OATdb Archive

2009 - 2010

Controller's Office

Goal
Increase Recognition In State And National Levels For Divisional Accomplishments
The Controller's Office as a whole will increase recognition in both state and national levels for divisional accomplishments.  Controller's Office will maintain strong relationships with various state and federal agencies.

Objective
Govenment Compliance/Reporting Excellence For Payroll
Comply with all payroll reporting deadline as provided by federal and state entitites.  Achieve a high rating in HRIS reporting.


Indicator
State Reporting Penalties
Payroll will produce all required documents/reports in an accurate manner and submit said documents as prescribed by state authorities.  Failure to provide accurate data in a timely manner produces possible penalties and public notification of failure to comply.  Any penalties or notification will be recorded. 

Criterion
Zero Penalties - State
Zero penalties will be assessed.


Finding
Zero State Penalties Assessed
As of June 2010, zero penalties assessed for FY 2010. 

Indicator
Federal Reporting Penalties
Payroll will produce all required documents/reports in an accurate manner and submit said documents as prescribed by federal authorities.  Failure to provide accurate data in a timely manner will produce penalties with interest charges.  Any penalties or interest charges will be recorded.


Criterion
Zero Penalties- Federal
Zero penalties will be assessed.


Finding
Zero Federal Penalties Assessed
As of June 2010, zero penalties have been assessed for FY 2010. 

Indicator
State Of Texas Comptroller's Office - Human Resource Information Systems (HRIS) Reporting Ranking
The Payroll Office will monitor the rankings provided by HRIS for reporting compliance.

Criterion
High Ranking
The Payroll Office will maintain a ranking of 92% or higher in reporting to HRIS.


Finding
High Ranking Achieved
As of June 2010, the Payroll Office has achieved a combined ranking of 98.45% for personnel and payment transactions as reported by HRIS.


Action
Constituent Relationships
Payroll will maintain strong relationships with the Texas Workforce Commission, Texas Attorney General Office, Texas Human Resources Information System and the Texas Comptroller's Office, providing accurate information in a timely manner.

Objective
Compliance With Financial Reporting Deadlines And Requirements
Financial Accounting and Reporting will be in compliance with all reporting deadlines and requirements.


Indicator
Deadlines Met
Financial Accounting and Reporting will monitor report deadlines and record whether or not they were met.

Criterion
100% Of Reports Completed On Time
100% of reports will be completed on or before the deadlines.

Finding
Completed Reports
As of June 22, 2010, 100% of reports assigned to the Controller's Office Financial Accounting and Reporting have been completed by stated deadlines.

Action
System Office And Constituent Relationships
The Controller's Office will maintain strong relationships with not only our System Office, but with other Texas State University System members.  These relationships will strengthen our ability to understand and complete reports accurately and timely. 

Goal
Continually Improve The Support Services To Internal Constituents
Continually improve the support services to internal customers by providing leadership to ERP implementation including ongoning improvement of precesses, decreasing paperwork, and increasing use of automation.

Objective
Utilize Technology To Improve Support Services To University Employees.
The Payroll Office will draw upon existing and emerging technologies to provide improvements in support of university employees.


Indicator
Software Conversion To Banner 8.2
The Payroll Office will meet timeline benchmarks as established by SungardHe and SHSU BannerPM leadership by providing timely responses to requests for documentation and participation in regard to Banner implementation activities.  These actions will be tracked and recorded.


Criterion
Timely Participation
Payroll Office will meet 100% of the scheduled benchmarks present on the attached Banner guideline. 


Finding
100% Of Benchmarks Met
As of July 9, 2010 Payroll has met 100% of the benchmarks set forth by SungardHe and SHSU BannerPM leadership. 

 


Indicator
Discontinue Pre-printed Leave Reports
Transition exempt staff and salaried graduate student employees to a data-enterable online version of leave report.  Document is to be completed only when leave has been utilized by the employee.  The number of printed documents will be reduced and the time needed to process leave reports each pay period will be reduced as well.  The number of printed documents and the time reductions will be tracked and recorded.


Criterion
Reduce Leave Report Printing And Process Time
It is predicted that there will be a greater than 50% reduction in the number of printed documents and that the time needed to process will be reduced by 4 hours.


