agenda item: v florida polytechnic university …...agenda item: v florida polytechnic university...

AGENDA ITEM: V

Florida Polytechnic University Finance and Facilities Committee

Board of Trustees March 16, 2016

Subject: Shared Services Transition Plan

Proposed Committee Action

Recommend approval of the Shared Services Transition Plan to the Board of Trustees.

Background Information Pursuant to the BOT mandate to transition from the University of Florida Shared Services to a self-sufficient operation, we submit the attached transition plan for your approval. The plan has been agreed upon by both Universities.

Supporting Documentation: UF Shared Services Transition Plan Prepared by: Mark Mroczkowski, Vice President and CFO

Page 8 Finance and Facilities Committee 03.16.16

MEMORANDUM

DATE: December 04, 2015 TO: Mark Mroczkowski, Vice President and CFO, Florida Polytechnic University Michael McKee, Vice President and CFO, University of Florida FROM: Derek Horton, University Controller, Florida Polytechnic University SUBJECT: UF Shared Services Transition Plan In an effort to demonstrate the progress Florida Poly has made with regards to transition from UF shared services as well as outline the timeline for continuous forward progression this action plan aims to serve as a road map from now through our ERP deployment at which point the UF shared services agreement will be phased out in its entirety. During the first quarter of fiscal year 2015-16 we completed phase I and transitioned the following services from UF to Florida Poly:

Service Provided Transferred From Transferred To Create Voucher for Payment of Invoice UF Shared Services Center FPU Finance & Accounting Process P-card Transactions UF Shared Services Center FPU Finance & Accounting Expenditure Transfers UF Shared Services Center FPU Finance & Accounting Prepare Travel Authorization UF Shared Services Center FPU Finance & Accounting Prepare Expense Reports UF Shared Services Center FPU Finance & Accounting Expense Report Approval UF Shared Services Center FPU Finance & Accounting Cell Phone Reimbursement UF Shared Services Center FPU Finance & Accounting Security Roles UF Shared Services Center FPU Finance & Accounting

There are comprehensive policies and procedures in effect to support all of the services referenced above.

PHASE II During the second quarter of fiscal year 2015-16 we focused on planning, recruiting and building our staff in order to accommodate future phases. Now that we are nearly at full staff we intend to resume our transition plan and anticipate phase II to commence during the third and fourth quarters. During the third quarter the finance and accounting department will focus on treasury management and general accounting with construction accounting functions scheduled for the fourth quarter. Purchasing functions will overlap during both the third and fourth quarters. Also during the third and fourth quarters Human Resources will focus on transitioning services in the areas of classification and compensation, recruitment and onboarding.


FPU staff assignments for Quarter 3 transitions are as follows: • Controller – Derek Horton • Director of Finance and Accounting – John Sprenkle • Assistant Director of Finance and Accounting – Jill Carlton • Accounting Coordinator – Walter Mackoon • Business and Tax Manager – Shannon Medley • Business Admin Specialist – Arlene Gallagher • Bursar Staff – Andrew Strazi • Purchasing Director – David O’Brien • Purchasing Coordinator – Melek Yazici

Services Provided

UF Area Providing Services

FPU Staff Assigned

Anticipated Transition

Action Items/Comments UF Task Comments

1. Calculate cash needs for the day and either invest excess cash with SPIA or bring money in to cover expenditures

Treasury Management

Assistant Director of Finance and Accounting

QTR 3 SPIA account view access is being set up for Jill Carlton and John Sprenkle. Once access is provided, FPU will assume responsibility for calculation. FPU will send email to Jiachun/Amy requesting cash need transfers. Responsibility for submitting cash transfers will not be transitioned until FPU BOT approves banking authority. Training and Roles: • Step by step training document will

be provided to FPU • Jiachun Zhan will set up conference

call for training • No additional roles needed until

responsibility for transfers is transitioned.

Task Complexity = 2; this is a daily task that needs PeopleSoft general ledger knowledge

2. Check for ACH debits against FPU bank accounts and approve/disapprove

Treasury Management


QTR 3 Access to approve/disapprove is being set up for Jill Carlton and John Sprenkle. FPU will assume this responsibility once access is provided. Training and Roles: • No additional training or roles are

required.

Task Complexity = 2; this is a daily task that needs PeopleSoft general ledger knowledge.

