ACCOUNTS PAYABLE Wood County Auditor & Commissioners Offices - - PDF document

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ACCOUNTS PAYABLE

Wood County Auditor & Commissioners’ Offices July 24, 2019

Introduction

Matthew Oestreich Wood County Auditor

Accounts Payable Training

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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 1ST – Permanent Appropriations are adopted after beginning cash balances are confirmed and appropriations do not exceed the Certificate of Estimated Resources

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Official Certificate of Estimated Resources

UNENCUMBERED CASH JANUARY 1ST ESTIMATED REVENUE AMOUNT AVAILABLE 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

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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

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Financial Reports

BUDGET PRIOR YEAR BUDGET CASH REVENUE CERTIFICATE

Cash (Fund Report)

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Revenue Budget (Appropriations)

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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

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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

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Deposits of Public Money

(Compliance Requirement - Ohio Revised Code § 9.38)

• Money must be deposited with the treasurer
• r 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

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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 From ( - ): Amount To ( + ): Amount 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

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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

• r collected by them or by their subordinates under color of
• ffice.”
• 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

• f 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.

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2-Part PO

CREATE 2 PART PO* AUDITOR

(Encumber Funds)

PURCHASE RECEIVE INVOICE GENERATE BILLBACK SUBMIT TO AUDITOR (Audit process) BCC (Approve payment of vouchers) AUDITOR (Process payment of vouchers)

*2 Part PO may be used for

supplies, repairs, utilities, computer software, etc.

4-Part PO

BCC** AUDITOR (Review, approve, & encumber funds) GENERATE 4 PART PO* BCC (PO returned to Office/Dept.) PURCHASE INVOICE/ BILLBACK AUDITOR (Audit process) BCC (Approve payment

• f vouchers)

AUDITOR (Process payment

• f vouchers)

*Requests for equipment,

contracts, capital improvements,

• etc. must be accompanied by

quotes (if applicable) **Submission deadline to be placed on BCC Agenda is 3:30 PM on Friday for Tuesday’s agenda & 3:30 PM on Tuesday for Thursday’s agenda.

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Purchase Order

QTY. UNIT DESCRIPTION AND RATIONALE UNIT PRICE AMOUNT 8 9 10 11 12 Commissioner ______________moved and Commissioner _______________seconded the foregoing resolution and the roll being called on it adoption , the vote resulted as follows: ___________ ___________ ___________ 15 16 Attest: __________________________________________ Clerk of said Board. TOTAL 17

PURCHASE ORDER

Wood County Board of Commissioners

One Courthouse Square Bowling Green, Ohio 43402

It is hereby certified that the following amounts required to meet 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 White Original: VENDOR

TOTAL 13

Wood County Auditor Date Encumbered: ________________By: ___________________ Elected Official / Department Head Goldenrod: AUDITOR 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 White Duplicate: COMMISSIONERS Green: USING DEPARTMENT

PO Exemption

CREATE PO EXEMPT FORM AUDITOR (Must be received w/i 5 days of purchase) INVOICE/ BILLBACK AUDITOR (Audit process) PURCHASE ITEM* BCC (Approve payment

• f vouchers)

AUDITOR (Process payment

• f vouchers)

*PO Exempt forms may be used for purchases less than $1,000 (excludes travel, equipment, & service contracts)

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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 8

________________________________________________ DEPARTMENT HEAD/ELECTED OFFICIAL I HEREBY CERTIFY THAT THE SERVICE OR ITEM SPECIFIED ABOVE IS NECESSARY FOR USE IN THE OFFICE/DEPARTMENT AND THAT UNENCUMBERED BALANCES AS APPROPRIATED ARE SUFFICIENT FOR PAYMENT (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

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Travel Policy & Procedure

Rachel Richmond, Fiscal Coordinator Wood County Commissioners

Travel Reimbursement Policy

Commissioners’ Resolution 14-754; Ohio Revised Code §325.20

• Signed purchase orders by Dept. Head/Elected Official and

approval by Commissioners required prior to travel (if received after travel has occurred, expenses may not be reimbursed).

• Out-of-state travel prohibited unless mandated (letter from
• Dept. Head/Elected Official is required).
• No reimbursement for meals within county unless included

as part of the registration fee

• Non-reimbursable expenses …alcohol, snacks, candy,

cosmetic needs, entertainment, etc.

• Tax consequences
• Submit itemized receipts
• When entering electronic travel PO’s “TRAVEL” needs to be

entered in the key word area.

• Enter purchase order number in the Req # not “N”.

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Travel

TRAVEL GENERATE TRAVEL PO BCC (Post on agenda*, review & approve) AUDITOR (Review, approve & encumber funds) BCC (Resolution & PO returned to Office/ Dept. BILLBACK (Include mileage log & receipts) AUDITOR (Audit process) BCC (Approve payment

• f vouchers)

AUDITOR (Process payment

• f vouchers)

*Travel Requests must be

submitted by 3:30 PM, Monday for Tuesday’s Agenda & by 3:30 PM, Wednesday for Thursday’s Agenda

Travel PO

Date(s): 9 Location & City: 10 Business Purpose: 11 EXPENSES: Registration/Training 12 _____ @ $__________ $ Lodging 13 _____ @ $__________ (to include bed tax) $ Transportation Mileage 14 _____ miles @ _______ (IRS Standard) $ Parking 15 Other: 16 airfare,tolls,taxi,etc. (be specific) _______________________________________ __________________________________________________________________________ __________________________________________________________________________ $ Meals 17 _____ 1/2 days @ $20.00 (plus 15% gratuity) $ _____ full days @ $35.00 (plus 15% gratuity) $ Miscellaneous (be specific) 18 _________________________________________________________ _________________________________________________________________________________ $ 21 22 20 TOTAL 23

