FLORIDA DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL

Transcription

1 FLORIDA DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL MEMORANDUM GERARD ROBINSON Commissioner Date: April 25, 2012 To: Laura Harrison, Scholarship Program Director; rman Holley, Interim Comptroller From: Greg White GREG WHITE Interim Inspector General/ Director of Auditing Re: McKay Scholarship Payment Process Mapping Session (OIG C-11/12-15) Florida Department of Education Office of Inspector General 325 West Gaines St., Suite 1201 Tallahassee, Florida Telephone: Fax: Overview The Office of Inspector General (OIG) coordinated a process improvement project which included the Office of the Comptroller and the Office of Independent Education & Parental Choice. Selected staff from both offices formed a team that participated in a mapping session of the McKay Scholarship process. The objectives of the process improvement project were to: Map the process, Identify and review high level efficiency and internal control issues, and Revise/update the baseline map. Background On a high level, the McKay Scholarship process involves: Enrollment verification for students with a McKay Scholarship, Payment processing, Receipt of vendor verification, Receipt of, and Mailing of. McKay Scholarship s are made quarterly pursuant to section , Florida Statutes, titled The John M. McKay Scholarships for Students with Disabilities Program. Supplemental s are authorized by the Office of Independent Education & Parental Choice. Process Improvement Mapping Session The team participated in a shortened process improvement event. As part of the event, the McKay Scholarship process was mapped on both a macro and micro-level. The macro-level map lists the six key steps of the process and identifies the process inputs/outputs, customers, Page 1 of 3

2 McKay Scholarship Payment Process Mapping Session and requirements. The micro-level map is more detailed and lists every step of the process. Each step is recorded on a post-it note, with the different colors and shapes signifying decision steps, waits, and transports/handoffs. Image 1- McKay Scholarship process micro-level process map (see Attachment A for a Visio version and Attachment B for an Excel version) After the map was completed, the team brainstormed to determine high level issues (HLI) that affect the process. HLI s may include non-value-added work, excessive handoffs, and excessive specialization. The team identified 18 HLIs, including: Duplication of work by checking the posting of vouchers by both the Comptroller Accountant and Assistant Supervisor, Unnecessary handoff between the Comptroller Accountant and Payment Specialist to check school addresses on the School Choice website, and Unnecessary, non-value tasks performed by the Comptroller Assistant role. The team made recommendations to change the process, identified long term issues for review at a later time, or dropped the issue for each HLI. The team identified solutions to address three HLIs: Changed the process map to reflect the Assistant Supervisor having sole responsibility to check the posting of vouchers, Requested School Choice website access for the Comptroller Accountant to check school addresses, and Eliminated the Comptroller Assistant role from the process. Those duties were assigned to other staff members. Two long term recommendations were considered and determined that testing was needed before implementing: The team suggested that the Department s Office of Funding & Financial Reporting (OFFR) performs duplicative work for the McKay Scholarship process and could be eliminated from the process. The team and senior management agreed to consider this recommendation if OFFR s replication does not result in any revisions for a period of at least a year. Page 2 of 3

3 McKay Scholarship Payment Process Mapping Session The team discussed the possibility of mailing s using two day shipping rather than overnight shipping. A cost comparison for the February 2012 estimated a potential cost savings of approximately $2,000. Shipping method changes can cause complications because the shipping method has to be determined fairly early in the process. The team decided on a trial period to determine if the 2 day shipping deadline is feasible for quarterly s. The team agreed to implement 2 day shipping for supplemental s. A complete list of HLIs and dispositions is included as Attachment C. Results The McKay Scholarship process was streamlined, eliminating approximately thirty process steps, including eliminating one role from the process, two wait times and eleven transports/handoffs. There is the potential to eliminate OFFR from the process in the future, should it be determined their role is not needed. Image 2- McKay Scholarship process steps removed Potential costs saving solutions were recommended by the team, including the shipping method changes mentioned above. Also, the team recommended publishing a page quarterly report electronically rather than printing it. This could save the Department in printing costs and would reduce storage costs. The team members received a copy of the Visio micro-level map and an Excel version, which provided a step by step guide of the McKay Scholarship process which may be incorporated into a desk manual to assist in training new staff. Closing Comments The OIG would like to thank the team for sharing their time and expertise. We would like to extend a special thank you to our facilitators from the Department of Vocational Rehabilitation, Continuous Improvement Unit and the Florida Department of Environmental Protection, Division of Law Enforcement, Continuous Improvement Section. This project was a success due to the commitment of the team and facilitators. Page 3 of 3

