lsme: b. antle 1 detailed activities key activities role description role design and impact to...

1

LSME: B. Antle

Detailed ActivitiesDetailed ActivitiesDetailed ActivitiesDetailed Activities

Key ActivitiesKey ActivitiesKey ActivitiesKey ActivitiesRole DescriptionRole DescriptionRole DescriptionRole Description

Role Design and Impact

To provide oversight and guidance for agencyfiscal activities

On-line approvals of JVs:•Determine if request for new or changed tableelements is agency specific or needs to be routed to F&A/ GOPMRun standard reports on-line:•Determine ad-hoc reporting needs

On-line approvals of JVsRun standard reports on-lineReview budget to actuals accounts for agencies on-line

Business Area: General AccountingBusiness Area: General Accounting MARS Roadmap: General Accounting MARS Roadmap: General AccountingBusiness Area: General AccountingBusiness Area: General Accounting MARS Roadmap: General Accounting MARS Roadmap: General Accounting

““To Be” To Be” Redesigned RoleRedesigned Role““To Be” To Be” Redesigned RoleRedesigned Role

Agency Fiscal Management/Supervision

Notes:Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS.“*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes.“(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

2

LSME: B. Antle

Current to New Role Comparison for Agency Fiscal Management/ SupervisionCurrent to New Role Comparison for Agency Fiscal Management/ SupervisionCurrent to New Role Comparison for Agency Fiscal Management/ SupervisionCurrent to New Role Comparison for Agency Fiscal Management/ Supervision

New ActivitiesNew ActivitiesNew ActivitiesNew Activities

Activities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities No Longer PerformedActivities No Longer PerformedActivities No Longer PerformedActivities No Longer Performed

Definition of TermsDefinition of TermsDefinition of TermsDefinition of Terms

Training and Skills NeedsTraining and Skills NeedsTraining and Skills NeedsTraining and Skills Needs


TimingTimingTimingTiming

•Review paper reports to compare budget to actuals accounts for agencies

On-line approvals of JVsReview budget to actuals accounts for agencies on-line

•Determine if request for new or changed tableelements is agency specific or needs to be routed to F&A/ GOPM •Determine ad-hoc reporting needsRun standard reports on-line

MARS: General AccountingPrerequisites: MARS Computer Based TrainingMARS Computer Literacy TrainingMARS Chart of AccountsMARS Budget & Cash Control

N/A

July 1, 1999

3

LSME: B. Antle

Current to New Role Comparison for Agency Fiscal ManagementCurrent to New Role Comparison for Agency Fiscal Management/Supervision/SupervisionCurrent to New Role Comparison for Agency Fiscal ManagementCurrent to New Role Comparison for Agency Fiscal Management/Supervision/Supervision


Additional NotesAdditional Notes Additional NotesAdditional Notes

Template KeyTemplate KeyTemplate KeyTemplate Key

N/A

Activities that will be completed via MARS have been highlighted through the use of italic, bold font.Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”.Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”.Detail activities are grouped according to the key activity (underlined) they support.MARS documents are cross-referenced (by number) to the document(s) they replace.For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm.

For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm.

Documents Relevant to RoleDocuments Relevant to RoleDocuments Relevant to RoleDocuments Relevant to Role

MARS Documents Documents Formerly Used

DOA-01: Journal Vouchers [1]DOA-20: Authorization to Acquire

Investments/Loans [2]DOA-27: Payroll Voucher [3]DOA-66: Internal Distribution

Document (Automated)

Journal Voucher Correction (JVC) [1, 3]Journal Voucher Transfer (JVT) [1]Journal Voucher Master (JVM)Vendor Payment Voucher (P1)Manual Warrant Investment (MW1) [2]Federal Wire Manual (MWF)Balance Sheet Account Balance (BBAL)On-Line General Ledger (OLGL)Document Cross-Reference (DXRF)Document History (DHIS)Cash (CASH) tables

4

LSME: B. Antle




To ensure maintenance (add, modify, delete)of agency key tables including Chart of Accounts

Maintain agency COA elements:•Receive request for new COA element or element forother MARS subsystems•Determine if request is agency specific or needs to be routed to F&A CabinetMaintain Agency Tables:•Establish records on-line•Change records on-line•Delete records on-line per agency policy

Route electronic requests to Central Finance:•Route electronic request form to Central Finance•Verify statewide table set-up

Maintain agency COA elementsMaintain Agency TablesRoute electronic requests to Central Finance



Table Maintenance


5

LSME: B. Antle

Current to New Role Comparison for Table MaintenanceCurrent to New Role Comparison for Table MaintenanceCurrent to New Role Comparison for Table MaintenanceCurrent to New Role Comparison for Table Maintenance

