BOCES Fiscal Responsibilities Overview and Tools

Staff Staff Fiscal Responsibilities Fiscal Responsibilities August 31, 2020 Vision Statement: A BOCES providing world-class opportunities for the districts we represent. 1

Fiscal Responsibilities 2 What does Fiscal mean? Definition per Merriam-Webster Dictionary 1) of or relating to taxation, public revenues, public debt 2) of or relating to financial affairs Synonyms: dollar-and-cents, financial, monetary Responsibilities = our roles Program Leader, Staff, Business Office

Fiscal Responsibilities Overview 3 WinCap vs. MyWinCap Budget & Revenue Purchasing Receiving Inventory P-Cards Reimbursements Conference Requests Electronic Timesheets Cash Receipts Extra Class Accounts

WinCap vs. MyWinCap 4 WinCap is the financial system ONC BOCES uses No other option for BOCES due to the aid calculations WinCap (desktop version) - can access all of the options MyWinCap or WinCapWeb is web based and offers only a few options (requisitions, professional development and timesheets)

Budget & Revenue 5 Each ONC BOCES Program is responsible for their budget(s) and revenue Starting 2020-21, there are currently 90 budgets Budget and revenue change according to district participation Program Leader Staff Business Office Monitor program budget(s) Budget Transfers Ensure revenue is correct Do not overspend budget appropriation Billing (District & Other) Follow up on past due balances Balance budget and revenue Approves budget transfers

Purchasing 6 ONC BOCES Program has a decentralized electronic purchasing process Each program is responsible for their own purchasing A purchase order requires the Purchasing Agent approval (PND is NOT a purchase order) Program Leader Staff Business Office Follow ONC BOCES Purchasing Policy Follow ONC BOCES Purchasing Policy Assist with compliance to ONC BOCES Purchasing Policy Decide on requisitioner role assignment Enter requisitions if assigned to do so Purchasing Agent assigns requisitioner rights Approve requisitions Follow requisition format (unit cost, PO description line, etc.) Ensure requisitions are formatted correctly Schedule purchasing training for staff Understand who to reach out to for assistance Provide assistance with purchasing Cathy Jacob, Purchasing Assistant

Is item or service less than $20,000? Where do I start? Purchasing Process Not required to buy from bid, but should always look to get best price or value! Is item or service LIKE other items or services purchased by other ONC Programs? Is item or service $20,000 or more? Follow quote guidelines: Cost $2,501 to $5,000 Cost Cost less than $500 Cost $500 to $2,500 $5,001 to $19,999 Must be purchased on a bid Does the BOCES purchase $20,000 or more of these like items or services? No 2 verbal quotes (one using plus another) additional quote needed 2 written quotes 3 formal quotes Bids: If Professional Services (architect, accountant, attorney) need to do RFP DCMO bids, NYS contract, ONC BOCES bid, National Purchasing Cooperative bid Examples: office supplies, welding supplies, technology, culinary (food) Quotes on vendor letterhead or internet price sheet with price circled. Quotes on vendor letterhead or internet price sheet with price circled. Need vendor name, person who gave quote, date and price 7

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Receiving 9 Receiving is how a program tells the Business Office that the items or services have been received and they are satisfied with their purchase. Receiving automatically processes payment to the vendor. Program Leader Staff Business Office Assign the receiving responsibility to a staff member (items are received in one location) The person doing the receiving verifies receipt of goods or services and does receiving in WinCap; notifies requisitioners of receipt of order Enters invoices and when item(s) or service are received, payment is automatically released and sent to the Claims Auditor for approval Person with receiving responsibilities can revise POs via WinCap only Only Purchasing Agent approves revised POs Training for person doing the receiving Notify Business Office of any issues with an order Works with Program staff to resolve any invoice issues

Inventory 10 Equipment purchases costing $1,000 or more must be tagged and added to our Fixed Asset Listing via an Inventory Change Form. Program Leader Staff Business Office Assign the inventory responsibility to a staff member who is responsible for completing Inventory Change Form Equipment purchases are coded to the 200 budget line or 299 for technology equipment The completed inventory form is required from the Program in order to pay vendor; copy sent to Deputy Superintendent Approve disposal of any inventory; assist with surplus sales Must have Board approval to dispose of inventory Submit verification of annual inventory report to Deputy Superintendent Verify assets on annual inventory report for a specific area Training for inventory change form

