Business Affairs & Consumer Protection

Department of

C I T Y O F C H I C A G O

Fiscal TA Workshop - 2014 Delegate Agencies Vouchering

Corporate

Maria Lapacek, Commissioner

January 29, 2014

2

• Opening Remarks – Jeffrey Lewelling

• Voucher and Fiscal Payment - Kenneth Jones

• Q & A

AGENDA

3

1. Finance & Program Teams

• For all finance and contract questions, call 312.744.6060

• Make sure to state your question regards “Delegate Agency finance and contracts” to ensure your call is directed appropriately.

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

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

6

3b. What is New – Operational Changes (Cont.)

• Standard Voucher & Budget Detail Forms

• Must Track Monthly Expenditures Against Your

Budget

7

Standard Voucher Template &

Instructions

4. VOUCHER & BUDGET DETAIL FORMS OVERVIEW

Review of Budget Detail Form

8

SAMPLE CORPORATE

5. SAMPLE VOUCHER FORMS OVERVIEW

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Voucher for Allowable Reimbursement

Expenditures are Submitted to:

6. VOUCHER SUBMISSIONS

Department of Business Affairs and Consumer Protection

Finance Division

City Hall Room 805

121 North LaSalle

Chicago, Illinois 60602

Only for BACP Programs:

NBDC SA

10

7. VOUCHER DELETIONS

Common Reasons03 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

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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

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

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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

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Inform Program Management of Important Program Changes

10. BUDGET REVISION OVERVIEW

• Cover Letter – Maria Lapacek

• Attention: BACP Finance

• Budget Revision Forms (4)

• Reason or Justification

• Overall Program Impact

• Approval Notification

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11. CONTRACT COMPLIANCE MONITORING

• Independent Audit

• Internal Audit (Rena Lira, Director of Internal Audit) o A-122 Audits o A-133 Reviews

• Management Decision Letters

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• 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

12. FISCAL COMPLIANCE REQUIREMENTS

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13. 2014 SPECIAL CLOSEOUT MANDATES

• Budget Revision Deadline

October 15, 2014

• Voucher Submission Deadline

January 15, 2015

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CV Number:

Release # BFY Fund Dept Orgn Appr Rptg

29000 1 14 0100 070 2005 0135

Vendor Name: ABC Company Invoice Number: 1

Program Name: NBDC Invoice Period Covered: 01/01/14 to 01/31/14

Original Submission X Date Submitted 02/15/14

Federal Employer ID Number: 36-98765432 Resubmission Date Submitted

Line Account Approved Amount Additions Amount Adjmt

Cost Category # Code Budget Requested (Deletions) Approved Code

Personnel 220005 $4,615.00 $384.60

Fringe Benefits 220044 $500.00 $29.44

Operating/Technical 220100 $3,600.00 $250.00

Professional/Third Party Srvcs 220140 $1,500.00 $200.00

Travel 220200 $200.00

Material & Supplies 220300 $2,200.00

Equipment 220400 $385.00

Other 220999

Totals $13,000.00 $864.04

Amount Released: Vendor Number: SC000000 Date:

Preparer: Phone: 773-123-4567

Additions: Bank:

Bank Address:

Less Deletions: Account Number:

Approved For Payment:

Advance Liquidated:

Invoice Amount:

Audited By: Authorized Signature:

Date: Type or Print Name:

Approved By: Title: Date: 2/1/2014

DPD USE ONLY Date Recd: By:

Date Received VATS:

For Comptroller's Office Use Only

Comments

For Comptroller's Office Use Only Agency Certification

2/1/2014

99000888

First National Bank

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.

Jane Smith

$

CHECK ONE:

PO Number

Executive Director

$

$

$

$

Site Address: 121 Anywhere Ave.

Comptr. Use Only

1313 Mockingbird Lane

$

Phone: 773-123-4567

John Doe

CITY OF CHICAGODEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION

Monthly Delegate Agency Invoice Form 1 Cover Page

Resubmitted invoices: use original voucher number plus "R" (e.g "5-R")

CORPORATE SAMPLE VOUCHER

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FORM 2

(A) Vendor Name: ABC Company

(B) Date Submitted: 02/15/14 (D) Invoice Period: 1/1/14 to 1/31/14

(C) PO Number: 29000 (E) Voucher Number: 1

(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)

1/15/14 000123 John Doe 220005 Exec Director $1,000.00 50.0% $192.30

ADP direct deposit US Treasury 220044 Social Security $200.00 $11.93

ADP direct deposit US Treasury 220044 Medicare $100.00 $2.79

1/31/14 000126 John Doe 220005 Exec Director $1,000.00 50.0% $192.30

ADP direct deposit US Treasury 220044 Social Security $11.93

ADP direct deposit US Treasury 220044 Medicare $2.79

$384.60

$29.44

$414.04

CITY OF CHICAGODEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION

PERSONNEL-FRINGE COSTS DETAIL

TOTAL Vouchered (Category 220005 + 220044)

NOTE: Attach payroll documents (checks, direct deposit) and other comments as needed. Contractor comments:

City Comptroller Comments:

TOTAL for Cost Category 220005 (Insert total here)

TOTAL for Cost Category 220044 (Insert total here)

Total Adjustments

Amount Approved

For Comptroller's Office Use Only

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FORM 3

(A) Vendor Name: ABC Company

(B) Date Submitted: 02/15/14 (D) Invoice Period: 01/01/14 to 01/31/14

(C) PO Number: 29000 (E) Voucher Number: 1

(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)

01/13/13 0000124 XYZ Company - Rent 220100 Operating/Technical $500.00 50.0% $250.00

01/25/13 0000125 Mike Smith - Consulting 220140Professional/Third Party Srvc $200.00 100.0% $200.00

$450.00

CITY OF CHICAGODEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION

NON-PERSONNEL COSTS DETAIL

Sort expenditures by Account Code

( y Code and transfer to the appropriate Account Codes in Form

1)Comptrollers Use Only

Comments:Total Adjustments

Amount Approved

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Period Covered by the Certificate: Invoice Number: Fund Number:

From: 01/01/14 To: 01/31/14 1 0100

Purchase Order Number: Release Number:

29000 1

Federal Employer I. D. Number:

Authorized Signature

Printed Name

Title

Date

THIS TAX PAYMENT CERTIFICATE MUST ACCOMPANY ANY CLAIMS FOR PAYROLL PAYMENTSMADE ON A DELEGATE AGENCY INVOICE. COMP- TPC-01 REVISED 11/10/08

Site Address: 121 Anywhere Avenue

02/01/14

Executive Director

John Doe

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.

CITY OF CHICAGO

DEPARTMENT OF BUSINESS AFFAIRS AND CONSUMER PROTECTION

DELEGATE AGENCY TAX PAYMENT CERTIFICATE

36-98765432

Program Name: NBDC

Vendor Name: ABC Company

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For voucher matters:Adrienne Ransom-Harper 312-744-6772

For updating insurance certificates:Maria Santiago 312-744-7923

For updating bank information:Susan Littlefield, Supervisor 312-744-7124

For updating office, agency name change, budget revisions and staff changes:Contact your appropriate DPD liaison or program manager

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

NOTE: Email Maria your insurance certificate to Maria.Santiago@cityofchicago.org and call her to confirm receipt. Also email a copy to your DPD contact.

Common Reasons03 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

Other Reasons01 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

VOUCHER DELETION LEGEND

VOUCHER DELETION LEGEND

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QUESTIONS & ANSWERS