Finding
Reductions Realized
As of June 2010, the number of pre-printed leave reports issued by the Payroll Office has been reduced by 100%.  The number of leave reports being prepared and presented by departments to the Payroll Office reflects a reduction in documents processed of 80%.  The reduced number of documents has further reduced the time needed each pay period for processing leave reports by two Accounting Clerks at four hours each.


Action
Banner Training Plans
The Payroll Office will continue working to meet each benchmark set forth by the SungardHe and SHSU BannerPM leadership.  In addition, the Payroll Office is working with SungardHe personnel to develop training plans.  These training plans will be used to train key employees across campus on the use of Banner. 

Objective
Closing The Month Deadlines Met To Improve Support Services
General Accounting will close the month meeting the requirements listed in month close procedures so that reconciling and reporting across the University community may occur in a timely manner.


Indicator
Time To Close
General Accounting will complete the check list for closing of the month in timely manner in order to meet the deadline established by the controller's office.  This information will be tracked and recorded.


Criterion
Each Month Is Closed Within 10 Days Of Month End
The month will be closed by General Accounting by 10 days after the month end.


Finding
Dates Of Closing
As of June 2010, there were 2 months that were not closed within 10 days.  During September and October, computer anomolies, upper management changes, and relocation of accounting office caused these months not to close in a timely manner. 

Action
Movement To Banner
As training continues for the move into Banner, it appears that in the future closings will be a much more aligned process.  Some of the computer anomolies and limitations will no longer exist.  The potential for more efficient closing processes will be welcomed.  In the meantime, the General Accounting Team will continue to cross-train to ensure that in the absence of key employees, closing procedures can be carried out in a timely manner.


Objective
Timely Travel Reimbursements Occur To Improve Support Services
Travel Office will complete travel reimbursements so that employees across the University Community will receive their reimbursements as quickly as possible.

Indicator
Measure Of Time Involved In Processing
Travel Office will complete travel reimbursements in a timely manner in order to meet the deadline established by the controller's office.  This information will be tracked and recorded.

Criterion
Paid Or Returned To Originating Department
Travel Office will pay or return to originating department (with instructions) within 21 days of receipt of travel package.


Finding
Audit Of Travel Vouchers
In an audit of 20 randomly selected travel vouchers, 3 vouchers were not completed or returned within 21 days.  These voucher were not listed on the travel log as having been returned; however, there were original amounts which had to be corrected noted on the travel voucher. 

Action
Travel Voucher Log
The Travel Office implemented a travel log during the Spring semester.  This log allows the identification of the status of travel applications and reimbursements.  A Banner backfill employee was also assigned to travel and has been assisting this area.  There may always be exceptions to having 100% of travel packets completed within 21 days, but the Travel Office will continue to strive toward meeting this objective.

Objective
Local And State Reconciliation Deadlines Met
Financial Accounting and Reporting reconciliation of local and state reconciliations will be completed by deadlines.

Indicator
Time To Reconcile
Financial Accounting and Reporting will track and record the time to complete reconciliations and will utilize this information to verify whether deadlines were met.


Criterion
100% Reconciliations Complete
100% of reconciliations are complete within 30 days of month closing and reconciling items cleared within 90 days of month closing.


Finding
Reconciliations Completed
In an audit of 25 reconciliations, 7 were not completed by 30 days following the end of the previous month.  Each of these 7 occured during the Fall semester months of September thru November.  During this time, the reconciling staff is preparing the Annual Financial Report which becomes top priority.  Also during this time the closing of the month of September was delayed so reports used to reconcile September did not become available until September 19.  This is 2 weeks later than normally received.

Action
Improvements To Reconciling Process
The implementation of Banner in January of 2011 for Finance should allow the fiscal year 2011 AFR to be produced more quickly thus freeing up time of reconciling accountants. Quarterly reconciling meetings will occur to facilitate the reasearch and corrections of items that are 30, 60, and 90 days old.  These reconciling meetings will include various employees with the constants being the reconciling accountants, the FAR manager, and the Associate Controller.  The Controller and VP for Finance and Operations will be included as needed.


Objective
Timely Processing Of Vouchers
Accounts Payable will process vouchers in a timely manner.


