D E P A R T M E N T O F F I N A N C E & M A N A G E M E N T

Transcription

1 D E P A R T M E N T O F F I N A N C E & M A N A G E M E N T Agency of Administration Jeb Spaulding, Secretary James Reardon CPA, Commissioner Sarah Clark, Deputy Commisioner Fiscal Year 015 Request

2 Department of Finance & Management Fiscal Year 015 Request James Reardon CPA, Commissioner Sarah Clark, Deputy Commissioner Development Paul Rousseau CPA AoA Chief Financial Officer Jason Pinard Financial Director II Joe Harris Financial Director II

3 Department of Finance & Management FY 015 Request Table of Contents Page Executive Summary.. 4 Section 1: FY 014 to FY 015 Crosswalk Section : Program Profiles Questionnaire. 10 Section 3: Program Performance (3 VSA 307(c)) Section 4: Rollup Reports.... Section 5: Detail Reports.. 7 Section 6: Personnel Summary Reports Section 7: Organizational Charts.. 48 Section 8: Federal Funds/Interdepartmental/Grants. 50 Section 9: Carry Forward Report

4 Agency of Administration Department of Finance and Management Executive Summary Philosophy: The primary purpose of the Department of Finance & Management is to oversee efficient and effective operations related to the State of Vermont's finances. We serve our stakeholders in many ways including developing the budget recommendations, delivering reliable financial information, advocating for responsible use of taxpayer dollars, and developing, maintaining and supporting the State's primary financial systems and statewide users. The Department is composed of the Commissioner s Office and three operational divisions: and Management, Customer Support Services, and Financial Operations[Statewide Reporting, Statewide Accounting, Payroll and Internal Controls]. The Department of Finance & Management, together with Agencies and Departments across state government, as well as the Offices of the State Auditor and State Treasurer, worked together over many years to successfully implement the statewide financial policies and procedures that are geared toward the timely, accurate and complete reporting of financial information. The efforts of this group have resulted in the Department of Finance & Management receiving, for the fifth consecutive year, the Certification of Achievement for Excellence in Financial Reporting the highest recognition in the area of government accounting and financial reporting from the Government Finance Officers Association (GFOA) of the United States and Canada, for Vermont s Comprehensive Annual Financial Report. The strong fiscal policies of the State of Vermont and its adherence to sustainable budgets, a consensus revenue process and debt affordability standard have resulted in Vermont receiving the highest overall bond rating in New England. Finance & Management s work provides core operational services and support to departments that provide direct services to citizens, businesses and other organizations, allowing these more visible departments the ability to focus on their services, policy and programmatic work. Finance & Management is a strong and knowledgeable team providing statewide fiscal oversight, support and direction. The entire department, from the Commissioner, and Deputy Commissioner, to the Division Directors and the entire staff, take great personal pride in the efforts and achievements of our department to date; we pledge to continue to serve the State of Vermont to the best of our abilities. Commissioner s Office 4

5 Jim Reardon, Commissioner Sarah Clark, Deputy Commissioner and Management Division Matt Riven Director of and Management Developing the Governor s recommended budget. Explaining, monitoring and defending the Governor s budget through the legislative process. Managing the adopted budget throughout the fiscal year. Maintaining the State s new Vantage statewide budget development system. Maintaining the State's sound fiscal condition and maintains a liaison relationship with all departments in state government to assure proper application of spending and compliance with the various appropriations bills and other key statutes. Responsible for oversight of revenue projecting and reporting. Limiting spending growth to sustainable levels and to maintain budget stabilization reserves of the statutory levels in the General Fund, Transportation Fund, and EducationFund. Limiting reliance on supplemental appropriations through the Adjustment Act. Assuring compliance with Administration Bulletin 3.5, the contracting review and approval process. Maintain and operate the State s centralized accounting system, VISION. Oversight and management of the State employee payroll and payroll taxes. Provide accounting controls and services for managers and state employees to generate reliable financial information that ultimately culminates into the State s Comprehensive Annual Financial Reportthat is presented in accordance with Generally Accepted Accounting Principles (GAAP). Responsible for the processing and monitoring of all warrants required by statute for disbursements from the state treasury Responsible for Internal Controls function, issuance of internal control Best Practices statements, quarterly internal control newsletter and annualinternal control selfassessment survey. Victoria (Tori) Pesek Director of Customer Support Manage statewide VISION customer support service and training programs. Coordinates VISION configuration change requests, and system maintenance with Financial Operations, DII and Human Resources as necessary. Responsible for VISION user training materials and classes and maintaining updated VISION User Manuals. Highlights for FY 015: Financial Operations Division Brad Ferland Director of Financial Operations Economic Challenges 5

6 The economy continues to recover at a slow pace. Expenditure demands continue to rise, while revenue growth is not keeping pace.the economic situationcontinues to strain resources needed to provide essential services to those most in need. Issues that will keep us ever vigilant in this regard include: The current situation and uncertainty present in Washington D.C., remains a challenge. As the federal government struggles with its own budget issues, faces the continued threat of shutdown and national debt, states are likely to absorb a portion of that pain. Potential large reductions in federal funding, in addition to the sequestration reductions already in place, could easily cause a negative budget impacton the state. The complicated planning and construction of a new State Hospital to serve those with the most severe mental health challenges, and the rebuilding and reoccupying the Waterbury State Office Complex (WSOC) places continued strain on both the State s financial and human resources. A successful go-live for the ERP system expansion and the new budget system are critical. This will require the dedication of the project teams and the commitment of agency and executive management to ensuring the necessary resources are available to achieve full pre-go-live user training and on-going post-go-live support. Funding Levels: The FY 015 budget request to the General Assembly, recommended by the Governor, was constructed with an eye to the allocation of available funding to programs and services that most clearly reflect the mission of the departments and support their core values. Summary The Department of Finance and Management is committed to Developing, maintaining, and advocating for fiscally responsible and sustainable budgets and related management recommendations for the Secretary of Administration and the Governor.The departmentis also dedicated to maintaining centralized accounting and budget functions that incorporate appropriate internal controls, generate reliable financial information, provide support to users, is transparent to the public and is in accord with established accounting principles and sustainable budgeting practices. 6

