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PURCHASING, PAYABLES AND DISBURSEMENTS DIVISION ACCOUNTS PAYABLE DEPARTMENT The Accounts Payable Department is responsible for examining all accounts, claims and demands against the University of Georgia and for making payment of all of the University’s legally incurred obligations for materials and services other than payrolls. The department ensures that payments are made and documented in compliance with University policies and procedures. The Accounts Payable Department also is responsible for maintaining records in compliance with federal and state regulations and submitting reports to federal and state agencies. Summary of Major Accomplishments During Fiscal Year 2011, the Accounts Payable Department disbursed $653,140,062 in expenditures. The department processed 251,487 invoices, issued 122,874 checks and initiated 613 wire transfers and 568 ACH transfers. Accounts Payable now requires vendor verification before making a payment. Vendors are required to submit a vendor profile form before doing business with UGA. Accounts Payable utilizes the Internal Revenue Service’s Taxpayer Identification Number (TIN) matching program to confirm each vendor’s TIN. This process should limit the number of B-Notices (back-up withholding notice for missing or incorrect TINs) that the IRS issues to the University for incorrect TIN numbers. The department also verifies that the vendor is not listed on the U.S. Treasury Department’s List of Prohibited Payees. Once the initial file is generated, a member of the Accounts Payable’s management team must approve the vendor before AP processing is complete. Accounts Payable and Procurement began working with Application Development and Data Management (ADDM) staff on an electronic version of the vendor profile form that would allow vendors to register via a Web site and then enable programming to route the form accordingly. This project is in the final stage of completion. The Accounts Payable Department worked to mask and remove social security numbers from stored files. Division-wide and departmental training has heightened the awareness of the sensitivity of the social security number, and additional efforts are being made to safeguard all applicable documents. Summary of FY 2012 Goals Accounts Payable is working to establish regular training for campus personnel. In December 2011 an “Introduction to Accounts Payable” course will be offered through Training and Development. The course will provide a broad overview of campus interactions with Accounts Payable including object coding, viewing invoices and receiving orders within UGAMart, and processing electronic check requests and travel reimbursements for payment. In conjunction with the initiative to provide training, F-63

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Page 1: PURCHASING, PAYABLES AND DISBURSEMENTS ...PURCHASING, PAYABLES AND DISBURSEMENTS DIVISION ACCOUNTS PAYABLE DEPARTMENT The Accounts Payable Department is responsible for examining all

PURCHASING, PAYABLES AND DISBURSEMENTS DIVISION ACCOUNTS PAYABLE DEPARTMENT

The Accounts Payable Department is responsible for examining all accounts, claims and demands against the University of Georgia and for making payment of all of the University’s legally incurred obligations for materials and services other than payrolls. The department ensures that payments are made and documented in compliance with University policies and procedures. The Accounts Payable Department also is responsible for maintaining records in compliance with federal and state regulations and submitting reports to federal and state agencies. Summary of Major Accomplishments

During Fiscal Year 2011, the Accounts Payable Department disbursed $653,140,062 in expenditures. The department processed 251,487 invoices, issued 122,874 checks and initiated 613 wire transfers and 568 ACH transfers. Accounts Payable now requires vendor verification before making a payment. Vendors are required to submit a vendor profile form before doing business with UGA. Accounts Payable utilizes the Internal Revenue Service’s Taxpayer Identification Number (TIN) matching program to confirm each vendor’s TIN. This process should limit the number of B-Notices (back-up withholding notice for missing or incorrect TINs) that the IRS issues to the University for incorrect TIN numbers. The department also verifies that the vendor is not listed on the U.S. Treasury Department’s List of Prohibited Payees. Once the initial file is generated, a member of the Accounts Payable’s management team must approve the vendor before AP processing is complete. Accounts Payable and Procurement began working with Application Development and Data Management (ADDM) staff on an electronic version of the vendor profile form that would allow vendors to register via a Web site and then enable programming to route the form accordingly. This project is in the final stage of completion. The Accounts Payable Department worked to mask and remove social security numbers from stored files. Division-wide and departmental training has heightened the awareness of the sensitivity of the social security number, and additional efforts are being made to safeguard all applicable documents. Summary of FY 2012 Goals Accounts Payable is working to establish regular training for campus personnel. In December 2011 an “Introduction to Accounts Payable” course will be offered through Training and Development. The course will provide a broad overview of campus interactions with Accounts Payable including object coding, viewing invoices and receiving orders within UGAMart, and processing electronic check requests and travel reimbursements for payment. In conjunction with the initiative to provide training,