4 Attachment A McKay Payment Process Page 1 of 4 Payment Specialist Start 001 notification from calendar to generate commissioner letter template 1 month prior to statutory requirement 002 Generate commission er letter from template 003 Attach routing form to letter 004 Send commissioner letter to supervisor From Page To Page Retrieve letter from commissioner office 008 Request match TIN from DBA 009 DBA places TIN file in shared drive 010 Wait for Tin Match from Social Security # TIN Pre Verification Attendance verification 011 Verification from 3 files Results of TIN Match EPS Students Attendance Verification 012 Load information into McKay data base 013 Log into application website 014 Generate candidates from application website 015 Calculate s from application website 016 Finalize s Payment file for offer Rec ID in pay amount Offer memo 017 Send to OFFR via 018 Wait for OFFR validation 26 To Page 2 Same name Same SSN Mismatch to FLAIR file from OFFR 030 Determine if Payment File is Correct 031 Payment File Correct? 035 Export vendor file to shared drive 036 Send FedEx label file and notification to 037 Wait for response (mismatches) From Page 2 To Page From Page mis matches via from accountant 060 Investigate mis matches 061 Determine if parent info accurate 062 Accurate? 067 Export vendor file to shared drive for Comptroller To Page Contact programm er from IT 033 Wait for response from IT programm er 034 response from IT programmer 063 Determine if should be canceled 064 Payment Canceled 066 Cancel in system 065 Update parent information in database McKay Place 106 Export Check Verify if total 079 Scan Send to database file Send notification to list does commission Comptroller 5 updates file sequence on shared Comptroller Accountant not exceed 7 of school file with new for number drive for certifying er letter and with list of amount on to sequence assigned amount & sequence #s post to K schools for OFFR Memo hold Accountant Drive From Page 3 hold number To Page 3 From Page 2 To Page 4 From Page shipping information from accountant 132 Upload tracking numbers into McKay data base 133 Turn on fed ex tracking message for schools End

5 Assistant Supervisor McKay Payment Process Page 2 of 4 12 From Page notification from accountant 093 FLAIR Generate vouchers to Comptrollers Accountant 094 Wait overnight for vouchers to post 095 Validate in FLAIR voucher posting 096 Posted? 097 Log into FLAIR Wait for warrant 103 to print 098 Search for non posted vouchers page by page 099 Make a screen print of nonposted voucher 100 Send to DFS with inserted screen shot 101 reply from DFS requesting verification of voucher posting 102 Wait for reply from DFS Assistant From Page 3 2 admin assts Supervisor & Comptroller staff 104 warrants and boxes from DFS 105 Move boxes into conference room 32 To Page 1 37 From Page Complete duplication process 151 Put Warrant in envelope Seal envelopes Determine 200 or more threshold 121 Determine if drop box is available 122 available 125 Walk down to drop box with envelopes 41 To Page 4 McKay Supervisor From Page Calls FedEx schedule pickup 124 FedEx picks up envelopes from admin assistant 41 To Page 4 9 From Page Commission er letter 006 tify specialist to get letter from commissioner office 30 To Page 1 OFFR Copy and 021 Compare OFFR file, paste data OFFR 024 Get bureau Contact Calculate by collaborates specialist. tify 26 rec id and from McKay s to Calculations chief memo from file into OFFR excel with each match 27 McKay school calc spreadsheet other to verify match? signature on and ready for choice calculations memo pick up specialist file s From Page 1 To Page Verify both OFFR specialists have same discrepancy 026 specialists file with discrepancies 27 To Page 1

6 Comptroller Accountant 1 From Page Run Determine tify admin Send mismatches Determine Send room request Wait for vendor file ship date with when room assistant of via to to & response from against is needed which admin Assist. With flair specialist & based on envelopes specialist internet access Admin. Assist. database admin. Asst. warrant date not to mail vendor & FedEx file from specialist McKay Payment Process Page 3 of 4 response from Admin. Assist. 047 Wait for room availability 048 room availability 049 Insert ship date into label file -Standard -Overnight 050 Determine shipping method 051 Upload label file into FedEx software 052 Walk to printer 053 Load label paper into printer 054 Walk back to computer 055 Print label file -Several times -Approximate 1,000 labels 056 Walk back to printer 057 Place/ adhere to envelopes in order they are printed 058 Wait to receive warrants from DFS 2 To Page 1 31 From Page vendor file from specialist 069 Determine if there are no mismatches 070 Mismatches 072 Software updates vendor files 073 Wait for computer operation to happen 5 To Page Send mismatches to specialist 2 To Page 1 7 From Page file from specialist 082 Download Offer memo and commissioner letter from K: Drive 083 Upload file into mainframe 084 Fax job request sheet to data control center 085 from data control center 086 Wait for print out 087 Access Report -Total amount -Record Count -Voucher range 088 Verify report to 089 File Report on shared drive File upload voucher printing warrant received date anticipated 090 Send to DFS and s office that McKay vouchers will be generated next day 091 Wait for computer to generate vouchers 12 To Page 2

