Plans for Accounting >> Copy of Accounting

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Copy of Accounting
Angie Ontiveros

Version: 42
Group: 2010 - 2011
Type: District Program Review
Last Modified On: 7/6/2011 8:25:06 AM
Last Modified By: Tanya Rogers
State: Submitted (Finalized)
State By: Tanya Rogers

Instructions

1. Mission

  1. Assume the reader knows nothing about your unit. Please describe concisely its mission.

Support districtwide missions through high quality financial services that safeguard resources.

2. Description

  1. Please describe concisely the following characteristics of your unit. Feel free to use both narrative and quantitative information.
    1. Purpose
    2. Functions or services
    3. Clientele(s)
    4. Value of your services to the clientele(s), the Colleges, and the District
    5. Organizational structure and number of personnel by function
    6. Annual budget by object code for the last three years
    7. Hours of operation, location, and other pertinent service characteristics
    8. Significant changes, if any, since the last program review

DESCRIPTION: Unit - Accounting, Accounts Payable

i. Purpose
• Report financial information to various agencies.
• Perform validation, examination, reconciliation and recording of fiscal, financial and statistical records.
• Perform financial, operational and compliance audits of district programs and activities.
• Plan, organize, direct and control the District’s fiscal management services including revenue and expenditure control, cash management, budgeting, accounting, accounts payable and fiduciary accounting.

ii. Functions or Services
General accounting, budgeting, accounts payable, journal entries, budget transfers, financial aid and scholarship processing, bank statement reconciliation and financial reporting.

iii. Clientele
Campus and District employees, vendors and students.

iv. Value of your services to the clientele, Colleges and the District
Facilitating financial operations. Technical assistance on financial matters.

v. Organizational Structure and number of personnel by function (unit in BOLD)

**Please see supporting document "2011 Organizational Chart.doc" for the Fiscal Services Organizational Chart**

Accounting Manager – 1
Supervising Senior Accountant - 1.5
Senior Accountant - 1
Accountant – 2
Account Clerk II – 4.5

vi. Annual Budget by object code for last three years (Program 9006 Budget minus payroll)

           FY 09          FY 10          FY 11   
1000    184,824       167,598       151,867
2000    587,729       466,541       607,062
3000    338,338       315,408       365,868
4000      20,000        20,000         10,000
5000    678,855       678,355       817,926
6000     21,200         21,200          8,000   
        1,830,946     1,669,102    1,960,723

vii. Hours of operation, location, other
     8:30 AM – 4:30PM
     Monday – Friday
     District Office (Fiscal Services)


viii. Significant changes since last review
     This fiscal year the accounting department was restructured with the addition of Eloise Sifford, Lidya Alamsyah and Nancy Green.
     Eloise supervises the general accounting staff: Noemi, Lidya and Nancy. Angie Ontiveros serves as supervisor for the payroll and A/P staff.

3. Outcomes and Other Measures of Effectiveness

  1. Identify at least one essential measure of effectiveness for each major operation of the unit. (See Effectiveness Measurement Guidelines and Examples.)
  2. Include at least one baseline measure or measure of progress on a well-defined outcome.
  3. Include at least one measure showing effectiveness in responding to the Colleges’ needs.
  4. For each measure, identify the assessment method you used.
  5. Please summarize the results of the measures you have applied. If results showing trends over time are available, please report them.

Effectiveness Measure A
Service Outcome or Objective (What are you trying to accomplish?): Decrease the 3-way matching process to PO to receiving document in order to determine the time involved in processing vendor payments. 
Measure (What evidence will show how effective you are in accomplishing it?): Accounts payable will email the department when one or more of the elements are missing for processing payment.
Assessment Method (How will you obtain that evidence?): Accounts payable will copy their supervisor who will keep a month log of emails and determine which departments need training or if there is other problems for delay of payments.
Measure of Effectiveness in Responding to the Needs of the Colleges? Yes
Measure of Baseline or Progress on an Outcome? Yes

