1. LSME: L. Flora 1 Detailed Activities Key Activities Role Description Role Design and Impact To account for property inventory and notify insurance companies. Tag property Report property to Insurance Disposal of Assets Maintain Inventory of Assets Maintain History of Assets Process Fixed Asset Betterment (FB) Document Tag property Record in MARS: value, description of asset, type of asset procurement document, serial number, model number, etc. Complete FA (Fixed Asset Acquisition) document* Disposal of Assets Sell Asset to public Discard Asset Trade-In Asset Sell Asset to another agency (system transfers) Donate Asset to charity Give Asset to Surplus Property Maintain Inventory of Assets Physical counts of property inventory Reconcile Discrepancies Process Fixed Asset Betterment (FB) Document Review Fixed Asset Betterment (FB) Document Business Area: Fixed AssetsMARS Roadmap: Fixed Assets “To Be” Redesigned Role (Fixed Asset) Property and Insurance Control Management Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

2. LSME: L. Flora 2 Current to New Role Comparison for (Fixed Asset) Property and Insurance Control Management Changed Activities Activities That Remain the Same Activities No Longer Performed Definition of Terms Training and Skill Needs Role Design and Impact TimingTiming Receive Invoice from Accounting Manual Report to Department of Insurance Fixed Asset= personal property and what was previously defined as inventory by many agencies Tag Property Sell Asset to Public Discard Asset Trade-In Asset Sell Asset to Another Agency (system transfers) Donate Asset to Charity Give Asset to Surplus Property Physical counts of property inventory Reconcile Discrepancies Report property to Insurance Maintain History of Assets Process Fixed Asset Betterment (FB) Document Record in MARS: value, description of asset, type of asset procurement document, serial number, model number, etc. Review Fixed Asset Betterment (FB) Document MARS Fixed Assets Prerequisites: MARS Computer Based Training MARS Computer Literacy Training N/A

3. LSME: L. Flora 3 Current to New Role Comparison for (Fixed Asset) Property and Insurance Control Management Role Design and Impact Additional Notes Additional Notes In the future the Department of Insurance will be electronically notified of property, as opposed to receiving a manual report. The method utilized for asset disposal depends on the agency type. Concerning Maintaining Inventory of Assets: STARS only tracks property over $5,000; MARS will track whatever agencies set as the dollar limit. Agencies will enter this information once, and it will be stored in the system. This will be much more efficient and accurate than the current process, in which each agency maintains their own tracking system for property under $5,000. An additional benefit of MARS is that notification of purchased assets will be much faster and more accurate than under the current system. Individuals will no longer receive an invoice from Accounting indicating property purchases. This process will be electronic- a form will be completed on the computer. Maintain History of Assets- a new key activity for this role. This history will be electronic and will allow for more accurate tracking of assets. Fixed Asset Betterment (FB)- It is the same type of document as a Fixed Asset (FA). It ties an improvement to a particular Asset and can be depreciated. Template Key Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Documents Relevant to Role MARS Documents Documents Formerly Used DOA-02: Pay-In Voucher [1]Fixed Asset Acquisition (FA) Fixed Asset Betterment (FB) Fixed Asset Modification (FC) Fixed Asset Disposition (FD) Fixed Asset Sale (FS) Fixed Asset Transfer (FT) Fixed Asset Funding Source Modification (FF; Central Agency Only) Cash Receipt (C1) [1]

4. LSME: L. Flora 4 Detailed Activities Key Activities Role Description Role Design and Impact The supervision of staff in the management of fixed asset property. Oversee Property and Insurance Control Management Reconcile Discrepancies Review Fixed-Asset Reports Business Area: Fixed AssetsMARS Roadmap: Fixed Assets “To Be” Redesigned Role Supervision of Fixed Asset Property Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field. Oversee Property and Insurance Control Management Oversee all changes to documents Oversee all additions of assets Oversee all asset disposal

5. LSME: L. Flora 5 Current to New Role Comparison for Supervision of Fixed-Asset Property Changed Activities Activities That Remain the Same Activities No Longer Performed Definition of Terms Training and Skill Needs Role Design and Impact TimingTiming Oversee Property and Insurance Control Management Reconcile Discrepancies Review Fixed-Asset Reports Fixed Asset= personal property and what was previously defined as inventory by many agencies Prerequisites: MARS Computer Based Training MARS Computer Literacy Training July 1, 1999 N/A

