Finance Department Year-End Presentation
Fiscal 2019September 11, 2019
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Welcome/Introduction Accounting and Reporting FEMA System Initiatives & Other Updates Construction Payable Accounts Payable/IWA Adjournment
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Welcome/Introduction Finance Team Changes◦ Departures Blanca Padron, Finance Deputy Director Connie White, Finance Systems Division Director Maria Rivero, Assistant Controller◦ New Staff and Roles Barbara Gomez, Finance Deputy Director Maria Hernandez, Assistant Controller◦ Changing Landscape
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Prior Year Audit Results New GASB Pronouncements Important Dates Start of System Entries (Post Closing Entries) Year-End Accruals Vehicle Capital Leases Accounts Receivables Bank Reconciliations Petty Cash Storage Tanks Single Audit
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GASB Statement No. 83, Certain Asset Retirement Obligations• Effective Date: Reporting periods beginning after June 15, 2018 (MDC FY 2019)• Establishes guidance for reporting on obligations that are incurred when governments retire certain
types of assets that have complex environmental impacts (e.g. nuclear reactors, wind turbines, underground septic tanks, x-ray machines, sewage treatment plants or assets with environmental disposal restrictions).
• Next Steps: All departments will be required to submit a full population of their tangible capital assets that have a legal requirement to perform future asset retirement activities related to those tangible capital assets.
GASB Statement No. 84, Fiduciary Activities• Effective Date: Reporting periods beginning after December 15, 2018 (MDC FY 2020)• Establishes general criteria for determining when a government has a fiduciary role for managing
certain types of assets. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists.
• Next Steps: Finance is evaluating the relevant criteria and will send out communication as needed.
GASB Statement No. 87, Leases• Effective Date: Reporting periods beginning after December 15, 2019 (MDC FY 2021)• Establishes a single model for lease accounting based on the foundational principle that leases are
financings of the right to use an underlying asset. Generally, all leases should be presented on the face of the balance sheet (e.g. Government-Wide) of the lessee (liability) and lessor (receivable).
• Next Steps: Require that all departments submit a full population of their operating leases to the Finance Department’s Accounting and Reporting section.
Link to GASB website for guidance: https://www.gasb.org/jsp/GASB/Page/GASBSectionPage&cid=1176160042391
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A legally enforceable liability associated with the retirement of tangible capital assets.
Legally enforceable = Generally, legally enforceable liabilities arise from legislation of other levels of government or contractual relationships, which may be written or oral.
Retirement = Permanently removed from service by means of sale, abandonment, recycling, or disposal of the asset
Tangible capital asset = Physical substances that are used in operations and that have initial useful lives extending beyond a single reporting period
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Department Consideration: Is there a significant capital asset within your Department, with complex environmental impact that would have a legally enforceable liability upon retirement?
Example of assets within scope:1. Sewage treatment plants2. Power plants/utilities3. Underground gas tanks4. Oil wells5. Wind turbines that contractually require land restoration6. X-ray machines or magnetic resonance imaging (MRI) machines7. Research facilities8. Coal strip mines9. Nuclear research reactors
If yes, provide the Finance Department a complete listing of these assets. Send an electronic copy to Eric Herrera; Finance Department.
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ITEM DUE DATE NOTESSignature Authorization Forms
September 16, 2019 - Forms indicate who they should be delivered to in Finance.
Report of Collections (ROC) for cash on hand Monday, September 30, 2019 or before
October 2, 2019 - To be delivered to Finance.- ROC must be dated September 30, 2019, with fiscal period 12/2019.- Departments using Approval Path (“RIMS”) must complete input by Noon, Tuesday, October 1, 2019.
Interdepartmental Journal Entries cut-off
October 11, 2019, NOON
Entries affecting other Departments and accruals.
Intradepartmental Journal Entries cut-off
October 15, 2019 Entries affecting your own Departments.
Grant adjustment Journal entries cut-off
October 15, 2019
Fund Financial Statement Folders
November 8, 2019 - Submit to Patrick Price.- Please follow included checklist and sign off.- Important: include detailed variance analysis narrative.