3. Check for ACH/wire deposits and process when needed

Treasury Management


QTR 3 Verified that the following FPU staff have view access to Wells Fargo accounts – Jill Carlton, John Sprenkle, Derek Horton, Walter Mackoon, and Mark Mroczkowski. Currently, FPU staff records these deposits from the Wells Fargo bank log provided by UF TM. John Sprenkle will confirm when bank log is no longer needed from UF. Training and Roles: • No additional training or roles are

required.

Task Complexity = 1; this task would be transitioned with all direct banking responsibilities.

4. Post interest earned on SPIA investments and allocate to cost centers as appropriate

Treasury Management


QTR 3 SPIA account view access is being set up for Jill Carlton and John Sprenkle. Once access is provided, FPU will assume responsibility for monthly allocation and methodology. Training and Roles: • Step by step training document will


call for training

Task Complexity = 2; this is a daily task that needs PeopleSoft general ledger knowledge.


5. Review bank analysis statement and process service charge payment

Treasury Management

Accounting Coordinator

QTR 3 FPU staff has access to the bank statement and will being recording journals for bank fees. Training and Roles: • Jiachun Zhan will provide examples

of journals processed for FPU and FPU Foundation.

Task Complexity = 1

6. Reconcile financial records with bank statements (2 FPU accounts, 1 FPU Foundation account) and SPIA investment account.

Treasury Management


QTR 3 FPU will assume responsibility with the February 2016 statements. UF will deliver reconciled bank and investment statements through January 2016 prior to transfer of responsibility. Training and Roles: • Step by step training document will

be provided to FPU • Suzanne Gable will set up

conference call for training • No additional roles needed until

responsibility for transfers is transitioned.

Task Complexity = 2

7. Process cash/check deposits

Treasury Management

Bursar Staff QTR 3 FPU is currently processing all deposits with TM reviewing and posting. Once training is complete and roles are updated; FPU staff will begin posting deposit journals. Note – FPU may want to consider separating duties of staff responsible for entering deposits, from those approving the posting of the journals. Training and Roles: • Step by step training document will


call for basic training • UF_GL_END_USER is required

with added security to post journals.

Task Complexity = 1; transition of this task will include posting authority for FPU staff

8. Order and maintain bank supplies, i.e. deposit tickets and endorsement stamps

Treasury Management

Bursar Staff QTR 3 FPU has already assumed this responsibility.

Task Complexity = 1; UF has had very little involvement recently.

9. Provide bank wire instructions for incoming wires

Treasury Management


QTR 3 FPU staff will maintain and provide information as needed.

Task Complexity = 1

10. Manage bank relationship, some of which include:

Treasury Management

Controller QTR 3 --- ---

10. a. Coordinating the establishment of new accounts

Treasury Management

Controller QTR 3 This responsibility will transfer after March 16 following BOT approve of authorized signors. UF will prepare all necessary documents to facilitate transition.

Task Complexity = 1

10. b. Coordinating the establishment of new services on existing accounts

Treasury Management

Controller QTR 3 --- Task Complexity = 1


(i.e., new ACH for payroll) 10. c. Managing security to online banking

Treasury Management


10. d. Preauthorizing automatic debits to accounts

Treasury Management


11. Establish petty cash funds

Treasury Management

N/A N/A N/A FPU is discontinuing petty cash

12. Configure PS Banking module for new accounts

Treasury Management

Controller QTR 3 This task will not transition until Phase III

Task Complexity = 1

12. Prepare and submit Public Depositor Annual Report

Treasury Management

Finance & Accounting Director

N/A FPU has already assumed responsibility FPU plans to submit next report

13. Record manual payments in the AP subsystem for payments withdrawn directly from the bank

Disbursement Services


QTR 3 FPU shared services has already assumed responsibility for entering these payments as vouchers. FPU will begin marking these payments as manual once training is complete and role is updated. Training and Roles: • Randy Staples or Tammy Frost will

provide conference call training • UF_AP_PAYCYCLE_ADMINIST

RATOR is required for this task and should be assigned to staff not responsible for entering vouchers.

Task Complexity = 1

14. Process paperwork to add new vendor

Shared Services Center

Purchasing Coordinator

QTR 3 FPU staff will begin adding vendors to PeopleSoft once training is complete and roles are updated. Training and Roles: • Procedure summary document will

be provided to FPU • Nick Sessions (AP) will provide in-

person training at UF • UF_VR_VENDOR_MANAGER is

required for this task.