6. LSME: L. Flora 6 Current to New Role Comparison for Supervision of Fixed-Asset Property Role Design and Impact Additional Notes Additional Notes The scope of the supervisory roles depends on each particular agency. It may be likened to a property officer or a director of accounting. In some agencies, the same person does both supervision and management of fixed-assets. In some agencies, the supervisory role may be removed from other areas of fixed-asset management. Template Key Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Documents Relevant to Role MARS Documents Documents Formerly Used DOA-02: Pay-In Voucher [1] Fixed Asset Acquisition (FA) Fixed Asset Betterment (FB) Fixed Asset Modification (FC) Fixed Asset Disposition (FD) Cash Receipt (CR) Fixed Asset Sale (FS) Fixed Asset Transfer (FT) Fixed Asset Funding Source Modification (FF; Central Agency Only) Fixed Asset Management Reports Cash Receipt (C1) [1]

7. LSME: L. Flora 7 Detailed Activities Key Activities Role Description Role Design and Impact To manage condition and risk associated with each individual asset. Fixed Asset Observation Review Insurance/ Risk Coverage Fixed Asset Observation: Property observation Evaluate condition of property Conduct a condition assessment dispose of property repair property replace property reevaluate property Review OSHA requirements, Kentucky Revised Statutes, building codes, and other laws & regulations pertaining to fixed asset management Review Repair and Maintenance Table for Fixed Assets (MARS automatically updates table) Review Fixed Asset History, including the following: Establish replacement dates Update useful life Review condition update Review maintenance agreement Review Insurance/ Risk Coverage: Review insurance coverage and receive notification of claims and complaints against an agency involving a fixed asset Business Area: Fixed AssetsMARS Roadmap: Fixed Assets “To Be” Redesigned Role Fixed Asset/Liability Management Notes: Bold, italic text indicates activities supported and/or facilitated to a significant degree by MARS. “*” Indicates activity for which significant reductions in time and/or effort to complete are expected due to automation and/or streamlined processes. “(F)”Indicates activities that are dependent upon agency structure and/or agency willingness to “push” accountability to the field.

8. LSME: L. Flora 8 Current to New Role Comparison for Fixed Asset/ Liability Management New Activities Activities That Remain the Same Activities No Longer Performed Definition of Terms Training and Skill Needs Role Design and ImpactTimingTiming Fixed Asset= personal property and what was previously defined as inventory by many agencies Prerequisites: MARS Computer Based Training MARS Computer Literacy Training Property observation Evaluate condition of property Conduct a condition assessment dispose of property repair property replace property reevaluate property Review OSHA requirements, Kentucky Revised Statutes, building codes, and other laws & regulations Review insurance coverage and receive notification of claims and complaints against an agency involving a fixed asset Review Repair and Maintenance Table for Fixed Assets (MARS automatically updates table) Review Fixed Asset History, including the following: Establish replacement dates Update useful life Review condition update Review maintenance agreement N/A July 1, 1999

9. LSME: L. Flora 9 Current to New Role Comparison for Fixed Asset/ Liability Management Role Design and Impact Additional Notes Additional Notes Template Key MARS will bring to agencies, for the first time, the ability to tag and track all types of fixed assets in one system rather than many. MARS will greatly enhance the efficiency with which fixed assets are managed, allowing agencies to track fixed assets throughout their entire lifecycle. Through the use of the Repair and Maintenance Table for Fixed Assets, as well as the Fixed Asset History, MARS will simplify the process for managing fixed assets. Activities that will be completed via MARS have been highlighted through the use of italic, bold font. Activities that are dependent upon agency structure and/or agency willingness to “push” accountability out to the field are identified with an “(F)”. Activities for which significant reductions in time and/or effort required are expected to result from automation and/or process streamlining are indicated with an “*”. Detail activities are grouped according to the key activity (underlined) they support. MARS documents are cross-referenced (by number) to the document(s) they replace. For more information on the process flow for activities regarding this area, please consult the MARS Roadmap document cited. Roadmaps may be found at http://www.state.ky.us/agencies/adm/mars/marssua.htm. For more training guidance, please consult the MARS Training Curriculum, which will be posted to the MARS page of the Simplified Administrative Services Web site at http://www.state.ky.us/agencies/adm/mars/mars.htm. Documents Relevant to Role MARS Documents Documents Formerly Used DOA-02: Pay-In Voucher [1] Fixed Asset Acquisition (FA) Fixed Asset Betterment (FB) Fixed Asset Modification (FC) Fixed Asset Disposition (FD) Cash Receipt (CR) Fixed Asset Sale (FS) Fixed Asset Transfer (FT) Fixed Asset Funding Source Modification (FF; Central Agency Only) Fixed Asset History Cash Receipt (C1) [1]