7 FY 014 to FY 015 Request Department of Finance & Management Section 1 FY 015 Submission 7

8 Fiscal Year 015 Development Form - Finance & Management General $$ Transp $$ Special $$ Interdept'l Internal Service $$ Total $$ Transfer $$ FinMan Fund Finance & Management: BudMan FY 014 () 1,099, , ,34,699 Base salary change (46,088) 4,511 (41,577) Base benefit change (3,305) 16,041 (7,64) Position # Principal Assistant 16,990 16,990 Change in Vacancy Savings 59,753 59,753 Change in Temporary Employees (,846) (,846) Change in Rental - Office Equipment (,060) (,060) Change in Fee For Space charge 4,06 4,06 Change in Dues 8,459 8,459 Change in Vision Allocation Fee (10,701) (10,701) Change in IT and Telecom Charges (7,494) (7,494) Change in Instate Conf, Meetings (3,570) (3,570) Change in Travel related expenditures 3,880 1,35 5,3 Change in Hardware - Desktop & Laptop PC's (3,677) (3,677) Change in Furniture & Fixtures (1,775) (1,775) All other adjustments,363,363 Subtotal of increases/decreases (,999) , ,895 FY 015 Governor Recommend 1,076, ,07 0 1,468,594 Finance & Management: FinOps: FY 014 () ,06,468 3,06,468 Base salary change 15,40 15,40 Base benefit change 9,080 9,080 Change in Temporary Employees (9,635) (9,635) Change in Overtime 13,15 13,15 Change in Other Personal Services 19,30 19,30 Change in Fee For Space Charge 3,411 3,411 Change in Licenses expense 6,47 6,47 Change in Vision Allocation Fee (8,11) (8,11) Change in IT and Telecom Charges 900,10 900,10 Change in Printing and Binding (5,174) (5,174) Change in AOA Agency Fee,917,917 Change in Human Resources Services charge 1,987 1,987 Change in Other Purchased Services 34,676 34,676 Change in Single Audit Allocation,181,181 All other adjustments (1,673) (1,673) Subtotal of increases/decreases ,54,088 1,54,088 FY 015 Governor Recommend ,460,556 4,460,556 Finance & Management FY 014 Appropriation 1,099, ,178 3,06,468 4,549,167 TOTAL INCREASES/DECREASES (,999) ,894 1,54,088 1,379,983 Finance & Management FY 015 Governor Recommend 1,076, ,07 4,460,556 5,99,150 8

9 Program Profiles Department of Finance & Management Section FY 015 Submission 9

10 FY15 Appropriations Committee Questionnaire Department of Finance and Management Office of & Management 1. a. What are your programs? and Management s (Budman)primary program is to create the annual state operating budget and to monitor budget-related developments in the current and future fiscal years, and managing the new statewide budget development system known as Vantage. In addition, Budman is the home of the Commissioner s Office. The Commissioner and Deputy Commissioner are responsible for overall department operations (including Financial Operations, statewide accounting, statewide reporting, internal controls and state employee payroll), policies and procedures, and managing SPOTLIGHT, the new fiscal transparency website. Budman also provides support to the Secretary of Administration s Office (SoA) and reviews SoA contracts, and other financial documents but they don t rise to the level of an identifiable program. b. How do these programs meet your core mission? This is our core mission.. a. What does success in each program look like to Vermonters both those served by the program and the general population? Success is measured in the timely annual production of an accurate, clear, and fiscally responsible State operating budget for the upcoming fiscal year that addresses the Governor s fiscal and policy priorities. b. What performance measures are used to determine progress and what baseline data is available (current and proposed budget, # served, etc)? The performance measure is essentially binary we either produce a budget that meets the above standard or we do not and the latter is unacceptable. So in that regard our performance measure is 100%. 10

11 FY15 Appropriations Committee Questionnaire 3. Is there a better way? Budmanrecently implemented a new budget system that allows us to develop more accurate and granular budget data, and presents the data more clearly and effectively. In FY 015, the system will include performance measures and program budgeting on a selected pilot basis. 11

