das: state controller's division1january 2010 department of administrative services state...

DAS: State Controller's Division 1January 2010

Department of Department of Administrative ServicesAdministrative Services

State Controller’s DivisionUpdated January, 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


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


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


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)


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)


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


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


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).


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


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


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


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


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%.


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


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


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


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


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.


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


Administrative Cost Controls:Administrative Cost Controls:

Statewide contracts for Accounts Receivable collection to enhance state revenues

Implement ongoing Accounts Payable cost recovery methods

das: state controller's division1january 2010 department of administrative services state...

Documents

state controllers divisionwhy

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statewide accounting

state controllers division

financial reporting

financial reports

small agency accounting