7 Comptroller Accountant Cont d McKay Payment Process Page 4 of Write school 111 Separate 114 Place Condense 118 list of 113 Place 109 number on Separate FedEx Identify envelopes in all s Verify that schools of Stuff warrant in 33 Take envelope to white erase warrants by envelopes by schools with completed for each all warrants hold envelopes envelope in conference room board for school school number from additional box in school in 1 are in order for shipping correspondi specialist s to number warrants number envelope envelopes ng school be held order per school From Page Anything Left Over? 36 To Page Determine left over warrants or envelopes 135 Missing Envelope? 136 Fed Determine Ex file if provided envelope by created for specialists warrant 137 Envelope Created? 140 Look up school mailing info from McKay Database 138 Find Envelope 141 Log into FedEx to create mailing label 139 Put Warrant in Envelope 142 Adhere mailing label to FedEx envelope 36 To Page Place warrant inside envelope 36 To Page Determine if generated for that envelope Search in file (Missing Warrant) 145 Generated? 146 Put Envelope to side to Cancel 147 Search envelopes for warrant Warrant found? 37 To Page 2 To Page Put Warrant in envelope 36 To Page 2 41 From Page Wait for Fed Ex ship manager software update (overnight) 127 Log on to Fed Ex Software 128 Download the shipping information (tracking # s) Add or Send FedEx delete tracking numbers 42 tracking to Payment numbers as Specialist necessary To Page 1

8 Attachment B Steps Player Activity Information 1 Payment Specialist notification from calendar to generate Commissioner letter template 2 Payment Specialist Generate Commissioner letter from template 1 month prior to statutory requirement. 3 Payment Specialist Attach routing form to letter 4 Payment Specialist Send Commissioner letter to McKay Supervisor 5 McKay Supervisor Commissioner letter from Payment Specialist 6 McKay Supervisor tify Payment Specialist to get letter from Commissioner's Office 7 Payment Specialist Retrieve letter from Commissioner's Office 8 Payment Specialist Request match TIN from DBA 9 Payment Specialist DBA places TIN file in shared drive 10 Payment Specialist Wait for TIN Match from Comptroller 11 Payment Specialist verification from 3 files 12 Payment Specialist Load information into McKay database 13 Payment Specialist Log into application website Generate candidates from application 14 Payment Specialist website Calculate s from application 15 Payment Specialist website 16 Payment Specialist Finalize s 17 Payment Specialist Send to OFFR via 18 Payment Specialist Wait for OFFR validation file Rec ID and memo from 19 OFFR Payment Specialist Copy and paste data from McKay file into OFFR 20 OFFR calc file Social Security Number/TIN, Pre Verification, Attendance Verification. Results of TIN Match, EPS Students Attendance Verification. Payment file for OFFR Rec ID in pay amount OFFR memo.

9 21 OFFR Calculate by excel spreadsheet 22 OFFR Compare OFFR s to McKay School Choice s 23 OFFR OFFR collaborates with each other to verify calculations 24 OFFR If calculations match skip to step 27, otherwise continue with the process 25 OFFR If calculations do not match, verify both OFFR Specialist have same discrepancy 26 OFFR Payment Specialist file with discrepancies. Skip to step OFFR If calculations match, get Bureau Chief signature on memo 28 OFFR Contact Payment Specialist. tify match and ready for pick up 29 Payment Specialist file from OFFR 30 Payment Specialist Determine if the file is correct 31 Payment Specialist If file correct, skip to step 35. Otherwise continue with the process 32 Payment Specialist If file not correct, contact programmer from IT 33 Payment Specialist Wait for response from IT programmer 34 Payment Specialist response from IT programmer and return to step Payment Specialist If the file is correct, export vendor file to shared drive. 36 Payment Specialist Send FedEx label file and notification to Comptroller 37 Payment Specialist Wait for Comptroller response (mismatches) vendor & FedEx file from Payment 38 Comptroller Accountant Specialist 39 Comptroller Accountant Run vendor file against FLAIR database

