department of administrative services
DESCRIPTION
Department of Administrative Services. State Controller’s Division Updated January, 2010. P ROGRAM O VERVIEW. Operate statewide payroll and accounting systems in accordance with national standards and regulations - PowerPoint PPT PresentationTRANSCRIPT
DAS: State Controller's Division 1January 2010
Department of Department of Administrative ServicesAdministrative Services
State Controller’s DivisionUpdated January, 2010
DAS: State Controller's Division 2January 2010
PPROGRAMROGRAM O OVERVIEWVERVIEW
Operate statewide payroll and accounting systems in accordance with national standards and regulations
Develop corporate internal control policies and systems that protect Oregon’s financial data integrity
Produce accurate and timely annual financial statements and other financial reports
Provide small agency accounting and budget services
DAS: State Controller's Division 3January 2010
Services are provided through five functional teams.
Administration & Special Programs Statewide Financial Management
Services Statewide Accounting and
Reporting Services Oregon Statewide Payroll Services Shared Client Services
Programs & ServicesPrograms & Services
DAS: State Controller's Division 4January 2010
Division Administration & Division Administration & Special ProgramsSpecial Programs
Provides leadership and support for statewide fiscal actions and initiatives
Provides statewide accounts receivable guidance to agencies
Provides statewide internal control guidance to agencies
Responsible for external and internal financial communications and customer relations
Provides daily management and administrative support to the division
Short, mid-range and long term planning
DAS: State Controller's Division 5January 2010
Responsible for statewide accounting systems
Provides operational control and system policies
Provides maintenance and improvements to system functionality and efficiencies
Provides training and support for systems
Statewide Fiscal Management Statewide Fiscal Management Services (SFMS)Services (SFMS)
DAS: State Controller's Division 6January 2010
Responsible for state and federal fiscal compliance activities
Interprets “generally accepted accounting principles” for state agencies
Reviews and maintains statewide accounting policies and procedures
Prepares and publishes Oregon’s annual financial report
Statewide Accounting & Statewide Accounting & Reporting Services (SARS)Reporting Services (SARS)
DAS: State Controller's Division 7January 2010
Oregon State Payroll Services Oregon State Payroll Services (OSPS)(OSPS)
Responsible for the central payroll system
Provides operational control and system policies
Provides maintenance and improvements to system functionality and efficiencies
Provides training and support for payroll-related payment and reporting services
DAS: State Controller's Division 8January 2010
Shared Client Services Shared Client Services (SCS)(SCS)
Responsible for financial services to 25 small agencies and the Governor’s Office
Provides accounting services including transaction processing and filing
Provides budget preparation and execution services including allotment planning
Prepares financial statements and other management reports
DAS: State Controller's Division 9January 2010
MissionMission
To support and ensure accuracy and accountability in
state government financial systems
by providing services and controls in the
management of statewide accounting, receivables,
financial reporting, and payroll functions.
Statutory AuthorityORS 184, 291, 292, and 293 sets the duties and powers of the State Controller’s Division (SCD). SCD policies are published in the Oregon Accounting Manual (OAM).