Task Complexity = 1

15. Modify vendors in the system

Disbursement Services

Business Admin Specialist

QTR 3 FPU staff will begin modifying vendor records in PeopleSoft once training is complete and roles are updated. Training and Roles: • Procedure summary document will

be provided to FPU • Nick Sessions (AP) will provide in-

person training at UF • UF_VR_VENDOR_MANAGER is


Task Complexity = 2

16. Make PECO Draw

Construction Accounting


QTR 4 Task Complexity = 1

17. Make PECO Deposit




18. Make DOE Receivable Adjustments





19. Update FPU on PECO Project Position




20. Review GL Balances for construction projects




21. Manage Interest Earned on Construction Funds




22. Process Invoices for construction funds




23. Process PO Change Orders for construction projects




24. Process Construction Deposits




25. Process Budget/Cash Transfers for construction projects




26. Consult on Construction Policy




27. Manage Project Budgets




28. Research and Reply to Customer Questions regarding Construction Transactions or Balances




29. Create Purchase Order from Requisition request

Purchasing FPU Purchasing Staff

QTR 3-4 FPU has already assumed responsibility. FPU has assumed this responsibility as of September 2015 except for FIPR.

30. Change orders to non-construction purchase orders


QTR 3-4 Verifying information with UF Purchasing.

Task Complexity = 2; UF verifying security access. FPU may need additional training/staff to transition this task.

31. Public Solicitations


QTR 3-4 Verifying final transition requirements with UF Purchasing.

Task Complexity = 3; FPU assumed the majority of this responsibility as of September 2015

32. PCard Applications

Purchasing - Pcard

Purchasing Director

QTR 3-4 Verifying final transition requirements with UF Purchasing.

Task Complexity = 1

33. Check for any approved FLPTU PCard transactions from the prior day and manually run voucher build if needed

Purchasing - Pcard


QTR 3-4 This is now a fully automated system process. No task to transition.

Task Complexity = 1


34. Manually execute budget checking for FLPTU PCard vouchers

Purchasing - Pcard


QTR 3-4 This is now a fully automated system process. No task to transition.

Task Complexity = 1

35. Review and post GL journals from SSC, Construction, Payroll as they are entered. Notification should be sent to [email protected]

General Accounting & Financial Reporting


QTR 3 FPU is currently entering all general ledger journals with General Accounting reviewing and posting. Once training is complete and roles are updated; FPU staff will begin posting all journals. Note – FPU may want to consider separating duties of staff responsible for entering GL journals, from those approving the posting of the journals. Training and Roles: • Step by step training document will

be provided to FPU • Patrice Lecomte will set up

conference call for basic training • UF_GL_END_USER is required

with added security to post journals. • UF staff will retain this role as well

to assist in special accounting needs and year-end financial statement preparation.

Task Complexity = 2 or 3, depending on journal specifics

36. Review, correct and post any sub-systems journals in error



QTR 3 This task will not transition until Phase III

Task Complexity = 3; infrequent and may be easier for GA to keep this task. GA can copy FPU staff when we have issues.

37. Run queries to identify and process reimbursements to UF Agency fund for FLPTU Payroll


Payroll & Tax Manager

QTR 3 N/A No longer applicable.

38. Financial Reporting: Journal Detail; Transaction Detail; Trial Balance; Financial Reporting Crosswalk query; Statement of Net Position; Statement of Revenues, Expenses, and Changes in Net Position; and Statement of Cash Flow


Controller / Finance & Accounting Director

QTR 3 FPU is working on specific timing to transfer this responsibility.

Task Complexity = 3; entire task cannot be taken over by FPU if crosswalk is needed. Crosswalk is a GA query and can only be updated by UF.

40. Prepare journal entries to record gross wages, employee paid benefits and taxes, net pay, and expense for employer paid benefits and taxes

Payroll & Tax Services

Payroll & Tax Manager

QTR 3-4 This entire task is directly connected to the UF contract with James Moore. FPU’s implementation of a payroll module in their new ERP system may eliminate this manual task.

Task Complexity = 2.5; This task requires direct interaction with James Moore. Current agreement is between UF and James Moore and


mailto:[email protected]










and related liabilities

would not transfer to FPU.