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Accounts Payable will create other sessions utilizing Adobe Captivate and will provide an online library of tutorials for campus use. Accounts Payable will restructure the departmental Web site to accommodate users more effectively. New items will include an electronic check request service monitor, a scrolling news section to alert users of upcoming changes, and the addition of annual report information to assist Accounts Payable in becoming more transparent to campus. Accounts Payable is beginning to explore options to replace the current electronic check request system. A functional group of departmental staff members and campus users will be formed in the fall to begin discussions on the needed functionality. The department is also exploring a new vendor invoice/payment status lookup Web site. Accounts Payable will hold discussions with the Controller’s Division business process manager, Chris Wilkins, and internal IT representatives to investigate options for providing vendors with payment information via a Web site accessed by the vendor’s taxpayer identification number (TIN). Accounts Payable will continue to work towards electronic payment of vendors. ADDM began working on coding changes that would allow many vendors to receive electronic payments; however, the programming is incomplete due to ADDM refocusing its efforts on the removal of the social security number. Statistical Information: The following exhibits contain statistical information presenting the results of the operation of the Accounts Payable office during the past year. The financial charts provide comparative data broken down into various categories to assist in analyzing the payments processed by the University. Exhibit A - Vendor Analysis Summary Exhibit B - Summary of Payment Activity Exhibit C - Summary of Effort Exhibit D p.1 - Comparative Report of Disbursements Exhibit D p.2 - Check Amounts and Processing Volumes Exhibit E - Schedule of Electronic Payments Exhibit F - Summary of Encumbrance Documents Exhibit G - Summary of Paper Check Requests Processed Exhibit H - Summary of Travel Expenditures Organization Chart

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The University of GeorgiaVendor Analysis Summary

Fiscal Year End June 30, 2011

Fy 2011 FY 2010

Category Current TYD Current TYD Change

Expenditures FY 2011 FY 2010

Company 590,036,385$ $544,998,119 45,038,266.00$

Library 4,075,356$ $3,194,913 880,443.00$

Individuals 20,355,409$ $19,481,919 873,490.00$

Stipends 2,452,205$ $2,776,390 (324,185.00)$

Trust Dept 36,220,707$ $43,509,567 (7,288,860.00)$

653,140,062$ $613,960,908 39,179,154.00$

Invoices FY 2011 FY 2010

Company 160,501 144,479 16,022.00

Library 3,909 3,716 193.00

Individuals 54,677 52,227 2,450.00

Stipends 10,196 10,268 (72.00)

Trust Dept 22,204 25,760 (3,556.00)

251,487 236,450 15,037.00

Checks FY 2011 FY 2010

Company 53,952 53,819 133.00

Library 1,239 1,279 (40.00)

Individuals 40,981 39,449 1,532.00

Stipends 9,654 9,689 (35.00)

Trust Dept 17,048 20,043 (2,995.00)

122,874 124,279 (1,405.00)

Vendors FY 2011 FY 2010

Company 12,372 11,502 870.00

Library 311 327 (16.00)

Individuals 14,388 13,993 395.00

Stipends 9,652 9,685 (33.00)

Trust Dept 17,049 20,036 (2,987.00)

53,772 55,543 (1,771.00)

EXHIBIT A

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Accounts Payable DepartmentSummary of Payment Activity