DAS: State Controller's Division 10January 2010
Why We Do ItWhy We Do It
To achieve economies of scale• Statewide Accounting System (Pay vendors)• Statewide Payroll System (Pay employees)• Small Agency Fiscal Services• Accounts Receivable (Coordinate collection effort)
Meet state and federal statutory requirements and national accounting standards• Statewide Financial Report• Payroll• Statewide Federal Compliance Reporting• Internal Controls
DAS: State Controller's Division 11January 2010
GoalsGoals
Leadership for statewide financial management initiatives
Financial policy and procedure guidance to protect state assets
Manage and maintain central financial systems balancing costs and benefits
DAS: State Controller's Division 12January 2010
GoalsGoals
Statewide financial reports meeting national standards
Professional training, advice, and customer support
Full compliance with national standards and regulations
Easy access to reliable financial data
DAS: State Controller's Division 13January 2010
Customers & StakeholdersCustomers & Stakeholders
State Agency• Employees • Payroll Professionals• State Accountants
Central Agencies• Treasury (Banking and Cash Management)• State Auditors Division• Other DAS Divisions
Bond Holders (Investors)
Federal Agencies
DAS: State Controller's Division 14January 2010
Service DeliveryService Delivery
Statewide, centralized systems provided to state agencies for payroll, accounting, disbursements, accounts receivable and financial reporting
Statewide controls, policies and procedures provide for compliance with state and federal regulations and national standards
Training and support to agencies to prepare, process and manage transactions
Financial services to small client agencies and the Governor’s Office
SCD Customer Survey SCD Customer Survey ResultsResults
Satisfaction Percentages by Service Area
2008 (For calendar year 2007)
Service Area
Timeliness Accuracy Helpfulness Knowledge/ Expertise
Information Availability
Policy and Direction Overall
Average By Service Area
SCD 85.0% 85.0% 83.0% 81.9% 78.3% 75.8% 81.3% 81.5%
DAS Combined
65.8% 65.2% 72.9% 74.7% 63.0% 52.9% 65.9% 65.8%
2009 (For calendar 2008)
Service Area
Timeliness Accuracy Helpfulness Knowledge/ Expertise
Information Availability
Policy and Direction Overall
Average By Service Area
SCD 87.9% 86.8% 90.7% 88.8% 85.6% 81.4% 88.8% 87.1%
DAS Combined 69.1% 69.0% 77.8% 76.4% 65.3% 57.5% 69.6% 69.2%
SCD satisfaction ratings have gone up; the 2009 customer satisfaction average of 87.1% is up from the 2008 average of 81.5%.
DAS: State Controller's Division 16January 2010
Performance MeasuresPerformance Measures
Percentage of state agencies earning SCD Gold Star Certification
Number of years out of last five that SCD earned GFOA Certificate of Achievement
Percent of respondents to Department-wide Performance Satisfaction Survey who rank SCD very good to excellent
DAS: State Controller's Division 17January 2010
Factors Affecting ServicesFactors Affecting Services
New and changing technologies, rules and regulations
Economies of scale achieved through central systems
Relationships with customers
Trickle-up effect of agency constrained resources
Aging Infrastructure
DAS: State Controller's Division 18January 2010
Interagency/Interagency/IntergovernmentalIntergovernmental
Provides financial management, accounting and budget services to 25 small agencies and the Governor’s Office
Assist agencies with systems use, provide training and daily customer support
Provide direction and internal controls for Purchase and Travel cards, and accounts receivable services
DAS: State Controller's Division 19January 2010
Growth To State Budget Growth To State Budget Performance MeasurePerformance Measure
Source: SCD actual data @ DAS Operations Division and Statewide actual data @ 2009 Audited Comprehensive Annual Financial Reported by SCD
0
2
4
6
8
10
12
14
16
18
1 2 3 4 5 6 7 8 9 10 11
Year (Yr 1=1999, Yr 11=2009)
Sta
te C
on
tro
ller'
s E
xpen
ses
in M
illio
ns
0
2
4
6
8
10
12
14
16
18
Growth of State Controller (Actual) Expenses to Growth of Statewide Governmental Funds
Sta
tew
ide
Gvt
Fu
nd
Exp
end
itu
res
in B
illio
ns
SCD Expenditures
SW Expenditures
DAS: State Controller's Division 20January 2010
Growth To State Budget Growth To State Budget Performance MeasurePerformance Measure
State Controller's Division Costs as Percent of General Government Spending
0.000%
0.010%
0.020%
0.030%
0.040%
0.050%
0.060%
0.070%
0.080%
0.090%
1 2 3 4 5 6 7 8 9 10 11 12 13
Years 1=1997/13=2009 (Est.)
Per
cen
t o
f S
tate
Sp
end
Series1
Source: SCD actual data @ DAS Operations Division; Statewide actual data @ 2005 Audited Comprehensive Annual Financial Report; Estimated amounts by SCD.
DAS: State Controller's Division 21January 2010
Administrative Cost Controls:Administrative Cost Controls:
Control paper and distribution costs• Use website and electronic list services• Use datamart for reporting• Use electronic transactions, Credit and
Travel Cards
Save staff time and supplies • Automate or eliminate manual processes• Streamline business processes
Increase system operating efficiencies
DAS: State Controller's Division 22January 2010
Administrative Cost Controls:Administrative Cost Controls:
Statewide contracts for Accounts Receivable collection to enhance state revenues
Implement ongoing Accounts Payable cost recovery methods