I am circulating this memorandum in order to provide a clear, written reference piece for the fiscal schedules and systems which are being implemented uniformly for the agency. This memorandum will serve as a standard reference for fiscal and reporting schedules and procedures. Therefore, it is important that the senior staff and fiscal staff be fully familiar with the contents of the memo. It can and should be updated as necessary and appropriate; therefore, please offer any comments, corrections, or suggestions which would help validate or improve the systems and schedules now prescribed. "Attached" are the following:
I shall address each of these items briefly:
Payroll and Payables Schedules
These schedules are given in order to provide a basis for us together to develop sound and workable processing schedules. Please review these schedules carefully and advise me whenever you find any problems, omissions, conflicts, or other areas which should be considered for improving these schedules and systems. Senior staff shall be responsible for ensuring that all of their staff are informed concerning the requirements and limitations of these schedules and systems. We will not accept ignorance and alibis as excuses when something fails to get processed and paid on time -- be it payables or payroll.
AACS Reporting Schedule
Herein is committed to writing all the AACS fiscal reports and submissions which are now being provided. I feel that it serves a productive end for all to be advised of the number and complexity of reports for which we are responsible. I think by virtue of reviewing the above-noted schedules plus the reporting requirements with which we must comply that we can all agree that maximum staff cooperation and mutual support is vital in order for us to have the proper flow and effectiveness for our fiscal and reporting systems.
Senior staff shall be responsible for ensuring that all of their staff are informed concerning their role and inputs for the respective reports in order to ensure a timely and accurate submission of all reports.
Statement of Cash Receipts and Disbursements (Uniform Monthly Financial Report)
This financial report presently represents the agreed form which is the most appropriate uniform budget review instrument to effectively monitor the AACS financial status by program and by agency on a monthly basis. This report is to be provided by the fiscal department monthly for each AACS program.
Program management staff are responsible for reviewing the financial status of their project(s), advising the Executive Director on the progress and/or problems within the program, planning and taking appropriate corrective action(s), where necessary, and effecting such measures through the Financial Administrator who has the responsibility for all AACS fiscal operations and fiscal staff.
Payroll Due Date Schedule/Revised Payroll Policy Statement
Board policy established the AACS system of delayed payroll due dates -- to the end of the subsequent pay period worked. The Board of Directors on February l9, l980 considered and adopted the change in personnel policy which permitted this change to occur. All AACS employees are automatically put on this schedule from the beginning of their employment. (Please refer to Operational Memorandum # 10 for further detail.)
All of this is predicated on the timely submission of time sheets, prompt payroll clerk and supervisory review and approval. Untimely submission or review may result in the payroll being delayed until the next due date for given persons. That person, supervisor or whomever who may be responsible for the delay must accept the responsibility for it. We must be systematized and we must adhere to the system.
In closing, let me urge your careful attention, study and dissemination among your staff of the following schedules.
PAYROLL SCHEDULE
Generally speaking, a typical processing schedule would go as follows --
DAYS 1-28:**
Day 1-3 | Supervisors receive employee-enrollee time and travel sheets and any other employee claims.
Day 1-5 | Supervisors receive, review, approve (or correct) time, travel and other employee claims.
Day 5 | All time sheets received, reviewed, approved by supervisors, and forwarded to the Payroll Manager.
Day 5-9 | All time sheets reviewed and processed by the Fiscal,Department, Computer Payroll Worksheet run for Fiscal Department/supervisors' review and approval.
Day l0-12
Day l3 | Mail the preceding period's payroll due on the l4th day (Friday).
Day l4 | Make payroll distribution for period ending the last of the preceding month.
Cycle repeats...**
Day 15*-17 | Supervisors receive employee-enrollee time and travel sheets and any other employee claims.
Day 15*-19 | Supervisors receive, review, approve (or correct) time, travel and other employee claims.
Day 19 | All time sheets received, reviewed, approved by supervisors, and forwarded to the Payroll Manager.
Day 19-23 | All time sheets reviewed and processed by the Fiscal,Department, Computer Payroll Worksheet run for Fiscal Department/supervisors' review and approval.
Day 24-26
Day 27 | Mail the preceding period's payroll due on the l4th day (Friday).
Day 28 | Make payroll distribution for period ending the last of the preceding month.
* Actually, time sheets are due for submission on the previous day ** In February, this schedule must be advanced 2-3 days.
PAYABLES SCHEDULE
DAYS 1-30/31:
Day 1-5 | As received, process supervisor-approved employee travel, time (SCP/FGP), other employee claims; process as time permits (Employee claims not processed by the end of the 5th must await the 20th payables date.)