For the Year Ended June 30, 2011

# Net #Category Payments Amount Invoices

Company 53,952 $59,036,385 160,501

Library 1,239 $4,075,356 3,909

Individual 40,981 $20,355,409 54,677

Stipend 9,654 $2,452,205 10,196

Student Financial Aid 17,048 $36,220,707 22,204

TOTALS 122,874 $122,140,062 251,487

Accounts Payable DepartmentSummary of Effort

For the Year Ended June 30, 2011

# Payments Check Amount # Invoices # Vendors # Checks Check $ # Invoices

Companies 53,952 $590,036,385 160,501 12,372 44% 90% 64%

Individuals 40,981 $20,355,409 54,677 1,438 33% 3% 22%

Stipends 9,654 $2,452,205 10,196 9,652 8% 0% 4%

Full Effort * 104,587 $612,843,999 225,374 23,462 85% 93% 90%

Trust Dept. 17,048 $36,220,707 22,204 17,049 14% 6% 8%

Library 1,239 $4,075,356 3,909 311 1% 1% 2%

Delegated ** 18,287 40,296,063 26,113 17,360 15% 7% 10%

TOTAL 122,874 $653,140,062 251,487 40,822 100% 100% 100%

* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing

** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing

EXHIBIT B

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EXHIBIT C
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Accounts Payable Department

Comparative Report of Disbursements

For the Years Ended June 30, 2010 and June 30, 2011

Fiscal Year 2011

# Checks Check Amount # Invoices # Vendors # Checks Check $ # Invoices

Companies 53,952 $590,036,385 160,501 12,372 44% 90% 65%

Individuals 40,981 $20,355,409 54,677 14,388 33% 3% 22%

Stipends 9,654 $2,452,205 10,196 9,652 8% 0% 4%

Full Effort * 104,587 $612,843,999 225,374 36,412 85% 94% 91%

Trust Dept. 17,048 $36,220,707 17,048 17,049 14% 6% 7%

Library 1,239 $4,075,356 3,909 311 1% 1% 2%

Delegated ** 18,287 40,296,063 20,957 17,360 15% 6% 9%

TOTAL 122,874 $653,140,062 246,331 53,772 100% 100% 100%

* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing

** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing

Fiscal Year 2010

# Checks Check Amount # Invoices # Vendors # Checks Check $ # Invoices

Companies 53,819 $544,998,119 144,479 11,502 43% 89% 61%

Individuals 39,449 $19,481,919 52,227 13,993 32% 3% 22%

Stipends 9,689 $2,776,390 10,268 9,685 8% 0% 4%

Full Effort * 102,957 $567,256,428 206,974 35,180 83% 92% 87%

Trust Dept. 20,043 $43,509,567 25,760 20,036 16% 7% 11%

Library 1,279 $3,194,913 3,716 327 1% 1% 2%

Delegated ** 21,322 46,704,480 29,476 20,363 17% 8% 12%

TOTAL 124,279 $613,960,908 236,450 55,543 100% 100% 100%

* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing

** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing

EXHIBIT D Page 1 of 2

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Accounts Payable DepartmentIncrease or Decrease in Comparative Disbursements

For the Years Ended June 30, 2010 and June 30, 2011

# Checks Check Amount # Invoices # Vendors

Companies 133 $45,038,266 16,022 870

Individuals 1,532 $873,490 2,450 395

Stipends -35 -$324,185 -72 -33

Full Effort * 1,630 $45,587,571 18,400 1,232

Trust Dept. -2,995 -$7,288,860 -8,712 -2,987

Library -40 $880,443 193 -16

Delegated ** -3,035 -$6,408,417 -8,519 -3,003

TOTAL -1,405 $39,179,154 9,881 -1,771

* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice

and processed payment for mailing

** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing

EXHIBIT D Page 2 of 2

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Direct Dollars Wire Dollars ACH Dollars Deposits Processed Transfers Processed Payments Processed