Indicator
Time Involved In Processing Vouchers
A sample will be taken of vouchers processed thru accounts payable and the number of days from receipt of invoice to processing of payment will be tallied.

Criterion
Percent Processed Within 20 Days
75% of vouchers processed within 20 days of receipt of invoice.

 


Finding
Vouchers Processed Timely
Ten local vouchers and 10 state vouchers were audited.  All 10 local vouchers were processed within 20 days.  There was one state voucher that was processed from vouchers that were received 2/2/10; however, the state voucher in front of the 2/2/10 vouchers was processed 5/3/10.  There is no notation of when the state voucher was received.  All other state vouchers pulled were processed within 20 days.   Thus, the percentage of vouchers processed within 20 days is 95%.


Action
Banner And Accounts Payable
As Sam Houston State University moves toward a unified digital campus (Banner), the Accounts Payable process will become much less manual.  This on-line processing of voucher payments from purchase orders will add more efficiency to an already accurate Accounts Payable process.   

Goal
Promote Responsive, Welcoming, And Customer Oriented Service
The Controller's Office as a whole will promote responsive, welcoming, and customer oriented service.


Objective
Promote Positive Student Perception
The Bursar's Office will promote a positive student perception of their office and the University as a whole.


Indicator
Participation In Student Events
The Bursar's Office will participate in a variety of public events and student orientation activities.  In an effort to better inform our students and parents, the Bursar representative will speak regarding payment options and deadlines, outside scholarship information, third party payment options, and other current Bursar related topics.   Bursar participation at these events will be tracked and recorded.

Criterion
Participation In All Four Relavent Event Types
The Bursar's Office will participate in all four relavent event types during this fiscal year.  These event types were chosen because attendee would find the information the Bursar's Office provides the most useful and benificial.  The event types are Parent/Family Open House, Univeristy Center Registration, Veteran Orientation, and Freshman/ Transfer Orientation.

Finding
Bursar's Participation At Events
The Bursar's office successfully participated in each relavent event type during FY10.  As of June 30, the Bursar's Office has participated in 9 events which include the Parent/Family Weekend Open House for Fall 2009, three registrations at the University Center, a Veterans Resource Center Orientation, and four freshmen and transfer orientations.  There will be another transfer orientation, four additional freshmen orientations, and a veteran's orientation in August all of which will include a talk by a member of the Bursar's Office.  The Bursar's Office also stayed open until 6:30 (extended hours) for freshman orientation. 

Indicator
Responsiveness To Students/Customers
In order to sample the quality of our customer service, the Bursar's Office will record the time taken to respond to phone calls from its customers during a week in the month of July.  These calls will be tracked and recorded.  Answering and returning calls in a timely manner will provide customers the much needed information to make their payments accurately while promoting a positive student perception.

Criterion
Rate Of Responsiveness
The Bursar's Office will respond to phone calls within 24 hours 90 percent of the time and within 48 hours the remaining 10 percent.

Finding
Calls Received And Returned In July
The Bursar's Office answered 614 calls during the week of July 5 - 9.  100% of the 614 calls were answered or returned within 24 hours.


Action
Continued Promotion Of Responsiveness In Bursar's Office
The Bursar's Office will continue to strive to meet their customer's needs by attending all freshman and transfer orientation in the coming fiscal year.  In addition, they will strive to return all phone calls in a timely manner.  By speaking to Freshmen and Transfer student and parents, the Bursar's Office is able to relay valuable information as well as answer questions from the audience.  By answering and returning calls in a timely manner it further helps to get accurate information to the customers quickly. 

Goal
Develop Strategies To Improve Revenues And Net Revenues For Units With That Functionality
The Controller's Office as a whole will work to improve the revenues and net revenues for departments across campus.

Objective
Maintain Or Decrease Student Accounts Receivable
The Bursar's Office will work to maintain or decrease the level of student accounts receivable.  This reduction of accounts receivable means an increase in revenue for the University.

Indicator
Detailed Reporting By Collection Agency
The University has contracted with a collection agency to facilitate collection of outstanding debt.  Money collected by the collection agency will be recorded and reported to the Univeristy in a detailed report.