PURCHASE ORDER

Wood County Board of Commissioners

One Courthouse Square Bowling Green, Ohio 43402

It is hereby certified that the following amounts required to meet 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 White Original: VENDOR White Duplicate: COMMISSIONERS Goldenrod: AUDITOR Green: USING DEPARTMENT

TOTAL $ 19

Date Encumbered: ________________By: ___________________ Wood County Auditor Elected Official / Department Head Purchase Order No:___1________________________ Resolution No: _______5____________________ Purchase Order Date:__2_______________________ Resolution Date: _____ 6____________________ Vendor No:___________3_______________________ Office/Department: ___7____________________ Vendor Name and Address: Name(s): ____________8____________________ 4

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Mileage Log Payment Process

Wood County Auditor’s Office Judy Dreier Julie Allison Amanda Holman

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Billback Bill Schedule

Department ___________________1_____________________________ BILLS TO BE APPROVED FOR BILL DATE _______2_____ Page __ of __

VENDOR NAME VENDOR PURPOSE OF VOUCHER CODE ITEM DETAIL WARRANT PURCHASE NUMBER AMOUNT AMOUNT ORDER NO. 3 4 5 6 7 8 9 GRAND TOTAL 10

________________________________ ________________________________ ________________________________

__________________11________________________ DEPARTMENT HEAD

The County Auditor is ordered to issue his warrant for the payment of the above listed bills (vouchers)

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Vendor Identification (W-9) Designation-Check Pick-up Form

Date: _________________ DESIGNATION OF PAYROLL AND/OR ACCOUNTS PAYABLE CHECK PICK-UP PAYROLL BUDGETARY

1. 1. 2. 2. 3. 3. 4. 4. 5. 5.

I herby authorize the above person(s) to pick up payroll and or budgetary checks as designated above. Department Head Department

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Stop Payment Request Form

WOOD COUNTY STOP PAYMENT FORM

To: Wood County Auditor From: Date: Phone:

Please apply a stop payment to the following issued checks:

Check No. & Date Vendor Name Reason for Re-issue Vendor # Amount Will this check need to be re-issued? Yes ____No ____ Will the department need to be notified when the check is re-issued? Yes ____No ____

___________________________________ Authorized Signature

For Auditor's Office Use Only: Stop Payment Issued Date: Check Re-Issue Date: Check Re-Issue Number:

Use of County Equipment

Dee Stewart

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Taxable Fringes

Vickie Clouser and Cheryl Frobose Wood County Auditor’s Office

Quarterly Department Benefit Report

• Dept. Name

Quarter: Deparment #: ________________________________________ Year: Check Date: __________ REPORTING SCHEDULE

• Dec. 2018 and 1st Qtr 2019 due by Mon. April 15--reflected on April 26th pay

2nd Qtr 2019 due by Monday, July 8--------------- reflected on July 19th pay 3rd Qtr 2019 due by Monday, October 14----------reflected on October 25th pay Oct & Nov 2019 due by Monday, November 25 ---reflected on December 6th paydate Employee Number Employee Name Quarterly Fringe Benefit Total 5 Digit Salary Account Department Fringe Benefit Total

• $

It is also necessary to file this report form with -0- totals if that is the case in any quarter. Please list each employee and their fringe benefit quarterly total on this page and attach the Employee Quarterly Fringe Benefit Reports. If you have no fringe benefits to report then mark "None to Report" on this page and submit it with your payroll report as per the above schedule. Terminated employees fringe benefits total must be submitted with their last payroll information. Authorized Payroll Signature: Date: 5 Digit Acct No. Full Account NoAmount

Auditor Form Rev. 09/08/08

Grand Totals

excel-Fringe Benefit Forms

Wood County Quarterly DEPARTMENT Fringe Benefit Report

(Please attach this individual employee reports to this cover report)

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Quarterly Employee Benefit Report

• Dept. Name

Quarter: Deparment #: ________________________________________ Year: Check Date: __________ REPORTING SCHEDULE

• Dec. 2018 and 1st Qtr 2019 due by Mon. April 15--reflected on April 26th pay

2nd Qtr 2019 due by Monday, July 8--------------- reflected on July 19th pay 3rd Qtr 2019 due by Monday, October 14----------reflected on October 25th pay Oct & Nov 2019 due by Monday, November 25 ---reflected on December 6th paydate Employee Number Employee Name Quarterly Fringe Benefit Total 5 Digit Salary Account Department Fringe Benefit Total

• $

It is also necessary to file this report form with -0- totals if that is the case in any quarter. Please list each employee and their fringe benefit quarterly total on this page and attach the Employee Quarterly Fringe Benefit Reports. If you have no fringe benefits to report then mark "None to Report" on this page and submit it with your payroll report as per the above schedule. Terminated employees fringe benefits total must be submitted with their last payroll information. Authorized Payroll Signature: Date: 5 Digit Acct No. Full Account NoAmount

Auditor Form Rev. 09/08/08

Grand Totals

excel-Fringe Benefit Forms

Wood County Quarterly DEPARTMENT Fringe Benefit Report

(Please attach this individual employee reports to this cover report)

Internet Auction

Rachel Richmond

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Internet Auction Form

Comprehensive Annual Financial Reporting (C A F R)

Rick Rosendale Wood County Auditor’s Office

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Records Retention