Business Affairs & Consumer Protection

Transcription

1 Department of Business Affairs & Consumer Protection Maria Lapacek, Commissioner Fiscal TA Workshop Delegate Agencies Vouchering Corporate January 29, 2014 C I T Y O F C H I C A G O

2 AGENDA Opening Remarks Jeffrey Lewelling Voucher and Fiscal Payment - Kenneth Jones Q & A 2

3 1. Finance & Program Teams For all finance and contract questions, call Make sure to state your question regards Delegate Agency finance and contracts to ensure your call is directed appropriately. 3

4 2. Voucher and Fiscal Payment 2014 Vouchering Matters Team What is New Operational Changes Voucher Template & Instructions Sample Voucher Voucher Submission Budget Revisions Deletions Matters & Quick Tips 4

5 3. What is New Operational Changes Maintain Appropriate Supporting Documentation Complete and Submit Budget (Voucher) Detail Personnel Transaction Support Payroll Register Cancelled Checks or Bank Statements Time and Attendance Sheets Non-Personnel Transaction Support Invoice Cancelled Checks Or Bank Statements 5

6 3b. What is New Operational Changes (Cont.) Standard Voucher & Budget Detail Forms Must Track Monthly Expenditures Against Your Budget 6

7 4. VOUCHER & BUDGET DETAIL FORMS OVERVIEW Standard Voucher Template & Instructions Review of Budget Detail Form 7

8 5. SAMPLE VOUCHER FORMS OVERVIEW SAMPLE CORPORATE 8

9 6. VOUCHER SUBMISSIONS Voucher for Allowable Reimbursement Expenditures are Submitted to: Department of Business Affairs and Consumer Protection Finance Division City Hall Room North LaSalle Chicago, Illinois Only for BACP Programs: NBDC SA 9

10 Common Reasons 7. VOUCHER DELETIONS 03 Fringe benefits recalculated based on the approved salary amount 05 Additional or supporting documentation required 08 Expenditures billed to incorrect budget line. Resubmit under correct budget line 10 Expenditures have exceeded budget line 17 Inventory Control Card required 19 ADP Payroll Register and Payroll Summary needed. 20 Backup for proof of payment required 22 Fringe benefit breakdown needed on Invoice Detail Form 25 Mathematical error 10

11 7. VOUCHER DELETIONS (Cont d) Other Reasons 01 Past due amount and late fee are not reimbursable 02 Receipt and/or invoice does not match requested amount 04 Itemized receipt or invoice required for unit/item cost at $5,000 or more 06 Recalculation based on percentage in the contract 07 Requested amount was previously paid 09 Time sheet needed for hourly wages 11 Petty cash: original invoice or receipt required 12 More descriptive budget narrative needed. Budget revision required. 13 Credit Card Statement, Bank Statement, Invoice/Receipt needed for Credit Card purchase 14 Payment Statement, Bank Statement, and/or Invoice/Receipt needed for online payment 15 Tax Payment Certificate required 16 Budget line does not exist. Budget revision required. 18 Positions not budgeted. Budget revision required. 21 Exceeds the maximum allowed per pay period 23 Item and/or amount not budgeted in the contract 24 Ineligible costs per contact budget. Do not resubmit. 26 Cost not incurred during contract period 27 Recoup of previous overpayment 28 Other: a specific reason should be addressed 11

12 8. VOUCHER HOLDS Expired Insurance Invalid Bank Information Invalid Address Information Unauthorized Signature on Voucher Form Audit and Other Non-Compliance Issues No Submission of Agency Performance Report 12

13 9. BUDGET REVISIONS OVERVIEW Budget Revision Required if: Necessary Amount Changes Between Budgeted Line Items Staff Change with Different Salary Which Increases or Decreases Personnel Account Line Reduction or Increase in Lines Change of Line Description 13

14 10. BUDGET REVISION OVERVIEW Inform Program Management of Important Program Changes Cover Letter Maria Lapacek Attention: BACP Finance Budget Revision Forms (4) Reason or Justification Overall Program Impact Approval Notification 14