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Deadlines and cut-offs:
Automated Charges- FY2019 (energy, telephones, mobile equipment)
To be processed no later than September 27, 2019
Payroll accruals Will be posted September 25, 2019
1st Preliminary Rollover Reports Available in OnDemand and in Data Warehouse Monday, October 7, 2019
2nd Preliminary Rollover Reports Available in OnDemand and in Data Warehouse Monday, October 14, 2019
Final Year-End Reports Available in OnDemand and in Data Warehouse Monday, October 21, 2019
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Billing and Reports:
Goal…Reduce number of post-closing adjusting entries or Start Of the System entries (SOS)
Review adjusting entries posted in FY2018/Mo. 13 in FAMIS (screens 6400 -Trial Balance & 6750 - Income Statement) for possible adjustments in FY2019, and process entries before closing whenever possible
Provide adequate supporting documentation and clear description with entries. All SOS entries are audited.
Reminder: If moving expenses from one fund to another include description, document reference number, and check number, for each line. Needs to be traceable.
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Review prior year accruals and determine whether reversal is required.
Supporting documentation for all accruals is required and has to be submitted with all journal entries.
Accrue FY 2019 invoices not processed by Accounts Payable deadline of October 10, 2019 but for which goods and services were received prior to September 30, 2019.
Do not accumulate old year invoices for payment in the New Year.
If an audit adjustment is proposed by the external auditor, we will notify you of amount of accrual.
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Departments under the Vehicle Capital Lease program must submit reimbursement packages to Bond Administration no later than September 16, 2019 in order to post in FY 2019. These reimbursement must be processed prior to closing.
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Review A/R as of 9/30/19 and related revenues to ensure that only amounts expected to be collected by December 31, 2019 are recognized as revenue.
Revenues related to A/R’s not expected to be collected by December 31, 2019 must be reversed and recorded as Unavailable Revenue (GL 244, subsidiary required). Refer to GASB 65.
Prior year audit finding
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When preparing bank reconciliation please:
include evidence of review by both a preparer and a reviewer and
prepare on a timely basis throughout the year – deadline is 30 days after month-end. Avoid Management Letter comment.
All FY 2019 bank reconciliations are due to Lourdes Julien by October 30, 2019. Make sure you are reconciling to the FAMIS cash balance after the final close.
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As stipulated in the AO, departments are responsible for :◦ establishing written departmental Petty Cash Fund
procedures,◦ ensuring a secured on-site storage facility to
safeguard the funds,◦ immediately notifying the Finance Director of
changes in custodian via “Petty Cash/Change Fund Change Form”, and ◦ performing independent verifications of petty cash
usage and balances at least annually.
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For departments that manage storage tanks:◦ It is the department’s responsibility to make sure
that the storage tank list is up-to-date.◦ The list can be found in the Finance Department
website as part of the State of Florida Certification of Financial Responsibility and Storage Tank Local Government Bond Rating Test (http://www.miamidade.gov/finance/library/financial-responsibility-certification.pdf).◦ Any changes to the list (additions or deletions)
should be sent to Patrick Price at [email protected].
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Requires access card to enter the 26th
floor. If you need to enter after hours or
Saturday, please call in advance to be sure someone is there to open the door. There is a phone by the door. ◦ Input/Output (JE) : extension 375-3558◦ Accounts Payable (Invoices): extension 375-5111
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YE Package and forms will be available on the web:
http://www.miamidade.gov/finance/year-end.asp
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All grants must be balanced by October 15, 2019 (last day for entries) in order to avoid period 13 entries.◦ 10/07/2019: 1st. preliminary reports will be
available OnDemand (704–TB/775-Rev & Exp).◦ 10/14/2019: 2nd preliminary reports will be
available OnDemand (704–TB/775-Rev & Exp). ◦ 10/15/2019: Last day for grant accountants to
submit JE’s.◦ 10/21/2019: Final year-end reports available. ◦ 11/15/2019: Single Audit Workpapers &
supporting documentation are due to Finance.
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Single Audit Work-Papers: Use Single audit work-papers that will be provided to
you. Make sure to include a copy of the grant agreement
indicating the contract number and CFDA or CSFA number.
If you have a period 13 entry that affects a grant, submit the journal entry and revised work-papers.
We will send out the Single Audit Questionnaires by next week so that we can have them ready when the auditors start the Single Audit. Please return them by the due date.
Single Audit contact: Maria Hernandez (305) 375-4301or Dachel Payrol (305)375-1482
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Information to record journal entries to transfer Hurricane Irma obligated expenditures to the FEMA fund was sent to the department on 9/9/19.