Day 5-8 | Review program directors approval/corrections, key-in, run Payables Print-Out, and check for accuracy; run payables checks for claims received by the 25th for preceding month; file payables support documentation.
Day 8-10 | Prepare payables for mailing.
Day 10 | Issue payables checks (SCP/FGP stipends, employee claims, others) (SECONDARY PAYABLES DATE)
Day 25-10 | Receive billings, employee claims not processed for the 10th, other claims; process as received; match up billings to Purchase Orders, code as received and allocate charges.
Day 10 | Cut-off date for receipt of billings due for payment on the 20th.
Day 10-l5 | Finalize coding, allocation, match-up with Purchase Orders; forward to supervisors for approval; return to bookkeeping ready for keying-in.
Day l5 | Employees/Enrollees submit time (SCP/FGP), travel and other claims.
Day 15-l8 | Review program directors' approved bills (AACS-Received by the l0th); key-in; check Payables Print-Out for accuracy; run payables checks; file support documentation.
Day l8-20 | Prepare payables for mailing.
Day 20 | Issue payables checks, excluding SCP/FGP stipends and enrollee claims.
Day 20-23 | Key-in SCP/FGP stipends and enrollee claims; run checks
Day 25 | Issue SCP/FGP stipend and enrollee claims payables.
Day 10-25 | Receive payables claims, code as received (for payment on the 20th, the following month.)
Day 25 | Cut-off date for receipt of billings (except employee claims) due for payment on the l0th, the f following month.
Day 25-5 | Review and approval of claims by supervisors (for claims payable on the l0th, the following month) Last Day Employees/enrollees submit time (SCP/FGP), travel and other claims.
ON-GOING: File Purchase Orders as issued; match-up billings to Purchase Orders as received; code and allocate charges.
AACS REPORTING SCHEDULE
Due Date ... || ... Report (Recipient Agency) ...
Day 1-5 | Employee time, travel, activity reports (AACS); enrollee claims (SCP/FGP), CSBG staff monthly activity & synopsis reports; Title V project reports and others.
Day 5 | USDA Child Care Food Program Reimbursement Request (Kentucky Department of Education)
2nd Wed | GRITS Ridership Summary (Kentucky DOT)
Day 10 | Wx. monthly services report Statement of expenditures/financial report
Day 15 | Compiled AACS project activity reports (AACS administration)
Day 15 | Head Start Quarterly Report of Cash Transactions (DHHS/ACYF)
Day 15 | RSVP, FGP & SCP Cash Advance Requests (CNCS/NSSC)
Day 15 | United Way Quarterly Reports -- 45 days after quarter's end (United Way)
Day 15 | Child Nutrition Bi-Monthly Reports (Kentucky Department of Education)
Day 15-20 | SCP/FGP enrollee claims -- time, meals, other
3rd Tues (l5th-2lst) | AACS Monthly Statement of Cash Receipts & Disbursements -- by project and AACS composite (AACS administration and Board of Directors)
Day 20 | RSVP & SCP/FGP Sponsor's Quarterly Report
Last Day | Head Start Quarterly FSR/601-T (CHHS/ACYF)
Last Day | RSVP, FGP & SCP Quarterly FSR's (ACTION)
Last Day | GRITS Section l8, l6(b)2 Financial Reports -- for the preceding month (Kentucky DOT)
Last Day | Tax Reports, Quarterly -- 30 days after the end of the quarter:
Last Day | IRS 94l/Employee's Quarterly Federal Tax Return Kentucky State Tax Report & U.I. Contributions Report
Last Day | City Tax Reports: Owensboro, Hancock County, Hopkinsville, Madisonville, Cadiz & others
Semi-Annual | Head Start: Program Information Report (P.I.R.) due January 31 and July 31.(DHHS/ACYF, Washington, D.C.)
Annual | Head Start Handicap Questionnaire -- due March 31 (DHHS/ACYF, Washington)
Annual | United Way Prior Year Activity Summary -- due April l5 (United Way)
Annual | AACS Annual Report -- due at AACS Annual Meeting in June (AACS Board of Directors and the public)
Annual | Affirmative Action Plan (New or Updated)
Annual | Property Inventory (Updated)
Annual | Indirect Costs Proposal -- due with organization-wide audit to the DHHS Cost Allocation Division, Washington, no later than July 31st.
NOTES: All reports are monthly unless otherwise specified.
ADDENDUM
Last Week of the Month Before the Quarter Begins - RSVP Cash Advance Requests (ACTION)
10th Work Day After End of the Quarter - RSVP Sponsor's Quarterly Report (ACTION)
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Last updated on November 30, 1996 || E-mail Ron Logsdon, AACS executive director