39. Oversee deposits of General Revenue and Lottery appropriations from the State on a twice monthly basis.

University Budget


QTR 3 FPU staff has access to State Department of Financial Services vendor payment website to monitor all deposits into their SPIA account. Walter is currently posting all other SPIA deposits and will begin posting these deposits. Training and Roles: • No additional training or roles are

required.

Task Complexity – 1

40. Screen and approve PO’s for capital equipment purchases

Asset Management


QTR 3 FPU staff will begin screening purchase orders for capital asset purchases once training is complete and roles are updated. Training and Roles: • Procedure summary document will

be provided to FPU • Sherry Adams (AM) will provide

in-person training at UF • UF_N_MKT_PO_APPROVER is


Task Complexity – 2 Current process is to review PO's to verify correct account, add AM Unit and Profile and approve PO.

41. Develop job description

Classification and Compensation

HR Director (Assoc Dir if position is vacant)


42. Provide FPU with compensation analysis for similar positions

Classification and Compensation

HR Director (Controller is position is vacant)

QTR 3

43. Develop job advertisement

Recruitment HR Specialist QTR 3 Task Complexity = 1

44. Recommend recruitment strategies, when appropriate

Recruitment HR Director (Controller is position is vacant)


45. Review and approve hiring paperwork

Hiring, Processing, and Payroll

HR Director (Assoc Dir if position is vacant)

QTR 4 UF will not transition this task until all payroll functions are transitioned.

46. Submit E-Verify for new employees


HR Specialist QTR 4 Task Complexity = 2

47. Complete criminal background check



48. Complete education verification



49. Prepare payroll documents to send to payroll company


Payroll and Tax Manager



50. Send information to UF Benefits to initiate enrollment process


HR Associate Director


51. Review and approve time sheets




52. Send time sheets to payroll company




53. Review and approve preliminary paylist




54. Monitor benefits and retirement calculations and deductions




55. Create and maintain personnel files



56. Advise on immigration compliance and submit cases for employment based visa sponsorship


HR Director (Associate Dir if position is vacant)

QTR 4 Task Complexity – 3; UF Payroll & Tax NRA tax experts currently review the tax status of FPU NRA employees. Also, must have J program in place to sponsor scholars.

57. Grant project setup and budget management

General Accounting


QTR 4 Task Complexity – 1; transactions are similar to construction accounting

PHASE III All other remaining components of the service level agreement will remain with UF until phase III, which will not take place until the 2nd quarter of fiscal year 2016-17 when we deploy our ERP. Those services include the following as outlined in our service level agreement:

Services Provided UF Area Providing Services UF Task Comments

Resolve any issues and close the AP and Travel subsystems

Disbursement Services Task Complexity = 1

Running Pay Cycles Disbursement Services Task Complexity = 2


Printing and disbursing checks Disbursement Services Task Complexity = 1

Handle bank rejects and positive pay exceptions


Handle voided checks and reissues Disbursement Services Task Complexity = 1

Work and submit stale dated checks Disbursement Services Task Complexity = 2

Issue 1099’s Disbursement Services Task Complexity = 2 Provide accounting support e.g. appropriate use of Chartfields, recording transactions for new business processes, researching transactions posted to GL/KK etc


Task Complexity = 3

Delivered Monthly Financial Reports (when in production)


Task Complexity = 3; may not be applicable. UF IT delivers the MFR’s and GA reviews samples before they are published.

Year-end closing of sub-systems and GL General Accounting & Financial Reporting

Cannot be transferred because of system security. GA closes subsystems and GL each month.

Assist with the preparation of the Annual Financial Report

Task Complexity = 3

Unaudited Financial Statements (Statement of Net Position; Statement of Revenues, Expenses, and Changes in Net Position; Statewide Financial Statement Component Unit (Note) Forms; Statewide Financial Statement Adjustment Forms)


Task Complexity = 3

SUS GAAP Financials (for State of Florida Auditor General)


Task Complexity = 3

Add GL Business Unit General Accounting & Financial Reporting

Not applicable.

Add Chartfields: Fund, Account, Department, SOF, Flex


Cannot be transferred to FPU because of system security.