Journal entries are due to the Finance Department no later than Friday September 20th to allow time for the Finance FEMA staff to review and post the entries.
We expect more projects to be obligated between now and September 30th. We will notify you as soon as we receive the information so you can prepare the journal entries for those.
Journal Entries to record local match: You will also need to record an entry for the local match but we are waiting for notification from FEMA since on August 26th Florida reached $2.63 billion in expenditures, triggering an increase in the Federal share from 75% to 90%.
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As of 7/31/19 for Hurricane Irma:
Projected expenditures $315 millionProjected Federal and State Reimbursement $285 millionTotal collected $94 million
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Lessons learned from Hurricane Irma: Debris removal requires cradle to grave
documentation; Solid Waste and Public Works head debris removal.
Difference between debris removal and “push and clear”.
Risk of loss: Contract language is a determining factor when dealing with third parties.
DAR descriptions: establish standardized descriptions.
Maintenance records
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Lessons learned from Hurricane Irma (cont’d): DAC (Direct administrative cost) record
keeping. Refer to the FEMA PAPPG (FEMA Public
Assistance Program and Policy Guide).
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Review and Transform how we do things• Need vs. “Always Done it that way”• Timeliness
Replace Legacy Centralized Systems• FAMIS (Financial Management)• ADPICS (Procurement)• T&L and Payroll
Automate new Business Processes / Systems• Begin / End with the Department• Integrate Key Departmental Applications
Sustainability / Paperless Processes Self-Service / Manager Self-Service Transparency
• Integrated Business Analytic Reporting• Citizens, Management, Employees, Vendors
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Rollout FY17-18 FY18-19 FY19-20 FY20-21Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
Project Planning / SmartStart Fin/Pro HCM
1 Finance / Supply Chain Go Live 10/01/2020 -->
2 HR / Payroll Go Live 01/01/2021 -->
3 Budgeting & Scorecard Go Live 11/01/2020 -->
4 Business Intelligence Finance / Supply Chain Go Live 04/01/2021 -->
5 Business IntelligenceHR / Payroll Go Live 04/01/2021 -->
• Fully integrative solutions• Standardization of business processes• Reporting improvements• Single system of record• Organizational gains of using new
technology• Eliminate redundant data• Project costing and tracking• Consistency of asset management• Ability to better track capital projects• Consistent document management
(electronic/paper)
• Organizational commitment to change• Lack of system integration• Reporting across organization• Data cleanliness/redundancy• Change Management• Customization• Lack of consistent tool versions/technologies• Multiple approvals• Redundant applications• Lack of awareness of available applications
and tools
Expected Improvements Key Points of Opportunity/Challenges
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PROJECT READINESS
In the next six months:Chart of AccountsBuild PhaseTesting PreparationChange ManagementClean up of existing data….
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Year End 2019
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Preliminary Cut Off:
Deliver IWA construction payments by noon on Tuesday, September 24th, 2019.
Deliver non-IWA construction payments by noon on Thursday, September 26th,2019.
Final Cut Off:
Deliver IWA construction payments by noon on Monday, October 7th, 2019.
Deliver non-IWA construction payments by noon on Wednesday, October 9th,2019.
Things to remember:
Remember to process increases to purchase orders (if needed) by September 30,2019.
Insert project number in the description of capital journal entries, do notcomingle various projects charges/credits into one single journal entry line.
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FY 2019 Construction & Consultant Payments Deadlines
• Not including the DBA name• Invoice received date may not be earlier than the invoice date• Commodity line does not exist or does not have sufficient funds • Purchase order account (suffix) lines are excluded
IWA cover sheet common errors to avoid
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Provide a report listing the projects completed in fiscal year 2019 with the following information:
Project number (assigned by the department) Capital project number Brief description of the project Funding Total project cost since inception (design, bidding, surveys, project
management, construction, etc.) Completion Date
Send report to: [email protected]
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Year End 2019
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Important Dates & Other Interesting AP Updates Voucher Payables Share Services-IWA Payables Special Services/Refunds Reminders Travel Reminders Resolution Reminders Unclaimed Reports AP Control (aka E-Payables) P-Card Reminders
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IMPROVEMENTS/ENHANCEMENTS
Monthly emails to departments on Timeliness of Payment including SBEs.