Effectiveness Measure B
Service Outcome or Objective (What are you trying to accomplish?): Educate staff on compliance and accountability requirements by on site training visits and online questions and answers on our web site.
Measure (What evidence will show how effective you are in accomplishing it?): The yearly survey contains a training rating. Improving these scores should reflect whether staff feel they are receiving sufficient training opportunities.
Assessment Method (How will you obtain that evidence?): After the training, staff will verfiy established procedures are being followed.
Measure of Effectiveness in Responding to the Needs of the Colleges? Yes
Measure of Baseline or Progress on an Outcome? Yes

Effectiveness Measure C
Service Outcome or Objective (What are you trying to accomplish?): Provide information to staff regarding accounting issues.
Measure (What evidence will show how effective you are in accomplishing it?): Department will use reminders of deadlines and updates on Campus Central and Dollars and Sense.
Assessment Method (How will you obtain that evidence?): Accurately completed paperwork coming from staff will indicator whether staff are receiving information regarding accounting issues. A log will be kept of to determine which department need needs additional training/information (as indicated in Effectiveness Measure A). This same list can be used to determine who is not receiving new accounting information.
Measure of Effectiveness in Responding to the Needs of the Colleges? Yes
Measure of Baseline or Progress on an Outcome? Yes

4. External Opportunities and Challenges

  1. Describe any external opportunities that might lead to unit improvement over the next three to five years.
  2. Describe any external challenges (e.g., legal requirements, budgetary constraints) that might limit operations or improvement over the next three to five years.

Opportunities

1. California budget deficit: Allowing us to streamline processes and identify inefficiencies in the system.

2. Technology: The availability of other enterprise systems that could fulfill our accounting needs and fit within our increasing budget constraints.

Challenges

1. California budget deficit: Working with limited budgets. Prioritizing our resources to meet/exceed organizational goals.

2. County requirements/restrictions: Accounts payable needs to comply with the San Bernardino County Superintendent of Schools District Financial Services audit and procedures manual. The manual is used by accounts payable for paperwork submission, timing and to comply with requirements existing and new requirements as they occur.

5. Analysis and Evaluation

  1. Analyze the implications of the assessment results and external factors for your unit.
  2. In light of your analysis, what are your unit’s main strengths?
  3. In light of your analysis, what are your unit’s main weaknesses?

The results from the District Operations Satisfaction Survey for Accounting/Accounts Payable services reveal declining satisfaction rates since the last survey in 2010. The average score for all categories surveyed was 67. This represents an 11 point or 14.1% drop in average scores since 2010. This also represents a concerning difference between 2010 and 2011 survey results which warrants analysis, with an aim to increase satisfaction rates for 2012. Improving satisfaction rates will help improve efficiences districtwide, which is the first component of our three-to-five year vision.

All category ratings were less than 79%, but the following are highlighted as being strengths and weaknesses:

Strengths

1. Helpfulness of staff with whom you had contact - 78% satisfaction

2. Courtesy of staff with whom you had contact - 76% satisfaction

3. Follow-Thru of staff with whom you had contact - 76% satisfaction

Weaknesses

1. Opportunity to provide your input on changes in services or procedures - 50% satisfaction

2. Training provided - 50% satisfaction

3. Clarity and consistency of procedures you must follow to get what you need - 64% satisfaction.

Note: 45% of survey respondents indicated they had never asked for or received Accounting/Accounts Payable services during the last 12 month.

6. Three-to-Five Year Vision

  1. Describe your unit as you would like it to be three to five years from now.

1. Improve efficiencies districtwide to reduce processing time for accounts payable, budget transfers and bank reconciliations through training sessions and the possible consolidation into one accounting system.

2. Improve accounting communication districtwide to keep staff updated on important changes via email communication or posting on our website.

3. Better align accounting services for the needs of the District to help improve efficiencies (ties into vision #1) in order to eliminate redundancies and to introduce important new procedures not in current practice to help remain in compliance with regulations.