15 11. CONTRACT COMPLIANCE MONITORING Independent Audit Internal Audit (Rena Lira, Director of Internal Audit) o o A-122 Audits A-133 Reviews Management Decision Letters 15

16 12. FISCAL COMPLIANCE REQUIREMENTS Accounting Policies and Procedures Cash Management/Bank Reconciliations Disbursements and Supporting Documentation Payroll Cost Allocation Employee vs. Independent Subcontractor Proper Procurement of Goods and Services Financial Statements and Reporting Program Documentation and Record Retention 16

17 SPECIAL CLOSEOUT MANDATES Budget Revision Deadline October 15, 2014 Voucher Submission Deadline January 15,

18 CITY OF CHICAGO DEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION CV Number: Monthly Delegate Agency Invoice Form 1 Cover Page CORPORATE SAMPLE VOUCHER PO Number Release # BFY Fund Dept Orgn Appr Rptg Vendor Name: ABC Company Invoice Number: 1 Resubmitted invoices: use original voucher number plus "R" (e.g "5-R") Program Name: NBDC Invoice Period Covered: 01/01/14 to 01/31/14 Site Address: 121 Anywhere Ave. Phone: CHECK ONE: Original Submission X Date Submitted 02/15/14 Federal Employer ID Number: Resubmission Date Submitted Comptr. Use Only For Comptroller's Office Use Only Line Account Approved Amount Additions Amount Adjmt Cost Category # Code Budget Requested (Deletions) Approved Code Comments Personnel $4, $ Fringe Benefits $ $29.44 Operating/Technical $3, $ Professional/Third Party Srvcs $1, $ Travel $ Material & Supplies $2, Equipment $ Other For Comptroller's Office Use Only Totals $13, $ Agency Certification Amount Released: $ Vendor Number: SC Date: 2/1/2014 Preparer: Jane Smith Phone: Additions: Less Deletions: $ $ Bank: First National Bank Bank Address: 1313 Mockingbird Lane Account Number: Approved For Payment: Advance Liquidated: Invoice Amount: Audited By: $ $ $ I certify, as an officer of the agency, that this reimbursement claim represents expenditures incurred and disbursed during the reporting period, that said expenditures are part of the approved budget contained in the contract and that payment has not previously been requested or received. I further certify that original documents are on file and available for audit or review upon request. Authorized Signature: Date: Type or Print Name: John Doe Approved By: Title: Executive Director Date: 2/1/2014 Date Received VATS: DPD USE ONLY Date Recd: By: 18

19 (A) Vendor Name: ABC Company CITY OF CHICAGO DEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION PERSONNEL-FRINGE COSTS DETAIL (B) Date Submitted: 02/15/14 (D) Invoice Period: 1/1/14 to 1/31/14 (C) PO Number: (E) Voucher Number: 1 FORM 2 (F) Check/DD Date (G) Check Number/ID Number (H) Employee/Payee Name (I) Account Code (J) Job Title/Fringe Description (K) Gross Salary/ Amount (L) % To Project (M) Charged to Program Comptr Use Addition & (Deletion) 1/15/ John Doe Exec Director $1, % $ ADP direct deposit US Treasury Social Security $ $11.93 ADP direct deposit US Treasury Medicare $ $2.79 1/31/ John Doe Exec Director $1, % $ ADP direct deposit US Treasury Social Security $11.93 ADP direct deposit US Treasury Medicare $2.79 NOTE: Attach payroll documents (checks, direct deposit) and other comments as needed. Contractor comments: TOTAL for Cost Category (Insert total here) $ TOTAL for Cost Category (Insert total here) $29.44 City Comptroller Comments: TOTAL Vouchered (Category ) For Comptroller's Office Use Only Total Adjustments Amount Approved $