10 40 Comptroller Accountant Send mismatches via to Payment Specialist Determine ship date with Payment Specialist & 41 Comptroller Accountant Assistant Determine when room is needed based on 42 Comptroller Accountant warrant date tify Assistant of which 43 Comptroller Accountant envelopes not to mail Send room request to Comptroller 44 Comptroller Accountant Assistant (with internet access) Wait for response from Comptroller 45 Comptroller Accountant Assistant response from Comptroller 46 Comptroller Accountant Assistant 47 Comptroller Accountant Wait for room availability 48 Comptroller Accountant room availability 49 Comptroller Accountant Insert ship date into label file 50 Comptroller Accountant Determine shipping method Standard. Overnight. 51 Comptroller Accountant Upload label file into FedEx software 52 Comptroller Accountant Walk to printer 53 Comptroller Accountant Load label paper into printer 54 Comptroller Accountant Walk back to computer 55 Comptroller Accountant Print label file

11 56 Comptroller Accountant Walk back to printer Several times. Approximate 1,000 labels. Place/adhere to envelopes in order they are 57 Comptroller Accountant printed 58 Comptroller Accountant Wait to receive warrants from DFS 59 Payment Specialist mismatches via from Comptroller Accountant 60 Payment Specialist Investigate mismatches 61 Payment Specialist Determine if parent info accurate If accurate skip to step 67. Otherwise, continue 62 Payment Specialist with the process If not accurate, determine if should be 63 Payment Specialist canceled Same name, same SSN mismatch to FLAIR 64 Payment Specialist 65 Payment Specialist 66 Payment Specialist 67 Payment Specialist If the should be canceled skip to step 66. Otherwise, continue with the process. If the should not be canceled, update parent information and skip to step 67. If should be canceled, cancel in system Export vendor file to shared drive for Comptroller 68 Comptroller Accountant vendor file from Payment Specialist 69 Comptroller Accountant Determine if there are no mismatches If there are no mismatches skip to step Comptroller Accountant Otherwise, continue with the process. If there are mismatches, send mismatches to 71 Comptroller Accountant Payment Specialist and return to step 59. If there are no mismatches, software updates 72 Comptroller Accountant vendor files

12 73 Comptroller Accountant Wait for computer operation to happen 74 Payment Specialist McKay database updates with new sequence number 75 Payment Specialist Export file for Comptroller 76 Payment Specialist Check sequence number assigned 77 Payment Specialist Verify if total does not exceed amount on OFFR memo 78 Payment Specialist Place file on shared drive for Comptroller Accountant Send notification to Comptroller Accountant 79 Payment Specialist certifying amount & sequence numbers 80 Payment Specialist Scan Commissioner letter and post to K drive 81 Comptroller Accountant file from Payment Specialist Download OFFR memo and Commissioner letter 82 Comptroller Accountant from K drive 83 Comptroller Accountant Upload file into mainframe 84 Comptroller Accountant Fax job request sheet to data control center 85 Comptroller Accountant from data control center 86 Comptroller Accountant Wait for print out 87 Comptroller Accountant Access report 88 Comptroller Accountant Verify report to Total amount. Record count. Voucher range. 89 Comptroller Accountant File report on shared drive

13 Send to DFS and Comptroller's Office that 90 Comptroller Accountant McKay vouchers will be generated next day File upload voucher printing warrant received date anticipated 91 Comptroller Accountant Wait for computer to generate vouchers 92 Assistant Supervisor notification from Comptroller Accountant 93 Assistant Supervisor FLAIR generate vouchers to Comptroller Accountant 94 Assistant Supervisor Wait overnight for vouchers to post 95 Assistant Supervisor Validate in FLAIR voucher posting 96 Assistant Supervisor If posted, skip to step 103. Otherwise continue with the process 97 Assistant Supervisor If not posted, log into FLAIR 98 Assistant Supervisor Search for non-posted vouchers page by page 99 Assistant Supervisor Make a screen print of non-posted voucher 100 Assistant Supervisor Send to DFS with inserted screen shot 101 Assistant Supervisor reply from DFS requesting verification of voucher posting 102 Assistant Supervisor Wait for reply from DFS and return to step Assistant Supervisor If posted, wait for warrant to print 104 staff) warrants and boxed from DFS