7. Impact on the Colleges and the District

  1. Describe the most significant relationships with other District operations and College operations.
    1. What major impact does your unit have on them?
    2. .What major impact do they have on your unit?
  2. How do your mission, vision, and goals contribute to the Board Imperatives and the District and/or College mission, vision, strategic directions, and/or goals?

a. Receiving and processing paperwork from all departments. Accounts payable works hand in hand with the Purchasing Department and Business Services. They provide accounts payable with purchase orders and contracts. Timely processing of vendor payments ensures continuous campus and district operations.

Accounting personnel works in particular with Financial Aid, Campus Business Office and various Student Services Departments, including the Cafeteria, ASB, Clubs/Trusts and the Bookstore. Accounting facilitates student financial aid and scholarship disbursements, reconciles financial transactions and undertakes collection of student obligations.

b. Accounting supports all four Board Imperatives either directly or indirectly throughout our daily operations. We directly impact Board Imperatives I. Institutional Effectiveness and III. Resource Management. Accounting works in tandem with all department/sites to ensure district resources are allocated and utilized within legal/regulatory constraints. In addition, our unit is responsible for fiscal planning, budgeting and serves as an interlink to all entities throughout the district. Effective resource management is achieved by providing high quality financial services that safeguard our finite resources. Accounting directly supports Institutional Effectiveness through effective resource management. This allows the San Bernardino Community College District to continue operating as an educational institution, serving and fulfilling the higher education needs of our local communities.

8. Other Pertinent Information

  1. Include here any other information you regard as necessary for a full understanding of your unit.
  • Report financial information to various agencies.
  • Perform specialized clerical work in connection with validation, examination, reconciliation and recording of fiscal, financial and statistical records.
  • Perform financial, operational and compliance audits of district programs and activities.
  • Plan, organize, direct and control the District's fiscal management services including revenue and expenditure control, cash management, budgeting, accounting, accounts payable and fiduciary accounting.

9. Goals, Objectives, Action Plans, and Resource Requests

  1. Goals (with priority rank) over the next three years
  2. Objectives (with priority rank) under each Goal
  3. Principal Activities under each Objective, if available
  4. Timeline for completion of each Activity or Objective
  5. Person responsible for ensuring completion of each Activity or Objective
  6. Progress on or achievement of a given Goal or Objective does not necessarily require additional resources. For Goals and Objectives that do require resources, enter the following information:
    1. Resources required to achieve Goals and Objectives over the next three years, with description and rationale for each
    2. Identification of associated Goals or Objectives
    3. Type of Resource
      1. Expenditure Category
      2. One-time/Ongoing
    4. Estimated annual cost (or savings) for the next three years
  • 1 - Goal - Increase A/P training districtwide.
    Priority Rank:
    1
    Objectives:
    • 1.1 - Objective - Conduct at least 1 workshop.
      Priority Rank:
      1
      Start Date:
      07/01/2011
      End Date:
      04/30/2011
      Responsible Person:
      Angie Ontiveros
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 1.1.r1 - Training costs
        Description
        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
  • 2 - Goal - Move to one accounting system that consolidates databases, provides online A/P payment inquiries and provides paperless A/P and balance transfers.
    Priority Rank:
    3
    Objectives:
    • 2.1 - Objective - Explore accounting systems.
      Priority Rank:
      2
      Start Date:
      07/01/2011
      End Date:
      12/31/2011
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 2.1.r1 - Information cost
        Description
        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
    • 2.2 - Objective - Determine appropriate system.
      Priority Rank:
      2
      Start Date:
      01/01/2012
      End Date:
      04/30/2012
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 2.2.r1 - Information costs
        Description
        Rationale
        Resource Type:
        One-time
        Expenditure Category:
        Personnel
    • 2.3 - Objective - Purchase if appropriate.
      Priority Rank:
      2
      Start Date:
      07/01/2012
      End Date:
      06/30/2012
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 2.3.r1 - System cost.
        Description
        Rationale
        Resource Type:
        One-time
        Expenditure Category:
        Equipment
        First Year Cost/Savings:
        $700,000.00/$0.00
        Second Year Cost/Savings:
        $200,000.00/$0.00
        Third Year Cost/Savings:
        $200,000.00/$0.00
  • 3 - Goal - Improve accounting communication districtwide.
    Priority Rank:
    1
    Objectives:
    • 3.1 - Objective - Disseminate accounting information.
      Priority Rank:
      1
      Start Date:
      07/01/2011
      End Date:
      06/30/2012
      Responsible Person:
      Penny Ongoco
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 3.1.r1 - Dissemination costs
        Description
        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
    • 3.2 - Objective - Enhance website information.
      Priority Rank:
      1
      Start Date:
      07/01/2011
      End Date:
      06/30/2012
      Responsible Person:
      Penny Ongoco
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 3.2.r1 - Updating costs
        Description
        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
  • 4 - Goal - Improve accounting services districtwide.
    Priority Rank:
    1
    Objectives:
    • 4.1 - Objective - Explore accounting services.
      Priority Rank:
      1
      Start Date:
      07/01/2011
      End Date:
      12/31/2011
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 4.1.r1 - Information costs
        Description
        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
    • 4.2 - Objective - Determine services for alignment.
      Priority Rank:
      1
      Start Date:
      01/01/2012
      End Date:
      04/30/2012
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 4.2.r1 - Information costs
        Description
        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel
    • 4.3 - Objective - Align services.
      Priority Rank:
      1
      Start Date:
      07/01/2012
      End Date:
      06/30/2013
      Responsible Person:
      Charlie Ng
      Strategic Direction:
      None
      Impact Type:
      -- Pick One --
      Resource Requests:
      • 4.3.r1 - Aligning costs.
        Description

