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Business User Group May 7th, 2009 9:00 AM – 11:30 AM Announcements

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business user group

Business User Group

May 7th, 2009

9:00 AM – 11:30 AM

today s bug agenda

Announcements

  • Presentations~ Technical House Cleaning Items ~ Accounting 102 ~ Remark Field on Vouchers / Examples of Proper Data Entry ~ Clean up Purchase Orders ~ Received Not Vouchered Report ~ Accounting Year End Reminders & Closing the Books ~ Biennium Encumbrances
  • Questions and Answers

Today’s BUG Agenda

opening remarks

Opening Remarks

Paul Carlson

slide4

Announcements

Pre-auditor / Internal Control Coordinator (Paul)

slide6

Technical House Cleaning Items

You can bookmark this page:

slide7

Technical House Cleaning Items

DO NOT bookmark this page:

slide8

Technical House Cleaning Items

It is highly recommended to clear your Internet Files on a regular basis.

To clear the files for Internet Explorer 7.0 do the following:

Click Tools and Internet Options.

slide9

Technical House Cleaning Items

Make sure you are on the General tab and click Delete under Browsing History.

slide10

Technical House Cleaning Items

Click Delete all . . .

slide12

Technical House Cleaning Items

Once it is done you can click OK.

Deleting these files will help ensure that NIS runs smoothly by deleting files which could cause problems such as your cookies and temporary internet files.

accounting 102

Accounting 102

Paul Carlson

voucher processing invoice number and remark fields

Remark Field on Voucher/Examples of Proper Data Entry

Voucher Processing – Invoice Number and Remark Fields

It is important to have pertinent information for the vendor in Invoice Number and Remark fields for the vendor to identify payments. This is becoming more important as more payments are made through ACH.

  • Invoice Number – use the supplier’s invoice number.
  • Remark – use agency name and phone number.

15

state accounting is seeing

Open PO Report

STATE ACCOUNTING IS SEEING
  • POs open that should be cancelled – Agency is not going to receive the goods or services
    • Sent out listing of open POs to agencies
  • Cancel date in the future
  • Purchasing tables that are not the same
    • State Accounting has a report that identifies faster
  • Rounding
financial problems w pos
FINANCIAL PROBLEMS w/ POs

Open PO Report

  • Send email to State Accounting’s mail-in database using the following link: http://www.das.state.ne.us/accounting/nis/contacts.htm
  • Select link for Purchasing
  • Provide in email
    • Order #
    • Order Type
    • Short description of problem
remember

Open PO Report

REMEMBER

June 30, 2009 is end of biennium and all open Purchase Orders will be encumbrances

DON’T DELAY

slide21

Received Not Vouchered Report

Trial Balance by Object Account Inquiry

NIS Menu- Accounting – Agencies > Inquiries & Reports > Accounting Inquiries > Trial Balance Inquiries > T/B by Object Account

received not vouchered report r5509699

Received Not Vouchered Report

Received Not Vouchered Report -R5509699

NIS Menu :

Accounting – Agencies > Inquiries & Reports > Accounting Reports > Received-Vouchered Reports > Received Not Vouchered Report

Purchasing – Agencies > Inquiries & Reports > Accounts Payable Reports > Received Not Vouchered Report

correcting the received not vouchered account

Received Not Vouchered Report

Correcting theReceived Not Vouchered Account

Reverse receipt the Purchase order

http://www.das.state.ne.us/nis/trainingmanuals/810_training_manuals/proc/111_PR_WI_L9_T1.b_Reversing_Receipts.pdf

Post the reverse receipt batch – O Batch Type

2. Cancel the purchase order

http://www.das.state.ne.us/nis/trainingmanuals/810_training_manuals/proc/101_PR_WI_L8_T1.a_Revising_a_Purchasing_Document.pdf

Text Attachment appears - Enter reason for change, date of the change, and the initials of the person who made the change.

