ACCOUNTS PAYABLE Wood County Auditor & Commissioners’ Offices July 24, 2019 Introduction Accounts Payable Training Matthew Oestreich Wood County Auditor 1
Budget Process Dee Stewart, Fiscal Manager Wood County Commissioners Budget Schedule APRIL – Commissioners request revenue estimates & create Original Certificate of Estimated Resources SEPTEMBER – Commissioners request appropriation needs & meet with Elected Officials & Department Heads to review requests DECEMBER – Temporary Appropriations are adopted PRIOR TO APRIL 1 ST – Permanent Appropriations are adopted after beginning cash balances are confirmed and appropriations do not exceed the Certificate of Estimated Resources 2
Official Certificate of Estimated Resources UNENCUMBERED AMOUNT ESTIMATED = CASH + AVAILABLE REVENUE JANUARY 1ST TO APPROPRIATE Changes to the Original Appropriations ADJUSTMENT - Movement of appropriations from one line item to another WITHIN SAME FUND FROM TO AMOUNT 001.0100. 520100 001.0100 .530100 $ 100.00 (BCC/supplies) (BCC/contracts/repairs) SUPPLEMENTAL - INCREASE to APPROPRIATION from unencumbered cash FROM TO AMOUNT 002 002 .0100.520100 $ 100.00 (Un-appropriated) (Dog Shelter/supplies) REDUCE - REDUCTION to the APPROPRIATIONS REDUCE AMOUNT 002.0200. 520100 $ 100.00 (Dog Shelter/supplies) Total appropriation level for the fund decreases 3
Changes affecting the Certificate/Cash Position TRANSFERS - Movement of CASH from ONE FUND TO ANOTHER FROM TO AMOUNT 001. 0099. 574200 033 .0033 .407500 $ 100.00 (County/transfers) (ABC Grant/transfers) ADVANCE - Must be returned/paid back within same calendar year FROM TO AMOUNT 001. 0099 .574200 456 .0456. 407500 $ 100.00 (County/transfers) (DEF Grant/transfers) PAYMENT OF SERVICES - Pay for a specific service provided FROM TO AMOUNT 002. 0200. 520100 001 .0012. 408400 $ 100.00 (Dog Shelter/supplies) (Ref/Reimb/postage) REIMBURSEMENT OF FUNDS - Reimburse a fund that originally paid for a service FROM TO AMOUNT 083. 0347 .573000 035 .0241. 427700 $ 100.00 (Prot Svcs/Reimb) (Pub Soc Svc/Reimb) Auditor’s Monthly Financial Reports Julie Allison Wood County Auditor’s Office 4
Financial Reports REVENUE BUDGET CERTIFICATE CASH PRIOR YEAR BUDGET Cash (Fund Report) 5
Revenue Budget (Appropriations) 6
Prior Year Budget Expense Check Correction Form EXPENSE CHECK CORRECTION FORM Date 1 To: Wood County Auditor From: 2 Check Number: 3 Vendor Number: 4 Reason for Correction: 5 From ( - ): (originally charged account) Amount To ( + ): (correct account to charge) Amount Expense 6 7 Expense 8 9 Code Code Check Number: Vendor Number: Reason for Correction: From ( - ): Amount To ( + ): Amount Expense Expense Code Code Posted By: Date Posted: 10 Signature of Elected Official or Department Head 7
Fund Transfer/Advance Form (For use by departments, and agencies not under the appropriating authority of the County Commissioners) FUND TO FUND CASH TRANSFER FUND TO FUND CASH ADVANCE Date 1 To: Wood County Auditor From: 2 (This form is for non-general fund departments, or outside agencies) Please check one: 3 Fund to Fund Cash Transfer Fund to Fund Cash Advance Fund to Fund Cash Advance Pay Back Reason: 4 From ( + ): Amount To ( + ): Amount Expense 5 6 Revenue 7 8 Code Code Posted By: Date Posted: 9 Signature of Elected Official or Department Head Revenue Julie Allison Wood County Auditor’s Office 8
Deposits of Public Money (Compliance Requirement - Ohio Revised Code § 9.38) • Money must be deposited with the treasurer or to a designated depository on the business day following the day of receipt • If money does not exceed $1,000 and can be safeguarded, public office may adopt a policy permitting money to be deposited no later than 3 business days after receiving it. Pay-in Form 9
Pay-in Correction Form PAY - IN CORRECTION FORM Date 1 To: Wood County Auditor From: 2 Pay - In Number: 3 Pay - In Date: 4 Reason for Correction: 5 Amount Amount From ( - ): To ( + ): Revenue 6 7 Revenue 8 9 Code Code Pay - In Number: Pay - In Date: Reason for Correction: From ( - ): Amount To ( + ): Amount Revenue Revenue Code Code Posted By: Date Posted: 10 Signature of Elected Official or Department Head Purchasing Dee Stewart, Fiscal Manager Wood County Commissioners Judy Dreier, Accounts Payable Wood County Auditor’s Office 10