Implementation of the use of the Unclaimed website for the Departments to monitor outstanding checks that have not been cashed by the payees.
PROCEDURES:
Available at:
http://intra.miamidade.gov/managementandbudget/procedures.asp
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▶ Monday, September 16, 2019 Due date for Fiscal 2020 AP Signature Forms
2020 Forms available at: http://intra.miamidade.gov/finance/forms.asp
o Accounts Payable Disbursement and Wire Transfer Authorized Signatures Form *
o Purchase (P-Card) and/or Travel Card Reconciliation Authorization Signatures Form *
o Travel Authorized Signatures Form o Accounts Payable/IWA/Travel/Purchasing &Travel Credit Card Liaisons
Form **
*Form revised to include verbiage on acknowledgement and responsibility by the department for proper accountability and validation that approved disbursements represent goods and services received/rendered or allowable expenditure in accordance with contract terms as per approved authority; for familiarity with Procedure 606 and controls over security access.** Form revised to include Travel Liaisons
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▶ 1st Preliminary – (Soft Closing)
◦ Wednesday, Sept 25 (Noon) – Cutoff for IWA scanning of all invoices
◦ Friday, Sept 27 (Noon) – Cutoff for all AP vouchers (IWA & NON IWA) for final approval and posting by Finance AP
◦ Monday, October 7- 1st Preliminary Reports will be available
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▶ 2nd Preliminary
◦ Week of Oct 1st – Work, Work, Work……..◦ Tuesday, Oct 8 (Noon) – Cutoff for IWA scanning of
all 2019 invoices◦ Thursday, October 10 (Noon) – FINAL Cutoff for all AP
vouchers (IWA & NON IWA) for final approval and posting by Finance AP
◦ Monday, October 14 – 2nd Preliminary Reports will be available
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Applicable to all PO’s & PC’s (Construction/Resolution payables)
Monday, Sept 30 – Please be certain that all releases (PO’s & PC’s) for FYE 2019 invoices are created and approved on or prior to 9/30/19 (calendar), as you will not be able to process FYE 2018-19 invoices during the dates of October 1, 2019 through October 8, 2019 if the PO is not created by 9/30/2019, (for goods and services pertaining to FYE 2019).
Tuesday, Oct 1 – First day of the new 2020 fiscal year. Please make sure you have a systematic or manual process of identifying 2019 invoices from 2020 invoices.
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Accounts Payable⋇Purchase Order (PO & PC) Vouchers - The “invoice
received” date is found in screen PCHL 1500. This is the keyfactor in differentiating fiscal year posting of the invoice(debit expenditure, credit vouchers payable). Please becertain that this input field properly shows a date of 9/30/19or prior for all invoices pertaining to FYE 2019. The VoucherDocument Sequence assigned will be VAXX19.
⋇IWA Invoices - this field, “invoice received” date, willautomatically update in ADPICS. IWA ADPICS Entry Staff, inShared Services, must remain vigilant & refer todetails/description of the actual invoice to ensure “invoicereceived” date is accurately reflected in screen PCHL1500.
⋇Service Periods - should be “noted” in the description fieldof the Invoice Header screen (PCHL 1500) in order to assistthe department with year-end accruals.
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⋇DIRECT VOUCHERS AND CREDIT MEMOS
Make sure the effective date in screen PCHL 1800 forvouchers OR PCHL 1700 for credit memos properlydisplays (saved) as 9/30/19 or prior for goods andservices pertaining to FYE 2018-19.
IWA ADPICS Entry Staff in Shared Services will need tobe very vigilant of this starting Tuesday, Oct 1. Weencourage the departments to provide a comment in the“History Tab” for special instructions pertaining to Fiscal2020; otherwise, 9/30/19 will be the default/first fall back.
