CSMFO Survey 10/10/2013 by West Valley Water District

Transcription

1 City of Moorpark City of RC Q: Do you ask that all invoices be approved and have the general ledger coding written on them? Q: Do you handle multiple invoices to the same vendor differently? For example, there are several invoices for the same vendor, but the GL number is different on each Yes, all invoices have the account Yes, multiple invoices to the string and blue ink signature of the same vendor with differing department head account strings. We only generate one check to the vendor on each pay run. Each invoice should have the following items written (see attached stamp sample): authorized signature, GL account, PO number (if applicable) CSMFO Survey 10/10/2013 by West Valley Water District Yes, we handle each invoice through the same process specifically if the GL is different for each inivoice. Q: For same vendor, do you omit the GL number on the individual invoices and instead create a summary page of all of the invoices and their GL numbers? If we receive a batch of invoices (same vendor) for apyment, then we will accept a summary page listing the invoices, amount and GL accounts. Normally, we do this process for our utilities vendors such as SCE, So Cal, Cable, etc. It will facilitate the approval process at the department level as opposed to having each individual invoice signed and GL coded. Q: Do you allow the GL number appearing on your Purchase Order, stapled to the invoice, to be enough to identify the GL codes and dollar amounts of the invoice (without marking on the invoice?) Yes, but many times there are multiple account strings so the department needs to designate which account string is for the The GL number is not on the PO and we do not require the PO to be attached to the invoice until the PO is ready to be closed. Therefore, the departments must attach a copy of the PO to the last invoice that will be paid against the PO number and they must write "closed PO". City of Indio If services are different, the GL number may be different for the same vendor. City of Santa Maria Yes, we have a standard "approved for payment" stamp that includes all the information required to process an invoice: PO number, vendor number, check box for partial or final payment (referring to partial payment of a PO), amount to pay, purchased by, and approved by (signature of authorized approver is required) Not really. We do distribute some invoices for payment approval differently, but the same approval information is needed as noted in Answer 1. For example, our office supplies company sends us a summary invoice with copies of individual orders. Those orders are sent to the appropriate department for approval for payment information and sent back to Finance staff who then compiles a listing of amounts to be charged to each GL account on the summary Yes, for example our electricity bills. Each invoice must be coded with GL number or PO number and approved. General rule, no, but we do make exceptions when a PO has several (more than 4) GL accounts. Then we allow "distribute per accounts on PO." West Valley Sanitation District An invoice needs approval if it is Whether it is a single or multiple not a 3 way match or when the invoice for the same vendor, each price exceeds the purchase order. invoice is following the same When there is a purchase order guidelines. (PO) and a packing slip that matches to the invoice, it does not need approval. When there is no PO or the PO is for service, the invoice needs approval. The PO has the general account #. If the invoice does not have a PO, then the general ledger account # will be written on the invoice by the approver. We do not require a PO for purchases of less than $2,500. The AP clerk reviews the invoice to make sure the invoice is match with the PO. The PO is stapled to the

2 City of Calabasas We still do process AP manually. We sort the mail, separate out the invoices, send the original invoices to the appropriate department and pay the invoices once we receive them back with the coding and department head approval. Our auditors and our internal policies require that we have coding and department head approval on all invoices. We don't have any AP aging because we pay what we input. Years ago, we had this rubber stamp made and ordered lots of them to give to other departments in order to get the approval process looking the same on all invoices (sample stamp provided on original ). Multiple invoices from the same vendor are input separately if we need an invoice number associated with each invoice, but they come together in our AP system and print on one check, showing each invoice number on a separate line on the stub. We use tyler Technology fundbalance accounting software. Our system also allows us to input several account numbers for one invoice if it needs to be split between many account numbers. Yes! I meant to include that! We do. For example, we get a So Cal Edison bill that covers 10 or 15 meters and we summarize on a spreadsheet listing the meter and/or Edison account number, plus the coding and then get one approval for the whole thing at the bottom of the summary spreadsheet. We don't allow the attaching of a PO to take the place of the coding and approval. We still require that the rubber stamp be on the front of the invoice and that it be coded and approved. San Gabriel Basin Water Quality Authority We have a stamp that we use that indicates GL code, vendor number, approval notation and check number and date. Each invoice is entered in No, we reference on each separately, and sometimes an When I first started invoice is coded to more than one GL number. We do issue one check per vendor, often paying multiple invoices to the same vendor. here, we did use only a summary page, but what happens is if an invoice is pulled out of the group for some reason, it's really hard to figure out where it belongs after the fact because there isn't any notation on it as to coding, approval, payment, etc. In a few situations, we also do a summary page. for example, if a vendor send us 8 invoices for treatment costs for 8 different facilities, we will prepare a summary page, and also add the referencing on each Is the purchase order number referenced on the invoice? We normally require GL code and verification on the invoice iteself we always used the stamp referred to above. This was something that we started doing as a result of an audit recommendation. Monterey Airport No. We still use the traditional "3 way match." The expense is authorized by the purchase order, original copy of PO comes to AP. The PO has the GL code, quantity, price, total expense, etc. When materials/services are received, shipping documents/proof that service is rendered is sent to AP. Invoices are date stamped by receptionist when mail is received and then forwarded to AP. PO, receipt documents and invoice are matched together and assembled into a payment package (per invoice). Invoices/payment package data is entered into accounting system. After reviewing cash requirements, checks are cut. No. The only time we create a summary page is for our credit cards. We still require a PO for credit card purchases. The Pos are matched to the cardholder's statement and verified. All the cardholders' statements (with Pos) are assembled and an excel worksheet summary by GL code placed on top with the invoice from the bank. makes keying into AP easier.