Criterion
Amount Collected By Agency
The History Analysis from Williams and Fudge will show a 34% liquidity (collection) rate after 24 months from receipt of files.  
 


Finding
Collection Agency History Analysis
A History Analysis received from Williams and Fudge as of July 13, 2010 is attached.  Debt accounts received by Williams and Fudge in June 2008 (24 months ago) have a 48% liquidity (collection) rate.

Indicator
Student Receivable Balance
The balance of student receivables on books will be tablulated at year end.  This balance will reflect not only those amounts collected by the collection agency, but also the amounts collected here at the university. 

Criterion
Balance In Receivables Maintained Or Reduced
The balance in the accounts receivable accounts will remain stable or be reduced from the fiscal year 2009 total of $5,975,755.

Finding
Fiscal Year End Balance In Student Receivables
The balance on the Accounts Receivable Aging report for FY 2010 is $6,974,219. This is an increase of $998,464 over the FY 2009 balance.


Action
Collection Agency Usage
The use of a collection agency has greatly facilitated collections of student accounts receivable in the past.  In the coming fiscal year SHSU will look at the value of contracting with a second agency for collections.  Different agencies use varying methods to collect which often compliment one another.   Using a second collection agency should enable SHSU to maintain or decrease the balance on the Accouns Receivable Aging Report.

Goal
Enhance Staff Development And University Community Through Training
The Controller's Office will enhance staff development and university community through training.  The Bursar's Office will offer training to departments making deposits.

Objective
Improved Department Deposit Adherence And Accuracy
The Bursar's Office will work with departments across the University to improve those departments' adherences to University Policies and Procedures involving cash control. 

Indicator
Number Of Newly Enabled Sam Mall Users
The Bursar's Office will keep records of the number of departments that they enable (through training/ coaching) to use Sam Mall. Sam Mall is an online web application which allows departments to sell items/services and payment it received by credit card thru a secure Payment Card Industry (PCI) compliant means.  The use of Sam Mall is the ideal method for departments to accept funds and follow guidelines as set forth in the attached SHSU Cash Deposits and Receipts Policy. 

Criterion
Enablement Of Minimum Five (5) New Sam Mall Users
Bursar's Office will facilitate an increased usage of Sam Mall.  The number of newly enabled users will represent those who have benifited from the training and coaching done by the Bursar's Office.  A minimum of 5 newly enabled user will be added in FY10. 

Finding
13 Newly Enables Sam Mall Users In FY10
13 newly enabled Sam Mall users were added in FY10.  The addition of these users brings the total number of enabled users to 51 as of July 3, 2010.   

Action
Continued Promotion Of Sam Mall
The Bursar's and Controller's Office will continue to promote the use of the Sam Mall as a method of payment for departments across campus.  This method of payment is PCI compliant and affords a most positive method of adhering to the University's Policies and Procedures involving cash control.  In March 2011, the Bursar's Office will be moving to the Touchnet cashiering system.  This system will encourage additional departments to utilize the Sam Mall or its equivalent in Touchnet.


Update to previous cycle's plan for continuous improvement

Plan for continuous improvement The University is going thru a conversion to a unified digital campus contracting with SungardHe and their Banner software.  This conversion is currently in the implementation stage and will dramatically impact all Controller’s Office areas (Payroll, Bursar’s, Accounts Payable, Travel, Financial Accounting & Reporting, and General Accounting) and the University as a whole. Looking ahead to the January 2011 “go live” date of Finance and Human Resource (Payroll) modules, the Controller’s Office is focusing on goals which will lead us into more efficient methods of business practices.

Benchmarks have been set by SungardHe in conjunction with SHSU’s Banner Project Management.  The Payroll Office has met all scheduled benchmarks and will continue to strive to meet each and every benchmark in an effort to utilize this new technology.  A remarkable accomplishment to improve services to University employees was the discontinuation of pre-printed leave reports for exempt employees.  This frees up valuable time of Payroll employees so that they may assist University employees and have more training time for Banner.  In addition, Payroll is working towards completing training manuals so that key individuals across campus will have knowledge needed to use Banner. The Payroll Office is working to maintain strong relationships with the Texas Workforce Commission, Texas Attorney General Office, Texas Human Resources Information System and the Texas Comptroller’s Office.  By maintaining these strong relationships, Payroll Office has been able to receive guidance necessary to produce documents and reports in an accurate, timely manner.  No federal or state penalties for late or inaccurate reporting have been assessed. 