12 FY15 Appropriations Committee Questionnaire Department of Finance Financial Operations Division 1. What key functions are performed by your department? Why? a. Finance & Management has two essential areas of responsibility and oversight: 1) Establishing and maintaining centralized accounting functions that incorporate appropriate internal controls and generate reliable financial information that is in accord with established accounting principles (Financial Operations Division); and ) Developing, maintaining, and advocating for fiscally responsible and sustainable budgets and related management recommendations for the Secretary of Administration and the Governor. ( & Management Division) b. Included in the Financial Operations Division are: i. Statewide transactional accounting; ii. State and Federal Financial reporting, including Comprehensive Annual Financial Report (CAFR) and CAFR audit; iii. Coordinate annual federal single audit (A-133) with KPMG, Auditor of Accounts and agencies and departments; iv. Management of statewide ERP financial system (VISION); v. Provide VISION training and support (Customer Service Desk) to agency/department fiscal staff; vi. Prepare and issue State employees Payroll and related functions; vii. Establish statewide Finance Policies & Procedures, Internal Control Policies and Best Practices; c. Duties of the Commissioner as established in statute in 3 VSA 18 (primarily) and many others.. What are the programs your department administers? Include baseline information about numbers served, current budget and funding mix etc. a. Financial Operations function, including payroll: $.8 (100%) internal service fund billed to statewide users. b. See current statistics in #3 below. 3. What are the measures of program outcomes relative to goals? Current Data? a. Financial Operations does not generally provide programs that model other State agencies and departments. Although we do have a few qualitative measures, our functions tend to be task and transaction related which are deadline driven, and for which we do measure statistics: 1

13 FY15 Appropriations Committee Questionnaire i. Comprehensive Annual Financial Report (CAFR): 1. Received and Unqualified Opinion from the State s Independent Auditors for the ninth year in a row;. For the fifth year in a row, received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Associations (GFOA). The GFOA is the professional association of state/provincial and local finance officers in the United States and Canada, and has served the public finance profession since GFOA members are dedicated to the sound management of government financial resources. 3. Vermont is rated Triple A by two of the three rating agencies. ii. Bi-weekly State Employees payroll: 1. 9,00 - employees paid each bi-weekly pay period; travel expense forms processed each week; 3. 10,95 - IRS Form W-s issued within IRS deadline (January 31 st ) for tax year 01; this month we expect to issue 11,000 for tax year 013 by January 31, 014. iii. VISION Statewide financial system transactions during 011: ,14 - vouchers (payments to vendors) processed;. 54,13 - deposits processed; 3. 10,310 - new vendors set-up; 4. 5,350 - IRS Form 1099-MISC to be issued January 014 for tax year 013 by the IRS deadline; 5. Handled 11,930 Customer Service inquiries and problem resolution for VISION users statewide; 6. Provide VISION training to 341 course attendees. 4. Is there anything you would do differently to achieve these goals? a. Ongoing IT Project: i. Execution of next phase to upgrade current version of VISION and migrate V-Trans and VT Department of Labor from their legacy systems to VISION and VTHR ERP systems. 5. Can you allocate funding in your appropriations by program? a. Yes, we do have this capability. Unique codes could be established within the VISION System, allowing us to track expenditures and forecast expenditures for budgetary purposes by program. 13

14 Program Performance* *per 3 VSA 307(c) Department of Finance & Management Section 3 FY 015 Submission 14

15 Mission Statement Department of Finance & Management The Department of Finance and Management is dedicated to the effective and efficient execution of the State s fiscal responsibilities. We are committed to serving Vermont s citizens and our peers by: 1. Establishing and maintaining centralized accounting functions that incorporate appropriate internal controls and generate reliable financial information that is in accord with established accounting principles; and. Developing, maintaining, and advocating for fiscally responsible and sustainable budgets and related management recommendations for the Secretary of Administration and the Governor. Programmatic Mission Statement: & Management Division and Management (BudMan), which includes the Commissioner, Deputy Commissioner and an Administrative Support Coordinator, manages the development of the Governor s recommended budget, monitors and defends the passage of the budget through the legislature, and manages the adopted budget throughout the fiscal year. In addition to managing the department, the Commissioner and Deputy Commissioner have overall statewide responsibility for financial policies and procedures, supporting the Office of the Secretary of Administration in operational areas such as Administrative Bulletins, review of and recommendations to the Secretary for contracts, sole source requests, and fiscal adjustments (e.g. excess receipts, etc.) submitted by departments, and managing the Consensus Revenue reporting and process. Goals (BudMan): 1. To produce informative, easy- to- understand documentation of the Governor s recommended budget;. To implement a state-wide budgeting system that facilitates program-based budgeting and that has the capability to retain performance measures related to those programs. Indicators/Measures: Measure 1: Post annual budget and budget adjustment documentation to a publically accessible website no later than 1 week after a triggering event (Governor s budget address, enactment of bill, etc.); 15

16 Measure A: By 9/15/01, new budget system implemented and open for access to statewide business office users to develop FY 014 budget requests ; Measure B: 100% of departmental basic budget development completed using new budget system; and, Measure c: Performance indicators included for state programs in departmental budget submission in new system. Market: The and Management program serves the entire State, its agencies and departments and the public. Resources: Currently our programmatic resources meet the needs of our program. We do not expect our future needs to overrun our current level of resources. Programmatic Changes: The new Vantage budget system became operational in August 01, and is being used to develop the FY 015 Governor s recommended budget. The FY 015 budget will include a pilot program to report performance indicators for selected appropriations. How we are going to achieve the desired outcomes: 1. Goal 1: The office has developed processes to create better explanatory documents, and has developed the technical expertise to electronically publish these documents in real time.. Goal : The new Vantage system will operate stably in FY 014 and beyond and its functionality will be expanded in future years to incorporate performance measures, and to incorporate program budgeting to the extent technically feasible relative to our accounting system. Measuring Productivity and Efficiency: a. Goal 1: The goal of enhanced communications effectiveness is being met using existing staff and resources; 16