Changed ActivitiesChanged ActivitiesChanged ActivitiesChanged Activities

Activities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities That Remain the Same Activities No Longer PerformedActivities No Longer PerformedActivities No Longer PerformedActivities No Longer Performed





•Prepare paper forms to request additions or changes to certain tables

•Establish records on-line•Change records on-line•Delete records on-line per agency policy

Maintain agency COA elementsMaintain Agency Tables•Receive request for new COA element or element forother MARS subsystems•Determine if request is agency specific or needs to be routed to F&A CabinetRoute electronic request form to Central Finance•Verify statewide table set-up

MARS: Chart of Accounts

Prerequisites: MARS Computer Based TrainingMARS Computer Literacy Training

N/A

July 1, 1999

6

LSME: B. Antle

Current to New Role Comparison for Table MaintenanceCurrent to New Role Comparison for Table Maintenance Current to New Role Comparison for Table MaintenanceCurrent to New Role Comparison for Table Maintenance



•An example for determining if a table element request is agency specific or needs to be routed to F&A Cabinet- An agency currently tracks programmatic activity using program budget units (PBU) (Statewide Element), and tracks activities within each program using activity codes (agency element). If that agency begins working on a new program, the fiscal manager must determine if a new program budget unit needs to be setup as well as if any new activity codes need to be setup to track new types of activities within the new program. If a new PBU needs to be setup, a request must be communicated to their GOPM Policy Analyst. I f approved by GOPM, the request must be forwarded to finance (electronically) by GOPM. If the fiscal manager determines that new activity codes also are needed, he should instruct the agency table maintenance person to establish the new activity codes on-line in MARS.•Agencies will need to establish policies about: deletion of agency specific codes (e.g. delete after two years with no activity, never delete, etc.)






N/A; emphasis is on index and inquiry tables rather than documents.

There are currently no on-line documents used to setup a statewide or agency Chart of Accounts elements.

7

LSME: B. Antle




•MARs identifies errors/ omissions to documents on-line•Identify and make necessary corrections•Call CRC if necessary•Route to agency fiscal supervisor for correction (only in PD.)•Input corrections

To correct errors to documents on-line.



Error Correction


8

LSME: B. Antle

Current to New Role Comparison for Error CorrectionCurrent to New Role Comparison for Error CorrectionCurrent to New Role Comparison for Error CorrectionCurrent to New Role Comparison for Error Correction




Training and Skill NeedsTraining and Skill NeedsTraining and Skill NeedsTraining and Skill Needs



•MARs identifies errors/ omissions to documents on-line•Work on-line with supervisor to correct

•Sending paper documents to Finance& Administration Cabinet•Pre-audit of forms and documents by Finance

July 1, 1999

Call CRC or agency contact to solve error or omission issue

N/A

N/A

9

LSME: B. Antle

Current to New Role Comparison for Error CorrectionCurrent to New Role Comparison for Error Correction Current to New Role Comparison for Error CorrectionCurrent to New Role Comparison for Error Correction



Current process description:•On-line document entry into STARS & complete paperwork to send to Finance (large capacity)•Finance pre-audits then releases•Finance key punches and processes•Batch environment posts error fileAgencies will need to determine the policy and procedures for addressing errors in documents as it relates to MARS.






To be determined To be determined

10

LSME: B. Antle




•Respond to field office questions regarding data entry of documents for processing•Pull up document from field office on-line and work with field office to complete

Maintenance of Common Coding Strings

Maintenance of Common Coding Strings•Define initial groups for agency (e.g. pay group, cash receipts, etc.)•Determine who is initially assigned to groups (RACF userID’s/ access)•Identify which codes field office/ central shop needs based on historical use•Set-up common codes for field offices and program areas •Perform ongoing maintenance of common codes (include new employees,new field office code needs)•Request RACF ID from CRC for change in access or new ID from Network Administrator



Maintain Codes


11

LSME: B. Antle

Current to New Role Comparison for Maintain CodesCurrent to New Role Comparison for Maintain CodesCurrent to New Role Comparison for Maintain CodesCurrent to New Role Comparison for Maintain Codes







•Mailing of invoices to agency central shop•Creation of paper documents for processing•Central Coding of Documents

Agency needs training on defining groups (6 spaces) MARS: Chart of AccountsPrerequisites:MARS Computer Literacy TrainingMARS Computer Based Training

Maintenance of Common Coding Strings•Define initial groups for agency (e.g. pay group, cash receipts, etc.)•Determine who is initially assigned to groups (RACF userID’s/ access)•Identify which codes field office/ central shop needs based on historical use•Set-up common codes for field offices •Perform ongoing maintenance of common codes (include new employees, new field office code needs)•Request RACF ID from CRC for change in access or new ID from Network Administrator

•Respond to field office questions regarding data entry of documents for processing•Pull up document from field office on-line and work with field office to complete

N/A

July 1, 1999

12

LSME: B. Antle

Current to New Role Comparison for Maintain CodesCurrent to New Role Comparison for Maintain Codes Current to New Role Comparison for Maintain CodesCurrent to New Role Comparison for Maintain Codes



•Today: Field Office sends to Payables (how pay), which then goes to Accountant (how classify), which then gets entered for payment.