20 (A) Vendor Name: CITY OF CHICAGO DEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION NON-PERSONNEL COSTS DETAIL ABC Company FORM 3 (B) Date Submitted: 02/15/14 (D) Invoice Period: 01/01/14 to 01/31/14 (C) PO Number: (E) Voucher Number: 1 Sort expenditures by Account Code (F) Check Date (G) Check Number ( H ) Payee (I) Account Code ( J ) Cost Category ( K ) Amount of Check ( L ) % To Project ( M ) Charge to Program Comptr Use Additions & (Deletions) 01/13/ XYZ Company - Rent Operating/Technical $ % $ Professional/Third 01/25/ Mike Smith - Consulting Party Srvc $ % $ Comments: ( y Code and transfer to the appropriate Account Codes in Form 1) Comptrollers Use Only Total Adjustments $ Amount Approved 20

21 CITY OF CHICAGO DEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION DELEGATE AGENCY TAX PAYMENT CERTIFICATE Period Covered by the Certificate: Invoice Number: Fund Number: From: 01/01/14 To: 01/31/ Program Name: NBDC Vendor Name: ABC Company Purchase Order Number: Release Number: Federal Employer I. D. Number: Site Address: 121 Anywhere Avenue I certify that all deposits of withheld Federal income taxes and employer-employee Social Security Taxes and Medicare Taxes required to be made with the Federal Tax Depository and all required reports have been made in a timely manner. For the period covered, there are no delinquent liabilities for employer's payroll taxes due to the Federal and/or Illinois state governments. I further certify that I have on file completed copies of Forms W-4 and IL-4 for each person who is now or has been paid wages by my organization. Authorized Signature John Doe Printed Name Executive Director Title 02/01/14 Date THIS TAX PAYMENT CERTIFICATE MUST ACCOMPANY ANY CLAIMS FOR PAYROLL PAYMENTS MADE ON A DELEGATE AGENCY INVOICE. COMP- TPC-01 REVISED 11/10/08 21

22 NOTE: Initial inquiries and submissions of voucher-related documents go to your appropriate DPD contract liaison or program manager. For ongoing status updates, contact the appropriate City Comptroller team member listed on City Comptroller paperwork. Following are common inquires and appropriated City Comptroller Team Member contacts: CITY COMPTROLLER CONTACTS For voucher matters: Adrienne Ransom-Harper For updating insurance certificates: Maria Santiago NOTE: Maria your insurance certificate to and call her to confirm receipt. Also a copy to your DPD contact. For updating bank information: Susan Littlefield, Supervisor For updating office, agency name change, budget revisions and staff changes: Contact your appropriate DPD liaison or program manager VOUCHER DELETION LEGEND Common Reasons 03 Fringe benefits recalculated based on the approved salary amount 05 Additional or supporting documentation required 08 Expenditures billed to incorrect budget line. Resubmit under correct budget line 10 Expenditures have exceeded budget line 17 Inventory Control Card required 19 ADP Payroll Register and Payroll Summary needed. 20 Backup for proof of payment required 22 Fringe benefit breakdown needed on Invoice Detail Form 25 Mathematical error VOUCHER DELETION LEGEND Other Reasons 01 Past due amount and late fee are not reimbursable 02 Receipt and/or invoice does not match requested amount 04 Itemized receipt or invoice required for unit/item cost at $5,000 or more 06 Recalculation based on percentage in the contract 07 Requested amount was previously paid 09 Time sheet needed for hourly wages 11 Petty cash: original invoice or receipt required 12 More descriptive budget narrative needed. Budget revision required. 13 Credit Card Statement, Bank Statement, Invoice/Receipt needed for Credit Card purchase 14 Payment Statement, Bank Statement, and/or Invoice/Receipt needed for online payment 15 Tax Payment Certificate required 16 Budget line does not exist. Budget revision required. 18 Positions not budgeted. Budget revision required. 21 Exceeds the maximum allowed per pay period 23 Item and/or amount not budgeted in the contract 24 Ineligible costs per contact budget. Do not resubmit. 26 Cost not incurred during contract period 27 Recoup of previous overpayment 28 Other: a specific reason should be addressed 22

23 QUESTIONS & ANSWERS 23