17 b. Goal : The Vantage system was successfully implemented and produced the FY 014 budget. The performance measure pilot initiative is on track for implementation in FY 015. Capital Needs for the Program: and Management has no additional capital needs for FY 015 beyond what is currently appropriated in the capital bill. Programmatic Mission Statement: Financial Operations Financial Operations (FinOps) is composed of two divisions - Operations and Customer Support Services, each headed by a Director. Operations are further segregated into Statewide Accounting, Statewide Reporting, Payroll and Internal Controls. The Commissioner and Deputy Commissioner have overall statewide responsibility for financial policies and procedures, financial statements and maintenance and operation of the VISION statewide financial system. Financial Operations mission is to: provide related controls and services for managers and employees of State government; generate reliable financial information that is in accordance with Generally Accepted Accounting Principles (GAAP) and the statements of the Government Accounting Standards Board (GASB); manage and accurately produce timely employee payroll services including related taxes; provide VISION users with training materials and support services to maximize the accuracy and timely recording of financial transactions; and to produce the Comprehensive Annual Financial Report (CAFR). Goals (FinOps): Goal 3: To produce accurate and informative annual financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and the Government Accounting Standards Board Statements. Goal 4: To provide statewide managers and business staff with a general framework for developing and evaluating their internal controls. Goal 5: To successfully complete the transition of employee travel-related expense reimbursement processing from Paradox to the new PeopleSoft Expense Module; payment of same from Payroll module to Accounts Payable; consolidation of travel-related and non-travel related expense reimbursement in one unified system with improved reporting, processing time; and compliance with State policy and IRS requirements. 17

18 Goal 6: To communicate with and educate financial stakeholders, including users of the State s financial systems (ERP) to ensure business operations and accounting transactions are accurate and in compliance with federal, state and financial requirements. Indicators/Measures: Measure 3A: Maintain Government Finance Officers Association (GFOA) Award of Excellence in Financial Statement Reporting annually; Measure 3B: Resolve 100% of audit findings within 1 months of audit publication. Measure 4A: 100% participation by all State agencies and departments in the Annual Self-Assessment of Internal Controls Survey;. Measure 4B: Percentage of questions answered YES by participants exceeds 90%; Measure 5A: 100% participation by all employees in submission of expense reimbursement claims through the Expense Module; Measure 6A: By January 015, develop Government Accounting 101 training class for business managers, in cooperation with the Summit, for implementation by June 014; Measure 6B: 100% of all existing business managers without accounting degrees attend Government Accounting 101 class by June 016, or within 1 year of hire or promotion into a business manager (or equivalent) position. Measure 6C: 5% of ERP users attend at least 1 VISION training class per year; Market: Financial Operations program serves the entire State, its agencies and departments, business offices, state employees and the public. Resources: Currently our programmatic resources meet the needs of our program. However, with the implementation of the upgraded Oracle/PeopleSoft HCM/Payroll ERP system, and the addition of the Time & Labor module and the new Expense Module we will continue to access our current staffing levels and redistribute resources accordingly. 18

19 Programmatic Changes: We are currently in the process of stabilizing several of our programs as a result of the recent upgrade to our VTHR ERP system. The VTHR ERP upgrade, including the new payroll, time and labor and expense modules was completed in May of 013. Even though the project was very successful, we continue to work through changes to business processes that will allow us to be more efficient in delivering the services we do to the rest of state government. This stabilization period will be followed by an RFP process to upgrade the Oracle/PeopleSoft VISION system to align with the upgraded VTHR version to and allow for the state to migrate V-Trans and VT Department of Labor from their legacy systems to our ERP systems. How we are going to achieve the desired outcomes: The Divisions regularly assess outcomes, documented procedures and policies effectively, employ business process planning and refresh schedules for training materials, course updates and web content management. Measuring Productivity and Efficiency: Measure 3A has been achieved for the fifth year in a row through the exacting standards, professionalism and dedication of the Financial Operations Staff, with support and collaboration with the businessmanagers and staff inthe field; Measure 3B is handled annually as a collaborative effort between the Commissioner of Finance&Management and the State Auditor of Accounts. An annual meeting is held with agency/department leadership and business managers and unresolved issues are documented and follow-up in writing. Measure 4A was achieved for FY 013 with 100% participation by all State agencies and departments in the Annual Self-Assessment of Internal Controls Survey; Measure 4B was achieved:94.8% of questions were answered YES. 46of 55 departments scored 90% YES questions or better. Measure 5A: As a result of the recent implementation of the new Employee Travel and Expense Reimbursement module, this goal has been achieved. Measure 6A: Due to the workload pressures with the role out of the new ERP, this project has been put on hold. Measure 6B: Due to the workload pressures with the role out of the new ERP, this project has been put on hold. 19

20 Measure 6C: Calendar year to date, F&M has trained 309 users. This includes 135 Expense Coordinators pre-go-live of ERP. F&M does not have pre-go-live attendance numbers for Expenses but did host 9 webinars total prior to go live. Capital Needs for the Program: The VISION upgrade project may require additional capital needs for FY 016 beyond what is currently appropriated in the capital bill. RFP and contracting processes will yield a more accurate cost projection. 0