3 McKinleyville Community Services District All manual invoices must be approved and have the GL coding. We cannot only end up with different GL numbers on each inivoice to a particular vendor. We may end up with multiple GL numbers on the same invoice (this happens mostly with engineering orlegal firms working on multiple projects.) For large, complex invoices (phone bill, PG & E for the streetlights, water and wastewater treatment plant for instance) we have Excel spreadsheets tha tshow the split. If the split is an automatic allocation, the spreadsheet has formulas to do that. The total of the split must match the total of the invoices (and someone does check this) and the summary sheet must also have an approval signature. The GL number on the PO is sufficient for coding, as long as the invoice iteself has the correct approval signature. City of Rancho Cordova Depends on the nature of the expense. We seek consistency in coding based on the nature of the work being done or the goods being purchased. I'm generally not a fan of summary pages for coding because they can detatch from the I prefer to have the coding and the approval on the invoice iteself (being careful that it isn't on the remittance advice!) We do have some invoices that are coded to so many different GL codes and project numbers that the coding won't fit on the In those instances, we use a summary sheet. We also use a summary sheet for the cell phone bills. Nor preferable, since stapled documents can come apart. If the PO is written on the invoice, instead of the GL number, that will usually suffice because the coding can be verified by looking up the PO if necessary. City of Oceanside Valley Center MWD The City of Oceanside requires GL coding and approval signatures on all invoices. We code every invoice with the GL account number. Every invoice is approved by the department head of the division purchasing the item. I also approve every invoice over $300. The departments have two It is the department's options: we use an approval stamp that includes two approval signatures (items were received and appral to pay), the GL account, and a comment. Or, they can use the ATP form (Authorization to Pay); the form allows them to list separate invoices for the same vendor. Multiple invoices from one vendor may be going to different departments, so different account numbers are used. In addition, one invoice may have multiple account numbers assigned to it depending on the use. responsibility to code the invoices. They have the option to use the stamp or the ATP. They rarely take the time to code both. (Provided a copy of the Authorization to Pay (ATP) form. No. We generally just write them on the individual invoices and input individually. The approval stamp is required for payments against purchase orders. The purchase order indicates the account number(s) to be used, but it is still written on the