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PCHL1500 V5.1 MIAMI-DADE COUNTY ADPICS 5.1LINK TO: INVOICE HEADER ENTRY INVOICE SEQ : DOC TYPE : IV INVOICE ALL : N (Y/N) INVOICE NO/DESC : / ACTION INDICATOR : N INTF TYPE : IV VOUCHER NO : INVOICE DATE : DTE IVC REC: 09/30/19 ALT ACCT: PURCHASE ORDER NO : NOTE PAD : DEPT : PO DOC BALANCE : CR BAL : PROPERTY ID : IVC AMT: NET: VENDOR ID/SUFFIX : DBA NAME : HDR CR AMT : ADDRESS : MATCH TYPE:
STATUS : CITY: ST: ZIP: CTRY:
DISTRIBUTION METHOD: D SINGLE CHECK: N LETTERS SENT: FREIGHT : LIQ DAMAGES : OTHER CHARGES : F.O.B. POINT:
DISC TERMS : REJECT CODE :
SFX INDEX SUBOBJ USERCODE PROJCT PRJDTL GRANT GRNTDTL
PCHL1800 V5.1 MIAMI-DADE COUNTY ADPICS 5.1 LINK TO: DIRECT VOUCHER HEADER ENTRY
DIR VOUCHER ID: DOC TYPE: DV EFF DATE : 09/30/19 ACTION IND : N DUE DATE: INTF TYPE : V1 SINGLE CHECK : N CHECK NO: DOC REF NO : VEN INVOICE NO: / DEPARTMENT : FN02 FINANCE CONTROLLER'S DIV INVOICE DATE: CONTACT : INV RECPT DT: TELEPHONE : EXT: NOTE : N VOUCHER AMOUNT: STATUS: VENDOR ID/SFX : CREATE: DBA NAME : ADDRESS : ADDRESS NOT ON FILE UPDATE:
POST : CITY : ST: ZIP: CTRY:
DISCOUNT TERMS: NET TERM : DISTRIB METHOD: S REJECT CODE: CONTRACT ID : SFX INDEX SUBOBJ USERCODE PROJCT PRJDTL GRANT GRNTDT G/L SUB PCT%
PCHL1700 V5.1 MIAMI-DADE COUNTY ADPICS 5.1LINK TO: CREDIT MEMO HEADER ENTRYCREDIT MEMO ID : DOC TYPE : CM EFF DATE : 09/30/19 ACTION IND : N CM DATE : INTF TYPE: PC VOUCHER ID : CRDT ALL : N (Y/N) VEN CM NO : OPEN PO : (Y/N) PO ID : DEPARTMENT : FN02 SINGLE CK: CHECK NO : CONTACT : STATUS: TELEPHONE : EXT CREATE: CM AMOUNT : UPDATE: VENDOR ID : POST : ADDRESS : ADDRESS NOT ON FILE NOTE : N
CITY : ST: ZIP: CTRY: CM DESCRIPTION : FREIGHT : REF VEN INV NO : OTHER CHARGES : REJECT CODE :
PRINT : N DIST METHOD:
SFX INDEX SUBOBJ USERCODE PROJCT PRJDTL GRANT GRNTDTL
Accounts Payable Paper Invoices: ISD-Police
⋇AP documents need to be monitored daily. ScreensPCHL9210 and PCHL9212 are available to departmentdesignated users. Please make sure that there are nodocuments left unapproved or in error.
⋇All documents in Approval Path can also be viewed in the On-Demand Report , FAMF/DA/AP/APPR/04.Make note that documents in “No Post Status” (NOPT) are at the departmental level and need to be addressed ASAP if department wants them processed prior to year-end.
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* FAMIS will close at Noon for FYE 2019 and will not be available until Monday, October 21st .
* Any emergency checks needed for Friday, October18need to be received by no later than Noon,Wednesday Oct 16.
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Friday, October 18, 2019
QUIZ:
Why is February 2, 2020 an important date to remember?
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What is Shared Services? – A Section within the Finance Department whose services are shared by various County departments.
What is its function? – Uses a Clerk of Courts (COC) certified process to scan invoices received, and route payable invoices to County departments for their review and approval, as well as final review and approval by the Finance Department’s AP Section, and final posting of vouchers (invoices) in ADPICS once approved.
Approver Responsibilities Remember to review AP 606
Security Forms must accompany changes to Security Package sent out by Central Finance
Approvers whose signature are not included in FYE 2020 Authorized Signature will be removed as approvers 10/01/2019.
Credit Memo Balances Department can use invoices with a “-CM” to request a credit memo
Be mindful of changes to invoice format
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Total Invoices processed through IWA: ≅200,000
An average of 4-6% of invoices received are handled by our Invoice Error Resolution “team” in Shared Services
Average time from start to finish: ≅15 Days◦ 88% invoices completed in 0-14 days◦ 95% invoices completed in 15-30 days◦ 76% of SBEs completed within 14 days
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Important things to be mindful of and should assist in streamlining the process:
Continue working with vendors to include County department nameon the “Bill to” line.