21 Rollup Report Department of Finance & Management Section 4 FY 015 Submission 1

22 State of Vermont Organization: Finance and management - budget and management Object Group: 1. PERSONAL SERVICES Object Rollup Name Original Salaries and Wages 804, , , ,140 10, % Fringe Benefits 85, ,06 319,06 35,099 33, % Contracted and 3rd Party Service 1,733 1,48 1,48 1,408 (0) -1.4% Object Group Total: 1. PERSONAL SERVICES 1,111,391 1,101,66 1,101,66 1,36, ,01 1.3% Object Group:. OPERATING Object Rollup Name Original Equipment 4,7 4,31 4,31,546 (1,775) -41.1% IT/Telecom Services and Equipment 43,481 57,103 57,103 37,794 (19,309) -33.8% Travel 9,677 6,408 6,408 11,640 5,3 81.6% Supplies 6,398 6,787 6,787 5,34 (1,553) -.9% Other Purchased Services 47,590 45,011 45,011 48,96 3, % Other Operating Expenses 1, , % Rental Other 4,34 5,834 5,834 5,35 (509) -8.7% Rental Property 103, , , ,168 4,06 3.5% Object Group Total:. OPERATING 1,108 41,073 41,073 31,947 (9,16) -3.8%

23 State of Vermont Organization: Finance and management - budget and management Object Group: 3. GRANTS Object Rollup Name As Passed Grants Rollup 57, % Object Group Total: 3. GRANTS 57, % Total Expenses 1,389,584 1,34,699 1,34,699 1,468,594 15, % Fund Name Original General Funds 1,146,73 1,099,51 1,099,51 1,076,5 (,999) -.1% IDT Funds 4,85 43,178 43,178 39,07 148, % Funds Total 1,389,584 1,34,699 1,34,699 1,468,594 15, % Position Count 11 FTE Total

24 State of Vermont Organization: Finance and management - financial operations Object Group: 1. PERSONAL SERVICES Object Rollup Name Original Salaries and Wages 1,571,87 1,807,07 1,807,07 1,86,07 19, % Fringe Benefits 659,819 84,84 84,84 834,578 9,736 1.% Contracted and 3rd Party Service 0 3,710 3,710 0 (3,710) % PerDiem and Other Personal Services 4,85 43,178 43,178 6,480 19,30 7.9% Object Group Total: 1. PERSONAL SERVICES,474,498,878,757,878,757,93,085 44,38 1.5% Object Group:. OPERATING Object Rollup Name Original Equipment 1, , % IT/Telecom Services and Equipment 116, , ,991 1,008,73 870, % Travel,80 8,16 8,16 7,60 (596) -7.3% Supplies 10,189 11,007 11,007 10,454 (553) -5.0% Other Purchased Services 78,068 68,875 68,875 40, , % 4

25 State of Vermont Organization: Finance and management - financial operations Other Operating Expenses 3,617 1,190 1,190 3,371, % Rental Other,81 1,138 1,138,834 1, % Rental Property 86,893 96,66 96,66 100,073 3, % Property and Maintenance 1,563 1,867 1,867 1,673 (194) -10.4% Object Group Total:. OPERATING 30,773 37,711 37,711 1,537,471 1,09, % Total Expenses,777,7 3,06,468 3,06,468 4,460,556 1,54, % Fund Name Original ISF Funds,777,7 3,06,468 3,06,468 4,460,556 1,54, % Funds Total,777,7 3,06,468 3,06,468 4,460,556 1,54, % Position Count 9 FTE Total

26 Detail Reports Department of Finance & Management Section 5 FY 015 Submission 6

27 Detail Report Organization: Finance and management - budget and management Object Group: 1. PERSONAL SERVICES Salaries and Wages Description Original Classified Employees , , , ,887 (4,89) -0.8% Exempt ,689 8,136 8,136 77,5 49, % Temporary Employees ,719 47,577 47,577 44,731 (,846) -6.0% Overtime % Vacancy Turnover Savings (59,753) (59,753) 0 59, % Total: Salaries and Wages 804, , , ,140 10, % Fringe Benefits Description Original FICA - Classified Employees ,930 43,36 43,36 4,908 (38) -0.8% FICA - Exempt ,497 17,453 17,453 1,31 3, % FICA - Temporaries , % Health Ins - Classified Empl ,636 91,74 91,74 105,099 13, % Health Ins - Exempt ,83 5,14 5,14 3,967 (1,175) -4.7% Retirement - Classified Empl ,163 96,701 96, ,161 14, % Retirement - Exempt 50010,793 9,919 9,919 3,90, % Dental - Classified Employees ,930 5,01 5,01 6, % Dental - Exempt ,73 1,950 1,950 1,35 (598) -30.7% 7

28 Detail Report Organization: Finance and management - budget and management Life Ins - Classified Empl ,13,430,430, % Life Ins - Exempt (00) -0.4% LTD - Classified Employees ,057 1,311 1,311 1, % LTD - Exempt (70) -13.% EAP - Classified Empl % EAP - Exempt (8) -9.% Employee Tuition Costs % Workers Comp - Ins Premium ,693 1,663 1,663 1, % Unemployment Compensation (300) (100) -5.0% Catamount Health Assessment % Total: Fringe Benefits 85, ,06 319,06 35,099 33, % Contracted and 3rd Party Service Description Original Contr&3Rd Pty-Educ & Training ,733 1,48 1,48 1,408 (0) -1.4% Other Contr and 3Rd Pty Serv , % Total: Contracted and 3rd Party Service 1,733 1,48 1,48 1,408 (0) -1.4% Total: 1. PERSONAL SERVICES 1,111,391 1,101,66 1,101,66 1,36, ,01 1.3% 8