accounting year end reminders

Accounting Year End Reminders

Amy Wilson & Bruce Snyder

26

run fixed asset reports
Run Fixed Asset Reports

Accounting Year End Reminders

  • Auditor F/A Listing Report
  • Unposted Fixed Asset Transactions Report
    • Report has to be blank by June 25
  • F/A No Cost Integrity
    • Blank by June 25 except for assets not received

*Click each report title above for work instructions on how to run the report.

capital projects

Accounting Year End Reminders

Capital Projects
  • Make sure that State Accounting is aware of large projects that have been started or completed within the fiscal year.
    • Construction of Buildings
    • Major Renovation of Buildings
    • Development of Software
accounts payable
Accounts Payable

Accounting Year End Reminders

Use the Prior Year Voucher Menus when paying for all goods or services received in the prior fiscal year.

year end checklist
Year-End Checklist

Review monthly checklist items.

Review Balance Sheet account balances including Received Not Vouchered Payable (Object Code 211700) for all funds to ensure balances are correct.

Received Not Vouchered Report (R5509699)

Review open Purchase Orders to ensure the order is valid. Open POs will be rolled over to July 1, 2009.

Allotment Status Encumbrance Detail Report (R5509730)

Open PO Detail by Branch/Plant (R43632)

Accounting Year End Reminders

year end checklist31
Year-End Checklist

Review reports for any unusual account balances that need to be investigated and/or corrected before year end closing.

Review the account used for the Treasurer’s Credit Card Suspense transactions (usually object 486600) to determine the need for additional journal entries.

Accounting Year End Reminders

review balance sheet accounts
Review Balance Sheet Accounts

Liabilities

214100 Deposits

211200 Due to Vendors

215100 Due to Fund

213100 Due to Government

211700 Received not Vouchered

215101 Sales Tax Payable

Accounting Year End Reminders

thursday june 25 2009
Thursday, June 25, 2009:

LAST DAY TO POST FISCAL YEAR END 6-30-09 TRANSACTIONS.

This includes purchase orders and purchase order receipts, fixed assets, voucher processing, journal entry activity, etc.

Note: No purchasing activity by anyone in the State of Nebraska without authorization until July 1, 2009.

Agencies who require access to the system for specific June 30 business transactions can phone Wes Mohling at 471-0601. State Accounting will determine the best way to coordinate the completion of your year-end work. State Accounting will be monitoring the queues.

Preparation for the biweekly payroll for 7/1/09 allowed for Agency HR teams until 1:00 P.M. payroll deadline

Closing the Books

friday june 26 2009
Friday, June 26, 2009:

Normal transaction processing for Cash Deposits and Receipts

Through the Treasurer’s Office

State Accounting will process payment groups for vouchers with due dates through 7/3/09

Disbursements without a purchase order created and approved for new Fiscal Year ’09 (FY 09-10) – NO POSTING. (Remember to use prior year payable menu for voucher processing when appropriate.)

Closing the Books

monday june 29 2009
Monday, June 29, 2009:

Normal transaction processing for Cash Deposits and Receipts

Through the Treasurer’s Office

State Accounting will process only volume voucher payments and emergency payments

Disbursements without a purchase order created and approved for new Fiscal Year ’09 (FY 09-10) – NO POSTING. (Remember to use prior year payable menu for voucher processing when appropriate.)

Closing the Books

tuesday june 30 2009
Tuesday, June 30, 2009:

Treasurer cut off for deposits at 9:00 A.M. Deposits after this should have a 7/1/09 GL date

All activity in NIS, including FY09 activity, reports, FY09 Payroll, etc. must cease by 3:00 P.M. NIS will be shut down for all agencies except State Accounting.

State Accounting will roll-over outstanding purchase orders at June 30, 2009 into the new fiscal year.

Closing the Books

wednesday july 1 2009
Wednesday, July 1, 2009:

No posting until Flash Memo is received that year end close is complete – anticipated by 7:00 A.M.