N/A; emphasis is on index and inquiry tables rather than documents.

There are currently no on-line documents used to setup a statewide or agency Chart of Accounts elements.

13

LSME: B. Antle




•Get on-line and pull up one of 3 JVs (find capabilities, copy to new doc & change the shell)•Create document to point of acceptance•Approve JV send off

To process agency journal vouchers to makecorrections or changes.



Processing Journal Vouchers


14

LSME: B. Antle

Current to New Role Comparison for Processing Journal Vouchers Current to New Role Comparison for Processing Journal Vouchers Current to New Role Comparison for Processing Journal Vouchers Current to New Role Comparison for Processing Journal Vouchers







•Create and send paper forms•Send in back-up documentation for F&A to Finance

•Get on-line and pull up one of 3 JVs•Create document to point of acceptance•Approve JV send off

MARS General AccountingPrerequisites: MARS Computer Based TrainingMARS Computer Literacy TrainingMARS Chart of Accounts MARS Budget & Cash Control

N/A

N/AJuly 1, 1999

15

LSME: B. Antle

Current to New Role Comparison for Processing Journal VouchersCurrent to New Role Comparison for Processing Journal VouchersCurrent to New Role Comparison for Processing Journal VouchersCurrent to New Role Comparison for Processing Journal Vouchers



Currently:• initiated by an accounting clerk by typing JV or creating document using a PC based program. •supervisor signs•send paper document (and electronic file, if exists) to GA branch in Finance•General Accounting Branch approves•data entry enters unless electronic






Journal Voucher Correction (JVC) [1, 3]Journal Voucher Transfer (JVT) [1]Journal Voucher Master (JVM)Vendor Payment Voucher (P1)Manual Warrant Investment (MW1) [2]Federal Wire Manual (MWF)Balance Sheet Account Balance (BBAL)On-Line General Ledger (OLGL)Document Cross-Reference (DXRF)Document History (DHIS)Cash (CASH) tables


Investments/Loans [2]DOA-27: Payroll VoucherDOA-66: Internal Distribution

Document (Automated) [3]

16

LSME: B. Antle




•Select on-line document for processing (PD Quick Pay, Advantage P.V.)•Complete on-line documentation •Obtain On-line approval

Create I.L. Document



Processing/Manage Loans


17

LSME: B. Antle

Current to New Role Comparison for Processing/ Manage LoansCurrent to New Role Comparison for Processing/ Manage LoansCurrent to New Role Comparison for Processing/ Manage LoansCurrent to New Role Comparison for Processing/ Manage Loans







•Create IL Document•Send to Finance

•Select on-line document for processing (PD Quick Pay, Advantage P.V.)•Complete on-line documentation •Obtain On-line approval

•P1•PV- Advantage Purchase Voucher

Prerequisites:MARS Computer Literacy TrainingMARS Computer Based Training

N/A

July 1, 1999

18

LSME: B. Antle

Current to New Role Comparison for Processing/ Manage LoansCurrent to New Role Comparison for Processing/ Manage Loans Current to New Role Comparison for Processing/ Manage LoansCurrent to New Role Comparison for Processing/ Manage Loans




N/A





Journal Voucher Correction (JVC) [1, 3]Journal Voucher Transfer (JVT) [1]Journal Voucher Master (JVM)Vendor Payment Voucher (P1)Manual Warrant Investment (MW1) [2]PD Quick PayAdvantage P.V.Federal Wire Manual (MWF)Balance Sheet Account Balance (BBAL)On-Line General Ledger (OLGL)Document Cross-Reference (DXRF)Document History (DHIS)Cash (CASH) tables




19

LSME: B. Antle




To ensure that appropriate funds are managed.

•On-line management of funds•Maintenance of common codes for fund management



Manage Funds Availability


20

LSME: B. Antle

Current to New Role Comparison for Manage Funds AvailabilityCurrent to New Role Comparison for Manage Funds AvailabilityCurrent to New Role Comparison for Manage Funds AvailabilityCurrent to New Role Comparison for Manage Funds Availability







•On-line management of funds

•Maintenance of common codes for fund management.

•JVT= Transfers for cash transfers•JVC= Corrections

(Correcting previously posted expendituresor revenues) agency- push use

•JVM= All other JV-- requires finance approval(requires more accounting knowledge)


N/A

July 1, 1999

21

LSME: B. Antle

Current to New Role Comparison for Manage Funds AvailabilityCurrent to New Role Comparison for Manage Funds Availability Current to New Role Comparison for Manage Funds AvailabilityCurrent to New Role Comparison for Manage Funds Availability



•Today: Spend all lapsable general fund budget first then go to agency funds.