For the handling of invoices, please email or have invoices emailedto [email protected] (significantly cuts down on processingtime down).
For Year-End, as invoices are submitted (with open and valid POsfor FYE 09/30/19) invoices will be posted to Fiscal 2019. Shouldthis need to differ, please be sure to specify Fiscal 2020 in the“Comments” in the History Tab.
Note: Invoices with a PO or PC posted after 09/30/19 cannot be posted to FYE 09/30/19;thus, accrual of such invoice will be necessary for good & services pertaining to Fiscal 2019.
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Shared Services will be using the Invoice Description to helpidentify invoices that look to be for FYE 2020, however,departments must review and process using their judgement.
Key Cut Off Reminder: Need to know finalized dates for cut off
IWA CUT OFF #1 September 25, 2019 IWA FINAL CUT OFF October 10, 2019
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If you haven’t already, please request access to Power BI for Statistics
◦ What is Power BI? – it is a business analytics service provided by Microsoft that provides interactive visualizations of data.
◦ For our purposes, it provides live stats for all items in progress & completed in IWA by department. It will facilitate all of you with identifying items o/s, especially at year-end, that will need to be accrued because invoices pertain to FYE 2019.
Reports will continue being sent on a daily basis for all invoices pending in IWA by department and “queue”.
Departments will also be provided reports on a daily basis from our Invoice Error Resolution team for timely resolution.
◦ Unresolved invoices will need to be reviewed and department must determine if accrual is deemed necessary. Invoices which remain unresolved after the cut off must be accrued.
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The Special Services Section processes miscellaneous refundsthat are less than $2,000 and Tax Collector (TC) refunds that are less than $10,000 (except for VAB refunds which may exceed $10,000).
Refunds may occur for numerous reasons such as: tax overpayments, refundable deposits for reservations at Parks & Recreation facilities, witness fees, or any other miscellaneous refunds and payments such as the Save Our Senior checks.
Refund payments are made with checks and they are processed via the Special Services Check Request Application (SSCRA).
SSCRA is not integrated with FAMIS. Therefore, once you submit your check request through SSCRA, you need to complete a Journal Entry Form to book the expense in FAMIS.
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* Data includes checks that were re-issued.
Type of Payments
FY 2017 FY 2018
% of Total Amount
Paid
% of Total Number of
Checks Issued
% of Total Amount
Paid
% of Total Number of
Checks Issued
Tax Collector Refunds 92% 59% 92% 56%Save Our Senior Checks 6% 25% 6% 27%All other type of refunds from all Departments 2% 16% 2% 17%
Total 100% 100% 100% 100%
The staff authorizing the payment should have delegated authority to approve disbursements at the department level as filed with the Finance Department, Accounts Payable Section.
Ensure that the appropriate segregation of duties is maintained at the Department level. At least two staff members should be involved in the process of requesting and authorizing refunds. The individual who determines eligibility for the refund should not be the same individual approving the payment. Ensure that your supporting documentation includes the appropriate signatures to evidence this segregation of duties.
If eligibility for refund varies, document the reason for the refund for each payment request and maintain at the Department level written procedures establishing the criteria applied to determine eligibility. This will ensure that staff adheres to a pre-determined criteria and the same standards.
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Special Services Section will need toreceive all refund requests withcorresponding journal entries by 5:00 PMMonday, September 23, 2019 in order toissue refund checks and post all journalentries prior to 9/30/19.
No refunds will be processed the week of Oct 1.
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YEAR END 2019
September 20, 2019 – September 27, 2019
All Fiscal Year 2019 County travels need to beclosed prior to Friday, 9/27/2019.
Please forward to AP Finance all Travel ExpenseReports (TER) and related supportingdocumentation.
We will be sending email reminders by department of pending close-outs by traveler.
October 1, 2019 – October 8, 2019
Travels occurring on/or before September 30,place a 2019 notation on Travel Request Form(TRF) and/or on Travel Expense Reports (TER) if“old year” expense (FYE 2019) or “new year”expense (FYE 2020), for proper posting ofexpenditure.