14 105 staff) Move boxes into conference room 106 Payment Specialist list of school file to hold 107 Payment Specialist Send to Comptroller with list of schools for hold list of schools of hold from 108 Comptroller Accountant Payment Specialist 109 Comptroller Accountant Take envelope to conference room Write school number on white erase board for 110 Comptroller Accountant s to be held 111 Comptroller Accountant Separate warrants by school number Separate FedEx envelopes by school number 112 Comptroller Accountant order 113 Comptroller Accountant Stuff envelopes for shipping 114 Comptroller Accountant Identify schools with additional warrants Place warrant in envelope in corresponding 115 Comptroller Accountant school Place envelopes in completed box in number 116 Comptroller Accountant order Condense all s for each school in Comptroller Accountant envelope per school 118 Comptroller Accountant Verify that all warrants are in envelopes If anything left over, skip to step 134. Otherwise 119 Comptroller Accountant continue with the process

15 staff) Seal envelopes staff) Determine if drop box is available Determine 200 or more threshold staff) staff) staff) staff) If available, skip to step 125. Otherwise, continue with the process If drop box is not available, call FedEx schedule pick up FedEx picks up envelopes from Assistant. Skip to step 126. If drop box available, walk down to drop box 125 with envelopes Wait for FedEx ship manager software update 126 Comptroller Accountant (overnight) 127 Comptroller Accountant Log on to FedEx software Download the shipping information (tracking 128 Comptroller Accountant numbers) 129 Comptroller Accountant Add or delete tracking numbers as necessary Send FedEx tracking numbers to Payment 130 Comptroller Accountant Specialist

16 131 Payment Specialist shipping information from Comptroller Accountant 132 Payment Specialist Upload tracking numbers into McKay database 133 Payment Specialist Turn on FedEx tracking message for schools. The process ends (from step 119) If anything left over, determine if 134 Comptroller Accountant left over warrants or envelopes If not a missing envelope, skip to step Comptroller Accountant Otherwise, continue with the process If a missing envelope, determine if envelope 136 Comptroller Accountant created for warrant If envelope not created skip to step Comptroller Accountant Otherwise continue with the process 138 Comptroller Accountant If envelope created, find envelope 139 Comptroller Accountant Put warrant in envelope and go to step 120 If envelope not created, look up school mailing 140 Comptroller Accountant information from McKay database 141 Comptroller Accountant Log into FedEx to create mailing label 142 Comptroller Accountant Adhere mailing label to FedEx envelope 143 Comptroller Accountant Place warrant inside envelope and go to step 120 (from step 135) If not a missing envelope, determine if generated for that 144 Comptroller Accountant envelope If generated, skip to step Comptroller Accountant Otherwise continue in the process Search in file (missing warrant) 146 Comptroller Accountant Put envelope to side to cancel and go to step 120

17 If generated, search envelopes for 147 Comptroller Accountant warrant If warrant not found, skip to step Comptroller Accountant Otherwise, continue with the process If warrant found, put warrant in envelope and go 149 Comptroller Accountant to step staff) If warrant not found, complete duplication process staff) Put warrant in envelope and go to step 120

18 Attachment C High Level Issues Barrier Disposition Codes: Action Plan = A Dropped = D Long Term = L Map Change = M. Issue Disposition 1 HL- OFFR not needed in process adds no value / duplication of work L 2 HL- Unnecessary handoff, transport, between Assistant and Comptroller Accountant of warrants D 3 HL- Unnecessary non-value added by Comptroller Assistant M 4 HL- Unnecessary movement between conference room and Comptroller office M 5 HL- Duplication of work Payment Specialist and Comptroller Accountant checks sequence numbers M 6 HL- Unnecessary handoffs between Assistant Supervisor and Comptroller Accountant for requesting print job M 7 HL- value added by printing full report and going to B2 to pick up report A 8 HL- value added by notifying missing warrant or envelope to Assistant Supervisor to notify Comptroller Accountant M 9 HL- Unnecessary cost by sending warrant express overnight L 10 HL- value added by checking and getting form letter signed by Supervisor/Communications etc. A 11 HL- Inaccuracies in automatic calculated files pulled Payment Specialist from application L 12 HL- Unchecked handoff Comptroller Accountant downloads tracking numbers and sends to Payment Specialist A 13 HL- Unnecessary movement and wait to use printer to print envelope labels by Comptroller Accountant D 14 HL- Duplication of work by checking posting of vouchers by Comptroller Accountant and Assistant Supervisor M 15 HL- Unnecessary handoff between Comptroller Accountant and Payment Specialist to check school addresses on school choice website M 16 HL- Formatting of vendor mismatch files creates duplicate work for Payment Specialist L 17 HL- Inability of system to generate 2+ warrants for a student during a pay period causes duplicate work throughout process L 18 HL- Inability to program name field to prohibit EFT (Electronic Fund Transfer) L