P-Cards 11 For those who are responsible for purchasing or going to conferences, the P-Card Program is available (not required) The P-Card Program is another way to make a payment to a vendor by using a credit card. The P-Card Program does not circumvent the BOCES Purchasing Policy; prior authorization to purchase still required (PO). Program Leader Staff Business Office Contact Purchasing Agent if there is a reason any staff should not have a p-card Contact Cathy Jacob to order a p- card Reconcile transactions on weekly basis; contact cardholders about any missing receipts P-Card holders must follow the guidelines and are responsible for charges not compliant with the BOCES Purchasing policy Processes p-card statements for payment Track and submit itemized receipts on a timely basis The Director of Management Services has right to revoke a p- card for misuse

Reimbursements 12 When conducting BOCES business, staff may be reimbursed for such expenses as mileage, travel costs when attending conferences and cell phone expense as per Board policy. Program Leader Staff Business Office Approves all reimbursement requests Submit reimbursement requests on correct form with necessary back up documentation Review submissions; process reimbursements for payment. Most reimbursements are paid electronically via ACH.

Conference Requests 13 Per Board policy, staff must have prior approval by the District Superintendent or Deputy Superintendent to attend a conference or workshop. Electronic approval process through WinCapWeb. System tracks professional development hours. Program Leader Staff Business Office Approves all conference requests before the District Superintendent or Deputy Superintendent Enter request in WinCapWeb under Professional Development; make sure request is approved before conference date Monitors electronic conference request approval process; establish rights for approvers Responsible to enter all related purchase orders registration, hotel, meals, mileage, etc. Approved conference request information is added to requisitions by the Purchasing Assistant

Timesheets & Electronic Timesheets 14 For certain time worked above and beyond the normal work day is submitted to the Program Leader for approval for payment via paper timesheet or electronic timesheet. The Business Office is only responsible for processing complete, approved timesheets. Program Leader Staff Business Office Have conversation with staff who need to work extra time; determines if staff is to use a paper timesheet or electronic timesheet for submission; works with Payroll Benefits Specialist to set up electronic timesheets Completes timesheet or enters electronic timesheet Adds Additional Pay Items (Per Diem Days, Curr Days, etc.)to WinCap when Board approved *Casual employees are not automatically added Approves all timesheets by reviewing the additional pay item, hours worked and budget code. Contact Payroll Benefits Specialist if there are any problems Monitors electronic timesheet approvals; pulls into WinCap to be included in payroll

Cash Receipts 15 Do not hold onto any money give to the following people and request a receipt: NCOC Ellen Kennedy (Business Office), OAOC Abagale Fischer (Account Clerk Front Office) If a Program outside of OAOC or NCOC plans to accept payments, the cash receipt process must be approved by the Director of Management Services before doing so. Monies received must be deposited within 5 business days per Board policy. All monies should be stored in a safe until it is deposited. Program Leader Staff Business Office Establish who is responsible for receiving checks and cash. Work with Director of Management Services to establish process. Any monies received should be immediately turned in to the person responsible for cash receipts; request a receipt. Provide training if needed. Review and approve bank deposit (all receipts are accounted for) Person responsible for cash receipt process will issue a triplicate receipt, code the receipt, make the bank deposit and send supporting documentation to the Business Office. Reconciles all bank deposits during bank reconciliation process. Request training if needed.

Extra Class Accounts 16 Pertains to fundraising by approved CTE and Special Ed class accounts. Specific process must be followed according to NYSED guidelines. Program Leader Staff Business Office Approve Central Treasurer and Advisors annually Understand the NYSED guidelines; assist student account with compliance to guidelines Reconcile bank accounts on monthly basis; send report to Board for approval. Approve fundraisers and payment orders Perform two reviews of Extra Class accounts per year. Monitor Extra Class accounts Provide training if needed Request training as needed

Conclusion 17 Understand the different roles This is just an overview next step is to learn your role Training Website

Questions for Business Office 18 Lynn Chase, Director of Management Services lchase@oncboces.org (607) 588-6291 ext. 2172 Patricia Powell-Wagner, Treasurer pwagner@oncboces.org (607) 588-6291 ext. 2176 Samantha DeFreese, Payroll Benefits Specialist Ellen Kennedy, Accounts Payable mkiel@oncboces.org (607) 599-6291 ext. 2144 Cathy Jacob, Purchasing Assistant cjacob@oncboces.org (607) 588-6291 ext. 2126 ekennedy@oncboces.org (607) 588-6291 ext. 2174