State Budget provides partial allotment of new appropriations.

Bi-weekly payroll for July 1 pay date posted by State Accounting

Agencies should use prior year voucher processing menus when appropriate

July 1, 2009 Allotment Status Report, with FY10 data, will be available on MREPORT

Review purchase orders to determine year end rollover is correct

Closing the Books

slide38

Closing the Books

Fiscal Year End (June 30, 2009) Closing schedule Memo from Paul Carlson at:

http://www.das.state.ne.us/accounting/nis/Pauls_Correspondence/fy09_ye_closing.htm

biennium encumbrances

Biennium Encumbrances

Bruce Snyder

39

slide41

Biennium Encumbrances

Encumbrances

Transactions that represent a valid financial obligation of a fiscal period for which appropriation should be reserved to meet that financial obligation.

41

slide42

Biennium Encumbrances

Certified Encumbrances

Valid encumbrances that an agency chooses to reserve to meet a future financial obligation.

42

valid encumbrance state statute 81 138 01

Biennium Encumbrances

Valid Encumbrance (State Statute 81-138.01):
  • A purchase order is issued, but the goods and accompanying invoice were not received and paid during the same biennium;
  • Goods or services were received, but an invoice has not been received and paid;
  • Goods or services and an invoice were received, but payment could not be made during the same biennium;

43

valid encumbrance state statute 81 138 0144

Biennium Encumbrances

Valid Encumbrance (State Statute 81-138.01):
  • Salaries have been earned and are payable to the employees, but have not been paid as of the end of the biennium as a result of pay periods not being consistent with the end of the biennium
  • Higher education institutions may encumber payrolls for the remainder of the summer session which is in progress at the end of the state's biennium if they have been budgeted and appropriated in such manner.

44

valid encumbrance state statute 81 138 0145

Biennium Encumbrances

Valid Encumbrance (State Statute 81-138.01):
  • A written agreement for a grant or award to distribute aid was signed but was not paid during the same biennium.

45

there are four ways in nis to identify prior year obligations

Biennium Encumbrances

There are four ways in NIS to identify prior year obligations:
  • Prior Year Voucher Without P.O.

(P9 transaction created in expense accounts)

  • Prior Year Voucher With P.O.
  • (P9 transaction in the Received not Voucher Payable)
  • Manual Encumbrance
  • (J9 transaction created in Journal Entries)
  • Automatic Encumbrance
  • (Purchase Order Transaction)

46

use the prior year voucher processing menu

Biennium Encumbrances

Use the Prior Year Voucher Processing Menu

Accounts Payable Role, Path – Payables > Prior Year Voucher Processing > PY Voucher Entry

This is used to identify all accounts payable where goods or services were received in the prior fiscal year.

Encumbrance processing uses these P9 transactions so agencies do not have to enter them again for encumbrance certification, because all accounts payable represent valid carryover encumbrances.

47

prior year voucher with p o

Biennium Encumbrances

Prior Year Voucher With P.O.

This transaction is created when a purchase order is created after June 30, for a prior year obligation.

The purchase order did not exist on June 30 so it is not included in the outstanding purchase orders at June 30 (PC ledger).

48

prior year voucher with p o49

Biennium Encumbrances

Prior Year Voucher With P.O.

This transaction is created when a purchase order is created after June 30, for a prior year obligation.

The purchase order did not exist on June 30 so it is not included in the outstanding purchase orders at June 30 (PC ledger).

49

prior year voucher with p o continued

Biennium Encumbrances

Prior Year Voucher With P.O.(continued)

When received an expenditure is created but it is not identified with a P9 since it is not a voucher transaction.

A Received Not Vouchered Payable is created as an OV transaction type.

50

prior year voucher with p o continued51

Biennium Encumbrances

Prior Year Voucher With P.O.(continued)

When the voucher is processed, a three way match occurs.