29 Detail Report Organization: Finance and management - budget and management Object Group:. OPERATING Equipment Description Original Furniture & Fixtures ,7 4,31 4,31,546 (1,775) -41.1% Total: Equipment 4,7 4,31 4,31,546 (1,775) -41.1% IT/Telecom Services and Equipment Description Original Internet (106) -6.0% Telecom-Other Telecom Services ,148 4,148 0 (4,148) % Telecom-Data Telecom Services % Telecom-Telephone Services % Telecom-Conf Calling Services (9) -16.4% Telecom-Wireless Phone Service ,754 3,338 3,338,790 (548) -16.4% It Intersvccost- Dii Other (36) % It Intsvccost-Vision/Isdassess ,374 19,551 19,551 8,850 (10,701) -54.7% It Intsvccost- Dii - Telephone ,806 6,739 6,739 7, % It Inter Svc Cost User Support ,661 3,661 0 (3,661) % It Int Svc Dii Allocated Fee ,146 1,611 1,611 1, % Info Tech Purchases-Hardware 510 1,305 1,331 1,331 1,36 (5) -0.4% Hw-Server,Mainfrme,Datastorequ % Hardware - Desktop & Laptop Pc 516 1,677 4,899 4,899 4, (677) -13.8% 9

30 Detail Report Organization: Finance and management - budget and management Software - Office Technology (36) % Sw-Database&Management Sys % Total: IT/Telecom Services and Equipment 43,481 57,103 57,103 37,794 (19,309) -33.8% Other Operating Expenses Description Original Single Audit Allocation , , % Total: Other Operating Expenses 1, , % Other Purchased Services Description Original Insurance Other Than Empl Bene ,343,111,111 1,899 (1) -10.0% Insurance - General Liability ,39 1,390 1,390 1, % Dues ,73 9,353 9,353 17,81 8, % Advertising - Job Vacancies ,040, (1,530) -75.0% Printing and Binding ,437 5,0 5,0 4,590 (61) -11.8% Printing & Binding-Bgs Copy Ct % Photocopying ,07 5,610 5,610 5,143 (467) -8.3% Registration For Meetings&Conf ,61 1,61 1, % Postage % Postage - Bgs Postal Svcs Only % Freight & Express Mail (64) -61.0% Instate Conf, Meetings, Etc ,570 3,570 0 (3,570) % 30

31 Detail Report Organization: Finance and management - budget and management Outside Conf, Meetings, Etc % Other Purchased Services , % Agency Fee ,808 8,077 8,077 9,73 1, % Human Resources Services ,07 4,761 4,761 5, % Administrative Service Charge % Moving State Agencies (547) % Total: Other Purchased Services 47,590 45,011 45,011 48,96 3, % Rental Other Description Original Rental - Auto ,714 1, % Rental - Office Equipment ,540 5,671 5,671 3,611 (,060) -36.3% Rental - Other % Total: Rental Other 4,34 5,834 5,834 5,35 (509) -8.7% Rental Property Description Original Rent Land&Bldgs-Non-Office % Fee-For-Space Charge , , , ,168 4,06 3.5% Total: Rental Property 103, , , ,168 4,06 3.5% 31

32 Detail Report Organization: Finance and management - budget and management Supplies Original Description Office Supplies ,59 4,789 4,789 4,66 (163) -3.4% Food (47) -59.8% Books&Periodicals-Library/Educ % Subscriptions Other Info Serv ,09 1,33 1,33 0 (1,33) % Paper Products % Total: Supplies 6,398 6,787 6,787 5,34 (1,553) -.9% Travel Description Original Travel-Inst-Auto Mileage-Emp ,153 1, (486) -4.% Travel-Inst-Other Transp-Emp ,183 1, % Travel-Inst-Incidentals-Emp % Travel-Outst-Auto Mileage-Emp % Travel-Outst-Other Trans-Emp ,014 1,601 1,601 1,547 (54) -3.4% Travel-Outst-Meals-Emp % Travel-Outst-Lodging-Emp ,419,777,777 6,17 3, % Travel-Outst-Incidentals-Emp % Total: Travel 9,677 6,408 6,408 11,640 5,3 81.6% Total:. OPERATING 1,108 41,073 41,073 31,947 (9,16) -3.8% 3

33 Detail Report Organization: Finance and management - budget and management Object Group: 3. GRANTS Grants Rollup As Passed Description Grants , % Total: Grants Rollup 57, % Total: 3. GRANTS Total Expenses: 57, % 1,389,584 1,34,699 1,34,699 1,468,594 15, % Fund Name Fund Original General Fund ,146,73 1,099,51 1,099,51 1,076,5 (,999) -.1% Inter-Unit Transfers Fund ,85 43,178 43,178 39,07 148, % Funds Total: 1,389,584 1,34,699 1,34,699 1,468,594 15, % Position Count 11 FTE Total

34 Detail Report Organization: Finance and management - financial operations Object Group: 1. PERSONAL SERVICES Salaries and Wages Original Description Classified Employees ,501,750 1,757,474 1,757,474 1,77,894 15,40 0.9% Temporary Employees ,445 36,817 36,817 7,18 (9,635) -6.% Overtime ,63 1,736 1,736 5,951 13, % Total: Salaries and Wages 1,571,87 1,807,07 1,807,07 1,86,07 19, % Fringe Benefits Original Description FICA - Classified Employees , , , ,68 1, % FICA - Temporaries , % Health Ins - Classified Empl ,10 353,64 353,64 358,97 4, % Retirement - Classified Empl ,85 300, , ,341, % Dental - Classified Employees ,480 18,844 18,844 19, % Life Ins - Classified Empl ,45 7,55 7,55 7,338 (14) -.8% LTD - Classified Employees ,46,1,1, % EAP - Classified Empl % Employee Tuition Costs % Workers Comp - Ins Premium ,000 3,968 3,968 4, % Unemployment Compensation ,011,30,30, % Catamount Health Assessment % Total: Fringe Benefits 659,819 84,84 84,84 834,578 9,736 1.% 34