2233 $2,895,054 27 $457,141 49 $15,979,127

2415 $12,983,532 47 $1,312,599 32 $9,698,757

2602 $3,334,313 51 $895,206 64 $19,451,574

2655 $3,419,720 24 $772,559 23 $11,903,801

2665 $3,162,756 45 $664,300 47 $17,020,480

2730 $3,243,778 41 $953,454 59 $20,903,174

1817 $2,832,869 49 $1,102,273 22 $11,399,036

2583 $3,224,693 35 $1,508,982 54 $16,000,124

3157 $3,510,449 69 $711,288 70 $19,600,596

3142 $3,451,605 69 $1,421,885 52 $17,939,518

3191 $3,433,855 102 $1,872,020 43 $16,131,925

3717 $4,712,854 54 $1,451,569 53 $26,124,265

32,907 $50,205,478 613 $13,123,276 568 $202,152,377

Accounts Payable DepartmentSchedule of Electronic Payments

For the Year Ended June 30, 2011

July

August

September

October

November

May

June

Total

December

January

February

March

April

0

5000000

10000000

15000000

20000000

25000000

30000000

Direct

Dollars

Wire

Dollars

ACH

Dollars

EXHIBIT E

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Encumbrances Processed During

Document FY 2011

Purchase Requests 5,856

Field Purchase Orders 82,277

Travel Authorities 31,395

FY 2011 FY 2010Month Current YTD Prior YTDJuly 525 922

August 484 673

September 692 697

October 540 780

November 464 491

December 483 559

January 335 572

February 451 553

March 568 543

April 222 765

May 612 753

June 512 739

Totals 5,888 8,047

For the Year Ended June 30, 2011

Accounts Payable DepartmentSummary of Encumbrance Documents

For the Year Ended June 30, 2011

Accounts Payable DepartmentSummary of Paper Check Requests Processed

EXHIBIT F

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EXHIBIT G
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FY 2011 FY 2011 FY 2010 FY 2010 Inc/Dec Inc/Dec

Month Documents Expended Documents Expended Documents Expended

July 2639 882,726 3027 955,930$ (388) (73,204)$

August 2731 945,758 2698 950,307$ 33 (4,549)$

September 3378 960,499 2421 640,169$ 957 320,330$

October 2991 876,702 3364 970,244$ (373) (93,542)$

November 3033 970,886 2699 773,881$ 334 197,005$

December 3309 987,473 3256 923,047$ 53 64,426$

January 2027 638,953 2262 661,034$ (235) (22,081)$

February 2926 852,846 2837 798,540$ 89 54,306$

March 4188 1,235,281 2955 843,692$ 1,233 391,589$

April 3608 1,206,759 3886 1,154,100$ (278) 52,659$

May 3952 1,320,154 3756 1,162,766$ 196 157,388$

June 5792 2,496,200 4858 2,009,464$ 934 486,736$

Totals 40,574 13,374,237 38,019 $11,843,174 2,555 1,531,063$

Accounts Payable DepartmentSummary of Travel ExpendituresFor the Year Ended June 30, 2011

EXHIBIT H

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Associate ControllerRobert McGee

PURCHASING, PAYABLES AND DISBURSEMENTS DIVISIONACCOUNTS PAYABLE DEPARTMENT

ORGANIZATION CHART

Senior Accounting Technician

William Gibson

Senior Accounting Technician

Kathleen Green

Senior Accounting Technician

Allison Heninger

Senior Accounting TechnicianCarol Kainz

Associate AccountantSarah Garner

Senior Accounting Technician

Joy Carrell-Miller

Senior Accounting Technician

Jameelah Jones

Senior Accounting Technician

Alicia Castleberry

Senior Accounting Technician

Karen Grubbs

Senior Accounting Technician(Vacant)

Senior Accounting Technician

Westley Bargo

Administrative Assistant II

Melissa Klein

Associate AccountantLeslie Caldwell

Associate AccountantElena Williams

AccountantSarah Bell

Senior Accounting Technician

Teresa Martinez

Accounting Technician(Vacant)

Purchase Order SupervisorDavid Manley

Check Request SupervisorPatricia Sims

Assistant Manager Jennifer Collins

Administrative Associate IIKim Collins

AccountantJessica Taylor

Senior AccountantAndre Simmons

Manager(Vacant)

Administrative Assistant II

Megan Blackmon

Senior Accounting Technician

Marilyn Smith

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