Journal Voucher Correction (JVC) [1,3]Journal Voucher Transfer (JVT) [1]Journal Voucher Master (JVM)Vendor Payment Voucher (P1)Manual Warrant Investment (MW1) [2]Federal Wire Manual (MWF)Balance Sheet Account Balance (BBAL)On-Line General Ledger (OLGL)Document Cross-Reference (DXRF)Document History (DHIS)Cash (CASH) tables




22

LSME: B. Antle



Business Area: General Accounting Business Area: General Accounting MARS Roadmap: General AccountingMARS Roadmap: General AccountingBusiness Area: General Accounting Business Area: General Accounting MARS Roadmap: General AccountingMARS Roadmap: General Accounting


Accounting Manager


To ensure successful agency operations through strategy formulation, process monitoring, policy creation, and staff development efforts.

Strategy formulation•Coordinate with staff in Grant Management role to determine grant setup and ensure availability of needed reporting•Participate in the creation and distribution plan for reports*

Document approval and creation•Approve Journal Vouchers (JV’s)•Approve Manual warrants•Create Journal Voucher Master documents (JVM’s)•Create Journal Voucher Transfer documents (JVT’s)

Strategy formulation

Document approval and creation

Process monitoring

Policy development/setup

Staff development

Process Monitoring•Perform benchmarking activities & variance analyses •Monitor work of property officers re: fixed assets•Monitor fund availability•Monitor status to date of budget and cash•Monitor status of grants and projects•Monitor accounts receivable •Monitor division of duties in the areas of:–security–profiles–workflow

Policy development/setup•Establish records management policy•Establish common coding strings (working with budget staff)

•Staff development•Recruiting•Training•Evaluations

23

LSME: B. Antle

Current to New Role Comparison for Current to New Role Comparison for Role: Accounting Manager Role: Accounting Manager Current to New Role Comparison for Current to New Role Comparison for Role: Accounting Manager Role: Accounting Manager


Activities That Remain the SameActivities That Remain the SameActivities That Remain the SameActivities That Remain the Same

Activities No Longer PerformedActivities No Longer PerformedActivities No Longer PerformedActivities No Longer Performed


Training and Skill NeedsTraining and Skill NeedsTraining and Skill NeedsTraining and Skill Needs



“Price contract” will be known as a “master agreement”

“Memo of Agreement (MOA)” and “Memo of Understanding” (MOU) will be known as either a “Master Agreement” or a “Contract”

“Personal Services Contracts” will be known as “Contracts”

July 1, 1999

N/A

Strategy formulation•Coordinate with staff in Grant Management role to determine grant setup and ensure availability of needed reporting•Participate in the creation and distribution plan for reports*

Document approval and creation•Approve Journal Vouchers (JV’s)•Approve Manual warrants•Create Journal Voucher Master documents (JVM’s)•Create Journal Voucher Transfer documents (JVT’s)

Process Monitoring•Perform benchmarking activities & variance analyses •Monitor work of property officers re: fixed assets•Monitor fund availability•Monitor status to date of budget and cash•Monitor status of grants and projects•Monitor accounts receivable

Process Monitoring•Monitor division of duties in the areas of:–security–profiles–workflow

Policy development/setup•Establish records management policy•Establish common coding strings (working with budget staff)

Staff development•Recruiting•Training•Evaluations MARS: Chart of Accounts

MARS: General AccountingMARS: Budget and Cash ControlMARS: Projects, Grants, Billing, and JobsMARS: Fixed AssetsMARS: Management Reporting Database


24

LSME: B. Antle

Current to New Role Comparison for Current to New Role Comparison for Role: Accounting Manager Role: Accounting Manager Current to New Role Comparison for Current to New Role Comparison for Role: Accounting Manager Role: Accounting Manager




•Activities performed by this role will be initiated on July 1, 1999. Certain of these activities -- those associated with security, workflow, and reporting -- are expected to evolve considerably following that date. These activities will be significantly expanded in comparison to what they entail today.•Successfully performing activities associated with security, workflow, common coding strings setup, and reporting will be critical to achieving a “model office” environment in the agencies.•It is expected that reporting via MARS will provide agencies with more and better information. It is also anticipated that more time will be spent by agencies resources on reporting, as it becomes increasingly clear how to best utilize and manipulate information contained in MARS. This will be counterbalanced, however, by the fact that data will be far more available and ultimately less effort will be required to pull together needed information.•Activities contained within this role reflect a significant shift of responsibilities from central resources to the individual agencies.





DOA-1: Journal Voucher [1]Journal Vouchers (JV’s)Journal Voucher Transfers (JVT’s) [1]Journal Voucher Master (JVM)