Testing configuration, updates and enhancements


Task Complexity = 3

Review Journal and Post new State Appropriation budget in PeopleSoft

University Budget

Task Complexity = 2

Gather and review data, generate journal, and Load CYFWD budget

University Budget

Task Complexity = 3

Work with ES and FPU Budget Office to correct or adjust history year financial data and load to SUDS

University Budget

Task Complexity = 2

Work with ES and FPU Budget Office to generate current year financial data and load to SUDS

University Budget

Task Complexity = 2

Work with ES and FPU Budget Office to generate Salary Category Detail file for both history and current year and load to SUDS

University Budget

Task Complexity = 2


Work with ES and FPU Budget Office to generate Salary Category Detail file for updated current year (state appropriations data only) and load to SUDS

University Budget

Task Complexity = 2

Work with ES and FPU Budget Office to generate End of Year Salary Category Detail file for updated current year (state appropriations data only) and load to SUDS

University Budget

Task Complexity = 3

Benefits counseling and enrollment Benefits and Retirement Task Complexity = 2 Serves as FPU liaison with PeopleFirst Benefits and Retirement Task Complexity = 3 Serves as Retirement Coordinator and enters retirement records

Benefits and Retirement Task Complexity = 3

Reconciles Division of Retirement invoices Benefits and Retirement Task Complexity = 3 Advise and assist with open enrollment Benefits and Retirement Task Complexity = 2 Advise and recommend on issues involving employment actions

Employee and Labor Relations Task Complexity = 1

Provide advisement on policies and regulations interpretation


Counsel managers on issues in the workplace Employee and Labor Relations Task Complexity = 1 Serve as an advisor for FPU General Counsel in regards to union activity


Advise and assist with unemployment claims Employee and Labor Relations Task Complexity = 3 Provide specialized online myUFL systems training toolkits

Training and Organizational Development

Task Complexity = 1

UF training programs are available to FPU employees

Training and Organizational Development

Task Complexity = 1

Serve as an advisor for HR policy and regulation development

Human Resources Task Complexity = 2

Serve as an advisor for performance management program development

Human Resources Task Complexity = 2

Respond to phone calls Human Resources Task Complexity = 1 Respond to e-mails Human Resources Task Complexity = 1 Gatorlink/UFID Shared Services Center Review of new employees’ gross to net calculations to ensure they are taxed correctly according to the W-4 submitted

Payroll & Tax Services Task Complexity = 1; All payroll tasks are interrelated and should not be separated. Payroll accounting and reconciliation responsibilities should be transferred as a whole.

Request UF-SSC to create voucher for garnishment check

Payroll & Tax Services *This task can transition to FPU prior to ERP system being on-line.

Task Complexity = 1

Mail garnishment check to Florida Disbursement Services

Payroll & Tax Services Task Complexity = 1

Request UF-SSC to create vouchers for the Division of Retirement-ORP, Division of State Group Insurance (DSGI) and IRS.

Payroll & Tax Services *This task can transition to FPU prior to ERP system being on-line.

Task Complexity = 1

Record payroll data in a spreadsheet that will be used to reconcile to the quarterly 941



Send the Payroll Summary prepared by James Moore to FPU staff


Review of the FLPTU general ledger for all payroll related GL accounts

Payroll & Tax Services Task Complexity = 2.5

Request UF-SSC to create voucher for the Division of Retirement-Other


Review of the 941 prepared by James Moore, prior to sending it to FPU.


Request that UF General Accounting create new general ledger accounts


Request that UF Disbursements create new vendor IDs


Respond to inquiries concerning filings with the BOG and State, Federal and other agencies/entities

Responsible UF Area

General advice and questions Responsible UF Area Running Pay Cycles Disbursement Services Task Complexity = 2 Printing and disbursing checks Disbursement Services Task Complexity = 1 Handle bank rejects and positive pay exceptions


Handle voided checks and reissues Disbursement Services Task Complexity = 1 Work and submit stale dated checks Disbursement Services Task Complexity = 2 Configure PS Banking module for new bank accounts

Treasury Management Task Complexity = 1

Prepare journal entries to record gross wages, employee paid benefits and taxes, net pay, and expense for employer paid benefits and taxes and related liabilities

Payroll & Tax Services Task Complexity = 2.5; This task requires direct interaction with James Moore. Current agreement is between UF and James Moore and would not transfer to FPU.


agenda item: v florida polytechnic university …...agenda item: v florida polytechnic university...

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