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Conference hotel exceeding the daily maximum - Allowable lodging ratemay be exceeded; however, proof of such destination must be attachedto travel request. If it is not a conference hotel and rate exceeds themaximum allowable lodging, a written justification provided by theDepartment Director or designee needs to be attached to the traveler’sTravel Request Form (TRF) stating why it is in the best interest of theCounty to pay for the excess rate and have the traveler stay at selectedhotel.
Definition of MDC Immediate Vicinity - Lodging expense reimbursementare not provided for travel within the immediate vicinity of Miami DadeCounty, defined as the area between West Palm Beach and Marathon Key.
Approvals - Travel for employees must be authorized by the DepartmentDirectors or designee, and accompanied by proof of available travelbudget. If budget is not available, the travel request form must also beauthorized by the department’s Budget Analyst in OMB before TRF canbe routed for final approval to the Mayor’s Office.
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Approval & Submittal -Travel Request Forms must be approved and submitted before travel occurs and/or charges are incurred on the County’s Travel Card.
Travel agent fees - are NOT reimbursable expenses (except in extreme and unusual cases, which must be accompanied by a memo signed by the Department Director stating the saving and benefits to the County)
Travel expenditures not allowed include but are not limited to - seat upgrades and/or seat reservations, airline upgrades, tips, porter charges, valet parking, etc. (Refer to pg. 46 of the Travel Policy and Procedures for further guidance)
▶ For travel related inquiry/request, email (FIN) Travel Group.
▶ Travel Policy and Procedures can be found at:
http://intra.miamidade.gov/managementandbudget/procedures.asp
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Experienced staff is retiring and the duties to prepare travels are distributed among several staff.
Risk of duplicating payments if registrations are submitted through the travel package and then paid again with IWA or P-Card.
Recommendation: designate one (or two for backup) individuals at the department level to prepare travels. Please refrain from designating too many travel liaisons.
To reduce the number of errors: training, training, training…
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Year End 2019
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Procurement function for contracts of goods and services authorized by the Board of County Commissioners through County Ordinances and Resolutions.
“Convert Resolutions” is called the process of establishing a contract, Blanket Purchase Order(s) (BPO), and the corresponding Purchase Order(s) (PC) in the ADPICS Construction module.
This function was implemented to keep track electronically of the payments processed under certain resolutions and ensure that total payments do not exceed the amounts allocated under the resolutions.
(FIN) Reso Group email distribution group has been created to address all inquiries/requests related to resolutions.
Training is provided for departments to learn how to create their own purchase orders in ADPICS for processing BCC approved Resolution payments.
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Not all Resolutions all converted. Examples of resolutions that are not converted:
Resolutions that do not have an expiration date or amount allocated.
Real estate leases.
Fund allocations or mini grants designated for specific organizations.
Annual Budget Ordinances.
Resolutions establishing trust funds.
Resolutions authorized by other boards as approved by Finance Management. For example, the Art in Public Places Trust (APPT) resolutions.
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Official Copy of BCC Approved Resolution. This is the authority to contract.
Copy of Signed Contract Agreement(s); hence, executed agreement (if applicable).
Completed “Resolution Payment Input Form”.
Completed “Grant Procurement Requirements Compliance Review Form” (for Grant contract funded payments only)
If the vendor is not registered with the County, collect from the vendor the Business/Entity Information Form and a W-9.
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Email the Reso Group an official copy of the resolution and corresponding agreement(s) or other supporting documentation as soon as they are completed so that it can be determined whether the resolution will be converted or not PRIOR to receiving the first invoice from the vendor.
Verify that the vendor is DPM “Active” in FAMIS (screen 9520) PRIOR to creating purchase orders for the vendor. If the vendor is not DPM registered, contact ISD to temporarily activate the vendor for 14 days.
For Reso related inquiries or requests, always email the (FIN) Reso Group rather than individuals. This will ensure that your email will always be received by someone available to address your request as soon as possible.
When submitting invoices for goods or services authorized under a resolution, always include the resolution number in the IWA comment section (for paper invoices write the reso number on the invoice). This number will be included in the “Doc. Ref. #” field in the ADPICS entry of the invoice.
New Resolution/Contracts – Pertaining to FYE 2019, Need To Be Delivered By
COB Monday, September 23rd.
Email documents to (FIN) Reso Group.
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YEAR END 2019
Pursuant to Unclaimed Property State laws, every year we are required to report to the states and escheat to them all property presumed “Unclaimed”.