Using the PRIOR YEAR VOUCHER PROCESSING Menu, the accounts payable entry and the offsetting Received Not Vouchered Payable entry (Debit to Object Code 211700) are created as a P9 transaction.

51

prior year voucher with p o continued52

Biennium Encumbrances

Prior Year Voucher With P.O.(continued)

The Biennial Carryover Report is designed to look at the P9 transactions in the Received Not Vouchered Payable Liability object code.

Dates are checked to insure that RNV P9 documents associated with purchase orders created before June 30 are not included. This would double the encumbrances.

52

prior year voucher with p o continued53

Biennium Encumbrances

Prior Year Voucher With P.O.(continued)

The Purchase Order number is identified and the related expenditure account is looked up on the purchase order.

These transactions are identified as a P9 transaction on the Biennial Carryover Report and the Encumbrance Detail Report.

53

manual encumbrances

Biennium Encumbrances

Manual Encumbrances
  • Can be entered in two different places

Agency Budget Menus

    • Agency Budget Menu > Agency Budget Management > Enter/Adjust Manual Encumbrances > Enter/Adjust Manual Encumbrances

General Accounting Menus

    • General Accounting – Agencies > Manage Journal Entry > Journal Entries with Debit/Credit Format

54

slide55

Biennium Encumbrances

  • Enter J9 in the Doc Type/No/Co field.
  • The Ledger Type field has a default of PB.

55

slide56

Biennium Encumbrances

  • Enter J9 in the Doc Type/No/Co field.
  • Change the Ledger Type from AA to PB.

56

manual encumbrance steps

Biennium Encumbrances

Manual Encumbrance Steps
  • Doc Type J9
  • G/L Date – using today's date
  • Explanation – such as 'To encumber prior year'
  • Ledger Type PB

Transaction must be APPROVED , PREAUDITED

and POSTED in the month created.

57

types of manual encumbrances

Biennium Encumbrances

Types of Manual Encumbrances
  • Payroll – Biweekly, for most agencies this will be the 7/1/09 payroll and .7 of the 7/15/09 payroll.
  • Grants that have been awarded but not paid.

58

manual encumbrances59

Biennium Encumbrances

Manual Encumbrances
  • Manual Encumbrances affect the current authority.

You will see them on your allotment status and budget status until they are liquidated after the certification process.

  • Manual Encumbrances can be used to offset other encumbrances.

If a purchase order for June 30, 2009 has the incorrect amount or should not have been open at June 30, a negative manual encumbrance (credit amount) can be used to offset the encumbrance.

If a document is incorrectly created as a prior year obligation (a P9 document) a negative manual encumbrance (credit amount) can be used to offset the encumbrance.

If a document is incorrectly created as a current year obligation (a PV document) a manual encumbrance (debit amount) can be used to create the encumbrance.

  • A negative manual encumbrance will show on your current allotment status as a negative amount.

59

automatic encumbrance

Biennium Encumbrances

Automatic Encumbrance

Purchase Orders that were open at June 30, 2009.

State Accounting takes a “snapshot” of all open purchase orders at June 30 and records that information in the PC Ledger.

(This is an image of the PA Ledger at June 30.)

60

certification process

Biennium Encumbrances

Certification Process
  • July 1, 2009 – August 31, 2009

Enter Vouchers using PRIOR YEAR VOUCHER PROCESSING menu.

  • September 2, 2009
    • August 31, 2009 Certified Biennial Carryover Report available for review

61

certification process continued

Biennium Encumbrances

Certification Process(continued)
  • July 6, 2009 – Run the Encumbrance Detail Report (NIS 594A) to ensure that your encumbrances are recording correctly.