4 City of Ceres That is required as part of our purchasing policy. The department submits payment vouches with the vendor info, the GL coding and amounts for each line. Signatures from authorized personnel are required for payments. No, it doesn't matter how many invoices there are or how many GL numbers are used. The process is the same. We actually get the invoices Only if the PO uses only one GL both ways, but regardless of that, number. If not, the amount has to be the attached payment vouches indicated on the purchase order line has to be completed by the or invoice for payment. Finance does department requesting the not determine what work gets payment. The signature on the charged where. Additionally, payment vouches is what purchase order payments must have authorizes the check to be a signature authorizing payment. The created. We don't process signature authorizing the PO does not payments with just an invoice authorize the payment. whether it has the GL and a signature on it or not. Our ap still verifies the invoices and they have to tie and balance to the voucher. They can include as many invoices on a single voucher as they want. We require a similar document for the credit card statements and those often have well over 20 individual transactions/invoices on each one. scmtd Yes, the invoices must be signed by the department manager whose budget is being charged, and yes, the GL code must be written on the (Each department has a clerk or technician that pre processes the AP invoices before they are sent to the Finance AP processor. The invoices must be ready to process when received by Finance, AP. Each invoice must be coded with the GL code, and must be signed by the department manager. No. To me that is more work and No. more paper. Even if we have 5 or 6 invoices from the same vendor, we require an account code and a manager's signature on each Three Valleys Municipal Water District Each invoice needs to have the GL code on it. Inidividual items on each invoice, if they have a different GL code than other items on the invoice, need to be identified with the GL code. No. City of Kerman Yes, all invoices must be approved and coding is written on the warrant request not directly on the Yes, some invoices with the same vendor may be charged to different codes. Sometims the departments do write the GL accounts on the invoices to simplify the preparation of the warrant request. But, the warrant request is the summary page. As long as the person preparing the warrant request includes descriptions for the various expense items, Diana (Accounts Payable) and I should e able to match the dollars on the warrant request to the invoices when we review them. having the coding on theinvoices would be helpful, though. I'll ask Diana to scan a warrant request packet as an example and it toyou. A picture (or a scan) is worth a thousand words!

5 Central Contra Costa Sanitary District yes, we stamp all invoices with a GL coding box that has a line for signature approval. Yes, we have several departments that use the same vendor. However, coding is different for each department. No, we always list the GL numbers on the invoice in the coding box. There are some vendors that list a large number of departments on one In this case, we create an Excel coding box that gets placed on the This allows us to provide a significant amount of information in a small area. No, the GL number is written on each invoice along with the total dollar amount. Diablo Water District Invoices are sent to the department supervisor for approval and the supervisor is responsible for writing the correct account code on the Yes, even though it s the same vendor, multiple invoices may be chargeable to different account codes depending on what part of the budget we are charging against. Also, we may receive one invoice from a vendor and the supervisor is responsible for assigning charges to multiple account codes as appropriate. For example, a single invoice for chlorine may be charged to 4 different account codes based on the apportionment of the chlorine to the 4 different activities/projects. The supervisor initials AM, Oks the invoice and the GL numbers are put on the invoice with the correct apportionment of expenses. Even though the GL number is on the PO, we require the supervisor to include the GL number with their approvalon the invoice before it is sent back to AP for processing. Each supervisor has a copy of the annual budget with detail sheets showing which GL code is attached to each item/program in the budget so they know where to charge invoices. City of Lomita Yes, each invoice is stamped with an AP stamp for account coding (and for auditing purposes) as shown below (provided sample of stamp). Yes, a good example is our attorney's fees. The vendor is the same, but retainer and HR related charges are charged general fund account, and legal costs related to our water system are charged to the water enterprise fund. The payment is processed on one check with a listing of the various account distribution on the payment stub. Yes, espcially for the utility bills. Yes, that is exactly the way my agency handles it. Laguna Beach County Water District No, each would be coded to the expense area where it was used. Coded on individual invoices, then recorded on spread sheet! City of San Juan Capistrano City of San Bernardino Yes, we also ask for a date received with the purchase order number, if applicable No, they are not handled differently. Each invoice is entered individually to prevent duplicate payment. So if we receive 10 invoices for Vendor A being charged to the same account number the AP Specialist is still going to enter each of the 10 invoices individually so we have theinvoice number entered/tracked. Yes, this happens quite often. This hasn't occurred but if it did, we probably would. When processing invoices applied against a PO #, generally, the Department will write the PO # (and the GL Account number since some Pos have more than one account number being charged) on the invoice when it's submitted for payment We actually have a stamp that we ask them to write the GL numer with the project number if applicable, the purcase order number, the date received and signature Solano Irrigation District If an invoice needs to be manually approved, we do ask the person who is authorized to approve the expense to provide us with the GL Code. Every invoice is treated on a standalone basis. Each invoice is unique, regardless of how many we may receive from the same vendor. If an invoice for a good or service has a PO, we don't write the GL code on the

6 Sacramento Regional Fire/EMS Communications Center Our GL accounts default by vendor name. We have an excel spreadsheet with a vlookup formula to look up GL accounts by vendor name. Then accounting reviews to determine if that's the right account. We don't have different GL segments based on department because we are a small district (50 employees). And because Accounting assigns the GL codes, if we need different GL codes for different invoices from the same vendor, then Accounting just changes the default assigned GL code for that When the invoices comes, AP matches it against the PO with the approval , and processes for payment. County of Monterey No.