35 Detail Report Organization: Finance and management - financial operations Contracted and 3rd Party Service Original Description Contr & 3Rd Party - Financial ,710 3,710 0 (3,710) % Total: Contracted and 3rd Party Service 0 3,710 3,710 0 (3,710) % PerDiem and Other Personal Services Original Description Other Pers Serv ,85 43,178 43,178 6,480 19,30 7.9% Total: PerDiem and Other Personal Services 4,85 43,178 43,178 6,480 19,30 7.9% Total: 1. PERSONAL SERVICES,474,498,878,757,878,757,93,085 44,38 1.5% Object Group:. OPERATING Equipment Original Description Furniture & Fixtures , , % Total: Equipment 1, , % 35

36 Detail Report Organization: Finance and management - financial operations IT/Telecom Services and Equipment Original Description Internet ,530 1,530 0 (1,530) % It Intersvccost- Dii Other % It Intsvccost-Vision/Isdassess ,393 51,54 51,54 3,331 (8,11) -54.7% It Intsvccost- Dii - Telephone ,544 14,08 14,08 18,88 4, % It Inter Svc Cost User Support ,716 30,716 93,377 89,661,906.% It Int Svc Dii Allocated Fee ,84 30,095 30,095 33,474 3, % Hw - Other Info Tech 500 1,848 1,537 1,537 1, % Hardware - Desktop & Laptop Pc ,765 7,000 7,000 7, % Hw - Printers,Copiers,Scanners % Software - Other 50 6, % Software - Office Technology (357) % Sw-Database&Management Sys 5 9, % Total: IT/Telecom Services and Equipment 116, , ,991 1,008,73 870, % Other Operating Expenses Original Description Single Audit Allocation ,617 1,190 1,190 3,371, % Total: Other Operating Expenses 3,617 1,190 1,190 3,371, % 36

37 Detail Report Organization: Finance and management - financial operations Other Purchased Services Original Description Insurance Other Than Empl Bene ,178 5,036 5,036 5,000 (36) -0.7% Insurance - General Liability ,930 3,318 3,318 3, % Dues ,364 1,608 1,608 1,48 (180) -11.% Licenses , ,47 6,47 0.0% Advertising - Job Vacancies ,836 1,4 00.0% Printing and Binding ,77 10,05 10,05 4,878 (5,174) -51.5% Photocopying , ,85 1,85 0.0% Process&Printg Films,Microfilm % Registration For Meetings&Conf ,550,550 1,530 (1,00) -40.0% Training - Info Tech % Postage ,434,139,139, % Postage - Bgs Postal Svcs Only (04) % Freight & Express Mail ,593 1,167 1,167 1, % Outside Conf, Meetings, Etc % Other Purchased Services ,000 34, ,08.6% Agency Fee ,49 9,485 9,485 3,40, % Human Resources Services ,716 11,360 11,360 13,347 1, % Moving State Agencies ,00 1, (571) -56.0% Total: Other Purchased Services 78,068 68,875 68,875 40, , % Property and Maintenance Original Description 37

38 Detail Report Organization: Finance and management - financial operations Disposal (9) -14.3% Rep&Maint-Info Tech Hardware % Repair & Maint - Office Tech ,035 1,4 1,4 1,1 (10) -8.3% Repair&Maint-Non-Info Tech Equ % Total: Property and Maintenance 1,563 1,867 1,867 1,673 (194) -10.4% Rental Other Original Description Rental - Auto (48) -91.3% Rental - Office Equipment , ,781, % Rental - Other (4) -5.0% Total: Rental Other,81 1,138 1,138,834 1, % Rental Property Original Description Fee-For-Space Charge ,893 96,66 96,66 100,073 3, % Total: Rental Property 86,893 96,66 96,66 100,073 3, % 38

39 Detail Report Organization: Finance and management - financial operations Supplies Original Description Office Supplies ,38 9,743 9,743 9,466 (77) -.8% Other General Supplies , % Food % Books&Periodicals-Library/Educ (306) -37.5% Subscriptions % Total: Supplies 10,189 11,007 11,007 10,454 (553) -5.0% Travel Original Description Travel-Inst-Auto Mileage-Emp (35) % Travel-Inst-Other Transp-Emp % Travel-Inst-Lodging-Emp % Travel-Inst-Incidentals-Nonemp (61) % Travel-Outst-Auto Mileage-Emp (114) -16.9% Travel-Outst-Other Trans-Emp ,000,000, % Travel-Outst-Meals-Emp ,049 1, (143) -13.6% Travel-Outst-Lodging-Emp ,149 4,000 4,000 4, % Travel-Outst-Incidentals-Emp (43) -1.9% Total: Travel,80 8,16 8,16 7,60 (596) -7.3% Total:. OPERATING 30,773 37,711 37,711 1,537,471 1,09, % 39

40 Detail Report Organization: Finance and management - financial operations Total Expenses:,777,7 3,06,468 3,06,468 4,460,556 1,54, % Fund Name Fund Original Financial Management Fund 59300,777,7 3,06,468 3,06,468 4,460,556 1,54, % Funds Total:,777,7 3,06,468 3,06,468 4,460,556 1,54, % Position Count 9 FTE Total