63

encumbrance detail report is available from two menus

Biennium Encumbrances

Encumbrance Detail Report is available from two menus
  • General Accounting – Agencies > Inquiries & Reports > Budget Reports > Other Budget Reports
  • Budget – Agencies > Inquiries & Reports > Budget Reports > Other Budget Reports

64

slide65

Biennium Encumbrances

  • Ending Fiscal Year is the year just completed
  • Transactions dated through Last transaction date will be selected.
  • PUT IN YOUR AGENCY NUMBER!!
  • On the printer selection, CSV is checked by default

65

slide66

$1,056.22

$9,478.97

$19,294.64

Biennium Encumbrances

66

66

slide67

Biennium Encumbrances

$19,294.64

$1,056.22

67

67

certification process continued68

Biennium Encumbrances

Certification Process(continued)

August 4, 2009

  • State Accounting will run a 7-31-09 State Wide Biennial Carryover Report.
  • Review the Encumbrance Detail Report to ensure that amounts agree to the Biennial Carryover Report. Use a Last transaction date of 7-31-09 in processing options.

68

certification process continued69

Biennium Encumbrances

Certification Process(continued)

September 2, 2009

  • August 31, 2007 Certified State Wide Biennial Carryover Report on the State Accounting website for review.
  • August 31, 2009
  • August 28, 2009 State Wide Biennial Carryover Report on the State Accounting website for review. Review carefully to ensure it is accurate.

69

certification process continued70

Biennium Encumbrances

Certification Process(continued)
  • September 11, 2009
  • August 31, 2009 Certified State Wide Biennial Carryover Report signed by Agency Director due to State Accounting.

70

certification process continued71

Biennium Encumbrances

Certification Process(continued)

September 11-30, 2009

State Budget and State Accounting will review Certified Encumbrances and provide re-appropriations.

October 2, 2009

State Accounting will load Re-Appropriations into Budget Status after Agency approval.

71

trouble shooting encumbrances

Biennium Encumbrances

Trouble Shooting Encumbrances
  • Manual Encumbrances not created with a document type J9.
  • Manual Payroll Encumbrance not created with a J9 document type in PB ledger.
  • Prior Year Obligation entered as a PV document type – not showing up on the Encumbrance Reports.
  • Current Year Obligation entered as a P9 document type – showing up on the Encumbrance Reports.
  • Purchase Order at June 30, 2009 is for the incorrect amount or is not valid and is showing up on the Encumbrance Reports.
  • Amount recorded for a Purchase Order or payable is incorrect.

72

key dates

Biennium Encumbrances

KEY DATES
  • July 1 – August 31

Enter Vouchers and Manual Encumbrances

  • July 9

Run Encumbrance Detail to ensure accuracy

  • August 4

State Accounting runs 7-31-09 Biennial Carryover Report for review purposes. This should agree with the 7/31/09 Encumbrance Detail.

  • August 31

State Accounting runs 8-30-09 Biennial Carryover Report for review purposes.

73

key dates74

Biennium Encumbrances

KEY DATES
  • September 2

8/31/09 Certified Biennial Carryover Report available for review

  • September 11

Agency Director signed copy of Certified

Biennial Carryover Report due to State Accounting

  • September 2 – 30

State Budget and Accounting review of encumbrances

  • September 30

State Budget Re-Appropriation

October 2

State Accounting Load Budget Status

with Re-Appropriations

74

encumbrance information

Biennium Encumbrances

Encumbrance Information

NIS Training Manuals:

Training Materials>

  • Budgeting > Entering/Adjusting Manual Encumbrances
  • Budgeting > Manual Encumbrance Report
  • Budgeting > Liquidating an Encumbrance
  • Accounting > Allotment Status Encumbrance Detail Report
  • Mini Manuals > Payroll Encumbrance

Flash Memos:

  • Prior Year Obligations Memo (5-30-03)
  • Post Certified Encumbrances Process (10/15/03) – (has Budget Division Process Memo)

State Accounting Manual (www.das.state.ne.us/accounting/nis/amcon.htm):

  • General Policy #11 - Encumbrances
  • Mid-Biennial PSL Encumbrance Process
  • Encumbrance Correspondence

75