The General Accounting Office is also working to improve support services by closing each month accurately and timely.  This fiscal year has brought challenges in meeting this goal.  With the current legacy accounting system, there are multiple manual entries and steps required which can result in corrections needed and slowing the closing process.  In addition, computer anomalies, changes in personnel, and combining two offices (admin accounting and business) brought further opportunities to the closing process.  As training continues for the move into Banner, it appears that in the future closing will be a much more aligned process.  The General Accounting Office will continue to cross-train to ensure that in the absence of key employees, closing procedures can be carried out in a timely manner. 

The Travel Office has implemented a travel log during the spring semester in an effort to improve support services to university faculty and staff.  This log allows the identification of the status of travel applications and reimbursements which is necessary to meet the 21 day goal of paying or returning with instructions each travel package.  The Travel Office has only two employees so during Banner training, the office is down to one or no employees.  A Banner backfill employee was assigned to travel on May 1 and has been assisting this area.  There may always be exceptions to having 100% of travel packets completed within 21 days, but the Travel Office will continue to work toward meeting this objective.

Financial Accounting and Reporting are responsible for reconciling the local and state bank accounts.  Reconciling timely and accurately affects departments across campus as well as other Controller’s Office areas.  During the fall semester, this process become more challenging as the same team is responsible for completing the Annual Financial Report (AFR).  The implementation of the finance module of Banner in January 2011 should allow the fiscal year 2011 AFR to be produced more quickly thus freeing up time of the accountants to reconcile.  Quarterly reconciling meetings will also occur and reconciling items will be discussed to facilitate and assign corrections as needed.  To maintain its 100% completion of meeting reporting deadlines (including the AFR), the FAR Office maintains strong relationships with not only our System Office, but with other Texas State University System members.  

The Accounts Payable Office is currently using manual processes to produce vendor payment vouchers.  Even though the process is manual, this group is exceptionally accurate.  As SHSU moves into Banner, this office will move to on-line processing of voucher payments from purchase orders.  Two employees from this office currently attend related Banner training and have produced a training manual for use within their office.  Banner will turn an already accurate accounts payable process into a more efficient one.

The Bursar area is the part of Controller’s Office that has constant student exposure.  This office works to promote a positive student perception of their office and the University as a whole. To achieve this objective, a representative of the Bursar’s Office attends all the Freshmen, Transfer, and Veterans Resource Orientations as well as registrations at the University Center.  The representative speaks regarding payment options and deadlines, outside scholarship information, third party payment options, and other current Bursar related topics.  In addition, all phone calls received were answered or returned within 24 hours.  By speaking to Freshmen and Transfer students and parents, and by promptly answering phone calls, the Bursar’s Office shows a desire and willingness to promote  responsive, welcoming, and customer oriented service. The Bursar’s Office also works to maintain or decrease the level of student accounts receivable.  A reduction in accounts receivable means an increase in net revenues for the university.  A collection agency is utilized for hard to collect balances and in the coming fiscal year, SHSU will look at the value of contracting with a second agency for collections in the hope of increasing collections even further.  An important aspect of the Bursar’s Office is to ensure that monies collected are appropriately receipted and deposited in a timely and accurate manner.  The use of Sam Mall (an online web application) by departments to receive payments for goods or services is the ideal method to accept funds and follow guidelines as set forth in the SHSU Cash Deposits and Receipts Policy.  Touchnet cashiering system will go live in March 2011 and this system will provide additional methods of complying with University policies and procedures relating to cash. 

The Payroll, General Accounting, Travel, Financial Accounting & Reporting, Accounts Payable, and Bursar’s Offices work together as the Controller’s Office.  It is the goal of the Controller’s Office to meet the financial and accounting needs of a diverse and dynamic campus community with quality performance and in a professional, courteous and service-oriented manner.  Meeting benchmarks, accurately closing the books, completing reports and paying vendors timely, and protecting our university assets by following applicable policies and procedures are all integral and necessary parts of a university community.  The Controller’s Office will continue to search ways in which to improve our impact on this university community.