        Costs are unknown at this time.

        Rationale
        Resource Type:
        Ongoing
        Expenditure Category:
        Personnel

10. Progress Report on Last Cycle's Goals, Objectives, and Actions

  1. Estimate progress to date on each of the last cycle’s Goals, Objectives, and Activities.
  2. Any uncompleted Goals, Objectives, and Activities that are still important should appear in the Goals, Objectives, and Action Plans section above.

a. Many of last cycle's Goals, Objectives and Activities were reduced after the determination was made that some were not feasible or necessary at the time. The list was refined and updated to reflect Goals, Objectives and Activities that reflect current needs. 

Independent audit reports:  Audit findings point to areas of improvement, such as compliance issues or internal control related deficiencies.  These are areas that require improvements as they involve legal requirements or good business practices for a particular program and may be contingent upon funding.  The independent audit report for FYE 2010 comprised of 5 findings, of which 4 were compliance related, with 1 internal control related finding.  This is down from a total of 9 findings in the prior year, marking significant improvement.

b. New Goals, Objectives and Activities have been created to better suite organizational needs. These will continue to change as the three-to-five year vision changes in future cycles. At this time, this cycle's goals are currently applicable to our current three-to-five year vision and will be used for implementation.

11. Process and Participants

  1. Describe briefly the main steps of the process that produced this report.
  2. List the name and function of each participant in that process.
  3. Include as many members of the unit as possible in the preparation and/or review of this document. It should not be the product of the manager alone or of a small proportion of unit members.
  4. Describe the plan for future assessment cycles, particularly if not all measures were applied in current cycle.

a. Charlie Ng conducted a meeting with Penny Ongoco, Eloise Sifford and Angie Ontiveros to discuss and update program review. The draft was updated by Noemi Elizalde to reflect current year changes. This copy was presented to the Program Review for review. After recommendations were made, Noemi further refined the Program Review to reflect the information contained in the final draft.

b. Process participants include: Charlie Ng - Coordination, Penny Ongoco - reviewer, Eloise Sifford - reviewer, Angie Ontiveros - reviewer, and Noemi Elizalde - Program Review Committee member and editor of final draft of Program Review.

c. Along with those listed in "b." Tanya Rogers, Steven Sutorus and Amalia Perez reviewed the draft during out Program Review Committee meetings.

d. Quarterly assessments are planned for future cycles to assess progress and revise strategies as needed. A yearly Program Review will be completed to assess yearly progress and determine areas of improvement, updating goals and three-to-five year vision statements.

12. Supporting Documents