41 Personnel Summary Reports Department of Finance & Management Section 6 FY 015 Submission 41

42 State of Vermont Position Summary Report Finance and management - budget and management Position Number Classification FTE Count Gross Salary Benefits Total Statutory Total Total Director, & Management ,141 34,656 7, , Senior & Mgt Analyst ,487 17,848 4,68 8, Senior & Mgt Analyst ,80 7,319 5, , & Management Analyst ,716 16,84 4,185 75, Senior & Mgt Analyst ,487 17,848 4,67 8, Admin Support Coordinator ,48 3,17 4,168 81, Senior & Mgt Analyst ,19 3,843 6, , Senior & Mgt Analyst ,535 31,350 5,65 110, A - Commissioner ,046 5,3 7, , D - Deputy Commissioner ,80 34,065 6,794 19,661 4

43 State of Vermont Position Summary Report Finance and management - budget and management Total E - Principal Assistant ,674 33,685 6,631 16, ,409 85,84 64,139 1,188,390 Fund Fund Name FTE Count Gross Salary Benefits Total Statutory Total Total General Fund , ,66 43,34 798, Inter-Unit Transfers Fund ,079 96,576 0, ,470 Total ,409 85,84 64,139 1,188,390 Note: Numbers may not sum to total due to rounding. 43

44 State of Vermont Position Summary Report Finance and management - financial operations Position Number Classification FTE Count Gross Salary Benefits Total Statutory Total Total Asst Dir Statewide Reporting ,364 5,84 5,077 96, Director, Financial Operations ,9 39,819 7, , Statewide Fin Rep Analyst II ,683 3,919 4,489 87, Vision Support Specialist III ,873 30,004 5, , Vision Financial Analyst I ,805 0,483 3,504 69, Vision Support Specialist II ,30 3,888 4,538 87, VISION Financial Analyst II ,606 0,973 3,719 73, Vision Support Specialist II ,606 0,973 3,719 73, Vision Operations Analyst II ,947 3,96 4,80 83, VISION Operations Analyst IV ,074 5,947 5,438 10, Statewide Fin Rpt Analyst III ,339 3,915 6,99 11,553 44

45 State of Vermont Position Summary Report Finance and management - financial operations Director Statewide Reporting ,107 16,54 6,817 11, Director Statewide Reporting ,075 14,583 5,973 98, Vision Financial Analyst I ,000 7,397 3,978 83, VISION Financial Analyst II ,000 16,13 3,978 7, Dir, Statewide Accounting ,80 31,16 5, , Statewide Fin Rep Analyst II ,635 11,484 4,638 76, Change Management Director ,699 0,551 5,791 10, Payroll Administrator ,587 6,740 3,640 77, Payroll Administrator ,58 9,760 4,940 99, Personnel Adm Spec II AC: Payr ,39 14,455 3,166 59, Personnel Adm Spec II AC: Payr ,677 19,34,959 60,870 45

46 State of Vermont Position Summary Report Finance and management - financial operations Pers Adm Spec IV AC Payroll ,954 4,3 4,663 89, Director of Payroll ,866 3,97 4,733 89, Pers Adm Spec IV AC Payroll ,59 1,179 3,309 67, Vision Support Specialist II ,7 9,03 4,687 94, Assistant Director of Statewide Accounting ,873 30,004 5, , ERP Financial and Reporting Analyst ,491 1,479 3,939 76, Total VISION Financial Analyst II ,606 6,80 3,719 79, ,77, ,69 135,68,600,14 Fund Fund Name FTE Count Gross Salary Benefits Total Statutory Total Total Financial Management Fund ,77, ,69 135,68,600,14 Total ,77, ,69 135,68,600,14 46

47 Organizational Charts Department of Finance & Management Section 7 FY 015 Submission 47

48 Department of Finance & Management Commissioner James Reardon Paul Rousseau CFO Agency Business Office Deputy Commissioner Sarah Clark Administrative Support Coordinator Linda Morse Change Management Director Victoria Pesek Director Financial Operations 0001 Bradley Ferland Director & Management Operations Matt Riven Otto Trautz (Temp) VISION Support Specialist III Karen Symonds VISION Support Specialist II 0006 Diane Sholan Terri Tibbetts Vacant Director of Payroll Vacant Payroll Administrator Joanne Cyr Penny Walker Personnel Administrative Specialist IV Ruth Pepin John Hayes (Ltd Svc) Personnel Administrative Specialist II 0006 Katie Authier Nathalie Browning Phil Leibold (temp reassignment) Director Statewide Reporting Nancy Collins Bill Hall (interim) Assistant Director of Statewide Reporting John Becker Statewide Financial Reporting Analyst III Karen Jaquish Statewide Financial Reporting Analyst II Shannon Aquino Peggy Brooks Director, Statewide Accounting Ruthellen Doyon Assistant Director of Statewide Accounting Michelle White VISION Financial Analyst II Tina Rich 0005 Jamie Sheltra 0008 Vacant VISION Financial Analyst I Tanya Jarvis 0001 Vacant VISION Operations Analyst IV Kevin Gilman Senior & Management Analyst Jason Aronowitz Aimee Pope David Beatty Bradley Kukenberger Emily Byrne & Management Analyst Heather Campbell Personnel Technician 0501 Benjy Hodgdon (temp) 48

49 Federal Receipts, Interdepartmental Receipts & Grants Out Department of Finance & Management Section 8 FY 015 Submission 49

50 Federal Receipts - Interdepartment Transfers - Grants Department: Finance and management - budget and management Interdepartment Transfers Request Fund Justification Est Amount BU 01100, Secretary of Administration $16, BU 01115, Department of Finance - Financial Operations $65,08 Total $39,07 50