areas of the Human

Resources application is available to save time and eliminate

manual processing

• Currently utilized by all departments to process personnel

changes

PURCHASING MODULE

Purchasing

• Purchasing is used departments to enter requisitions online

with online approval.

• The application prints purchase orders and provides the ability

to track the life of each individual item that is printed on

purchase orders, including any changes as a result of a

change order.

• The Purchasing application also includes automatic interface

to the Encumbrance, Accounts Payable, and Fixed Assets

applications

• Currently utilized by all County departments

REPORTS MODULE

Reports

• Offers hundreds of real time reports both standard

and custom

• CDD and Cognos

• Drill down Reports

COMPARISON OF ACTUAL TO BUDGET

• The Comparison of Actual to

Budget is a drill down report

that offers departments the

ability to view their budgets,

revenues and expenditures in

one report.

• Department staff can drill

down on year to date amounts

and month to date amounts.

• Departments can also look at

budget adjustments and

encumbrances here.

COMPARISON OF ACTUAL TO BUDGET CONT.

You can drill down on an item and see the attachments

that make up entry. In this case it was a claim for

Megabyte.

COGNOS

Collaborative Reporting

• Comprehensive reporting solution

• Give report users and authors the opportunity to respond quickly and

effectively and allow employees to retrieve information on their own.

• Create and modify reports with flexible zone-based layouts that

automatically adjust to fit different elements and objects Author and work

with all report types and expand the base of potential users for each

report

• Create and deploy a single report that can be executed across multiple

languages and output formats such as HTML, Adobe® PDF, and Excel®

• Build report templates that include standard report objects, queries, and

layouts

• Currently utilized by various departments

• Will be upgraded this spring

GRANTS MANAGEMENT MODULE

• Grants Management tracks projects from initial proposal to closing.

• Grants Management can be divided into the grant life cycles, such as the

proposal, award, budgeting and cost-sharing projections, sponsor billing, memo

and reporting needs, and grant closure.

• Grant information tracked in Grants Management relates General Ledger/Job

Ledger accounting and is connected through an account linkage following the

grant award. Grant tracking includes unlimited pre-award budget versions,

matching requirements tracking, compliance tracking, contact management

tracking, report dates with automatic notification via workflow, and grant

closure tracking. Sub-recipient agreements, written amendments, various types

of correspondence, and specific grant terms and comments can also be tracked.

Any type of document, as well as standard and custom reports created using

report writers can be linked and attached to a project.

• Additional types of grant activity can be created through robust, user-defined

functions.

• Not currently being utilized due to lack of staff

Job/Project Cost Accounting

• Job/Project Accounting Ledger is a separate, yet integrated

function of the General Ledger application.

• General Ledger and Job/Project Accounting Ledger

transactions can be keyed simultaneously; thus, the two

ledgers are fully integrated, never out of balance, and

transactions need only be entered once.

• With a separate client-defined General Ledger and

Job/Project Accounting Ledger account structure, the

required organizational hierarchy for both the General

Ledger and Job/Project Accounting Ledger can be effectively

modeled. Job/Project can cross all General Ledger structural

boundaries such as fund and function.

• Currently being implemented for ICBHS

PROJECT ALLOCATION/JOB LEDGER

2020-21 ROADMAP

• ONESOLUTION (FINANCE ENTERPRISE)

• UPGRADE TO VERSION 20.1 (TESTING TO BEGIN IN DECEMBER)

• COGNOS DM (In Process)

• AUTOMATED FINANCIAL STATEMENTS

• WITH OPTION TO PREPARE BUDGET BOOK AND BUDGET REPORTS

POTENTIAL SOLUTIONS

• CENTRAL SQUARE UNIVERSITY

• VAST EMPLOYEE TRAININGS & ABILITY TO TRACK PROFESSIONAL DEVELOPMENT

• ASSET MANAGEMENT BY LUCITY

• POSSIBLE REPLACEMENT FOR WINCAMS

• FULLY INTEGRATED WITH ONESOLUTION

QUESTIONS???

WE ARE HERE FOR YOU

THANK YOU

FROM

THE AUDITOR-CONTROLLER DEPARTMENT