Purchasing • Appropriations must support purchase • Purchase Order (PO) must be approved and funds certified prior to purchase • Strict Liability AOS Bulletin 2008-006 – “All pubic officials are liable for all public money received or collected by them or by their subordinates under color of office.” • You are the gatekeeper for your office to ensure that County funds are being spent appropriately and wisely. • Pricing should be sought from multiple vendors to ensure that you are getting the best deal. • Terms and conditions on quotes, proposals and/or invoices need to be reviewed by the Prosecutor. • Competitive bidding is required for purchases exceeding $50,000.00 pursuant to ORC Section 307.86. Contact the Commissioners Office for assistance. • The Commissioners encourage participation in purchasing programs which result in savings to the County, i.e., State of Ohio Cooperative Purchasing Program, GSA, Hospital Purchasing, etc. Agreements may need to be prepared for these purchases. • Agreements are now being prepared for items ranging from the purchase of software, equipment, copiers, services that require contractors to be on site, due to liability to the County. 11
2-Part PO CREATE * 2 Part PO may be used for 2 PART PO* supplies, repairs, utilities, computer software, etc . AUDITOR (Encumber Funds) PURCHASE RECEIVE INVOICE GENERATE BILLBACK SUBMIT TO AUDITOR (Audit process) BCC (Approve payment of vouchers) AUDITOR (Process payment of vouchers) 4-Part PO GENERATE BCC** 4 PART PO* * Requests for equipment, AUDITOR AUDITOR contracts, capital improvements, (Process payment (Review, approve, etc. must be accompanied by of vouchers) & encumber funds) quotes (if applicable) BCC BCC **Submission deadline to be (Approve payment (PO returned to placed on BCC Agenda is 3:30 of vouchers) PM on Friday for Tuesday’s Office/Dept.) agenda & 3:30 PM on Tuesday for Thursday’s agenda. AUDITOR PURCHASE (Audit process) INVOICE/ BILLBACK 12
Purchase Order PURCHASE ORDER Wood County Board of Commissioners One Courthouse Square Bowling Green, Ohio 43402 Purchase Order No:___1________________________ Resolution No: ______5_____________________ Purchase Order Date:__2_______________________ Resolution Date: ____6______________________ Vendor No:___________3_______________________ (if applicable) Vendor Name and Address: Ship To/Bill To: 4 7 QTY. UNIT DESCRIPTION AND RATIONALE UNIT PRICE AMOUNT 8 9 10 11 12 TOTAL 13 Commissioner ______________moved and Commissioner _______________seconded the foregoing resolution and the It is hereby certified that the following amounts required to meet roll being called on it adoption , the vote resulted as follows: the contract, agreement, obligation, payment or expenditure, is in the Treasury or in the process of collection to the credit of the ___________ following code item(s), free from any previous encumbrance: ___________ ___________ Code Item(s) Amount 15 16 Attest: __________________________________________ Clerk of said Board. Date Encumbered: ________________By: ___________________ Wood County Auditor TOTAL 17 Elected Official / Department Head White Duplicate: COMMISSIONERS Green: USING DEPARTMENT White Original: VENDOR Goldenrod: AUDITOR PO Exemption CREATE PO PURCHASE ITEM * EXEMPT FORM AUDITOR AUDITOR *PO Exempt forms may be (Process payment (Must be received w/i used for purchases less than of vouchers) 5 days of purchase) $1,000 (excludes travel, equipment, & service contracts) BCC INVOICE/ (Approve payment BILLBACK of vouchers) AUDITOR (Audit process) 13
PO Exemption Form PURCHASE ORDER EXEMPTION FORM TO: WOOD COUNTY AUDITOR FROM: 1 PO NO. DATE VENDOR #, NAME, ADDRESS DESCRIPTION & RATIONALE CODE ITEM AMOUNT 2 3 4 5 6 7 I HEREBY CERTIFY THAT THE SERVICE OR ITEM SPECIFIED 8 ABOVE IS NECESSARY FOR USE IN THE OFFICE/DEPARTMENT AND THAT UNENCUMBERED BALANCES AS APPROPRIATED ARE ________________________________________________ SUFFICIENT FOR PAYMENT DEPARTMENT HEAD/ELECTED OFFICIAL (Only to be used for purchases less that $1,000, excluding travel and equipment. Unless the equipment purchase is less than $100 ) White - - Auditor Yellow-Department Date Encumbered: __________ By: __________ Tax Exempt Form 14
Recommend
More recommend