“Unclaimed property is primarily an intangible property liability that has been inactive in the books of an entity for a period of time (dormancy period) for which there has been no owner generated activity”.
Dormancy period varies by state and by property type with one-year period being the most common.
Reporting due dates varies through the year with Florida due to report on April 30th of every year.
Some states for which no property is dormant, require that we file a Negative Report.
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State Laws require that we perform due diligence to locate property owners before filing and escheating Unclaimed property.
Finance Department performs due diligence twice before filing Unclaimed property with the states:◦ Six months after the checks are issued, when
they become stale dated.◦ Before filing as mandated by State Laws.
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Pursuant to MDC Procedure Number 324: Outstanding Checks, Department are responsible for contacting payees to determine the reason why checks remain outstanding and initiate with the Accounts Payable Finance Department actions to cancel, stop, and/or re-issue outstanding checks.
Procedure 324:https://www.miamidade.gov/managementandbudget/library/procedures/324.pdf
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Year End 2019
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AP Control is a method of payment availablevia a Commercial Credit Card program.
The program is supported by Wells Fargo.Wells Fargo issues the vendor a one-time
credit card number on behalf of the County todraw the funds being paid.
County reimburses the Wells Fargo 30 daysafter payments are drawn by vendors.
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First (Pilot) Onboarding Campaign Launched in 2017 Vendors Targeted: 11 Vendors Enrolled: 2
Second Onboarding Campaign Completed in 2019 Vendors Targeted: 216 Vendors Enrolled: 26
E-Payable Program Rebate for the contract period 07/01/2018 – 06/30/2019
Total amount spent: $4,047,772 Total Rebate: $46,632.69
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Year End 2019
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Certain types of purchases are strictly prohibited by the P-Card policy and no exceptions should be allowed. Such purchases include, but are not limited to:
▶ Personal purchases of any kind (personal purchases are defined as purchases of goods or services intended for non-work related use or use other than for official County business)
▶ Donations or gifts to a charity, gift to an entity, floral arrangements or political contribution.
▶ Fuel for personal cars, since use of personal vehicle expenses are compensated via mileage reimbursement, in accordance with A.O. 6-3.
▶ Gift cards, stored value cards, calling cards, pre-paid cards or similar products ▶ Entertainment type venues/establishments ▶ Food and/or beverages for internal meetings or employee gatherings are
prohibited. Food and/or beverages for community events or meetings are permitted only if specifically allowed by funding source.
▶ Alcoholic beverages ▶ Tobacco products
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▶ Goods and services available on an existing County contract▶ Purchase of computers, iPhones, iPads and other wireless communication
devices which are done via ITD, in accordance with A.O. 5-5.▶ Non- Emergency maintenance on County vehicles, handled by ISD Fleet
Management Division.
Please immediately notify a Finance Department P-Card Administrator if a cardholder terminates employment with the County or transfer to another department.
Refer to the P-Card Policies and Procedures under the Finance Department website:
http://intra.miamidade.gov/finance/purchasing-card.asp
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Review monthly reconciliations carefully and question items that do not appearto be for the proper use of public funds and/or not eligible.
Please make sure all reconciliations are prepared timely and submitted toFinance by the 30th of every month.
When card is used for travel related expenses, the Travel Request Form (TRF)needs to be properly authorized by the Office of the Mayor. The approved TRFis needed for override requests and must be submitted with the reconciliation.
If sales tax was charged, please try to get reimbursed or provide properdocumentation with reconciliation as to efforts employed.
Authorized signers cannot approve their own P-card reconciliations.
The cardholder or employee receiving the products or services should sign (oran equivalent, e.g. email) and date the receipt/invoices as acknowledgementthat the products and services were received in accordance with purchasingterms.
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Reclassify P-card expenditures to the appropriate index codes and sub-objects prior to the closing of each quarter.
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Fiscal Year 17/18 Active Cards: 449 Total Spending: $7,571,047 Monthly Average Spending: $630,920.62 Number of Transactions: 22,699 per year
Fiscal Year 18/19 (as of August 2019) Active Cards: 447 Total Spending: $6,975,857 Monthly Average Spending: $581,321 Number of Transactions: 23,019 YTD
Data includes Enterprise Transactions by Aviation, WASD, Housing
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