1. DAS: State Controller's Division1January 2010 Department of Administrative Services State Controller’s Division Updated January, 2010

2. DAS: State Controller's Division2January 2010 P ROGRAM O VERVIEW  Operate statewide payroll and accounting systems in accordance with national standards and regulations  Develop corporate internal control policies and systems that protect Oregon’s financial data integrity  Produce accurate and timely annual financial statements and other financial reports  Provide small agency accounting and budget services

3. DAS: State Controller's Division3January 2010  Services are provided through five functional teams.  Administration & Special Programs  Statewide Financial Management Services  Statewide Accounting and Reporting Services  Oregon Statewide Payroll Services  Shared Client Services Programs & Services

4. DAS: State Controller's Division4January 2010 Division Administration & Special Programs  Provides leadership and support for statewide fiscal actions and initiatives  Provides statewide accounts receivable guidance to agencies  Provides statewide internal control guidance to agencies  Responsible for external and internal financial communications and customer relations  Provides daily management and administrative support to the division  Short, mid-range and long term planning

5. DAS: State Controller's Division5January 2010  Responsible for statewide accounting systems  Provides operational control and system policies  Provides maintenance and improvements to system functionality and efficiencies  Provides training and support for systems Statewide Fiscal Management Services (SFMS)

6. DAS: State Controller's Division6January 2010  Responsible for state and federal fiscal compliance activities  Interprets “generally accepted accounting principles” for state agencies  Reviews and maintains statewide accounting policies and procedures  Prepares and publishes Oregon’s annual financial report Statewide Accounting & Reporting Services (SARS)

7. DAS: State Controller's Division7January 2010 Oregon State Payroll Services (OSPS)  Responsible for the central payroll system  Provides operational control and system policies  Provides maintenance and improvements to system functionality and efficiencies  Provides training and support for payroll- related payment and reporting services

8. DAS: State Controller's Division8January 2010 Shared Client Services (SCS)  Responsible for financial services to 25 small agencies and the Governor’s Office  Provides accounting services including transaction processing and filing  Provides budget preparation and execution services including allotment planning  Prepares financial statements and other management reports

9. DAS: State Controller's Division9January 2010 Mission To support and ensure accuracy and accountability in state government financial systems by providing services and controls in the management of statewide accounting, receivables, financial reporting, and payroll functions. Statutory Authority ORS 184, 291, 292, and 293 sets the duties and powers of the State Controller’s Division (SCD). SCD policies are published in the Oregon Accounting Manual (OAM).

10. DAS: State Controller's Division10January 2010 Why We Do It  To achieve economies of scale Statewide Accounting System (Pay vendors) Statewide Payroll System (Pay employees) Small Agency Fiscal Services Accounts Receivable (Coordinate collection effort)  Meet state and federal statutory requirements and national accounting standards Statewide Financial Report Payroll Statewide Federal Compliance Reporting Internal Controls

11. DAS: State Controller's Division11January 2010 Goals  Leadership for statewide financial management initiatives  Financial policy and procedure guidance to protect state assets  Manage and maintain central financial systems balancing costs and benefits

12. DAS: State Controller's Division12January 2010 Goals  Statewide financial reports meeting national standards  Professional training, advice, and customer support  Full compliance with national standards and regulations  Easy access to reliable financial data

13. DAS: State Controller's Division13January 2010 Customers & Stakeholders  State Agency Employees Payroll Professionals State Accountants  Central Agencies Treasury (Banking and Cash Management) State Auditors Division Other DAS Divisions  Bond Holders (Investors)  Federal Agencies

14. DAS: State Controller's Division14January 2010 Service Delivery  Statewide, centralized systems provided to state agencies for payroll, accounting, disbursements, accounts receivable and financial reporting  Statewide controls, policies and procedures provide for compliance with state and federal regulations and national standards  Training and support to agencies to prepare, process and manage transactions  Financial services to small client agencies and the Governor’s Office

15. SCD Customer Survey Results Satisfaction Percentages by Service Area 2008 (For calendar year 2007) Service Area TimelinessAccuracyHelpfulness Knowledge / Expertise Information Availability Policy and Direction Overall Average By Service Area SCD85.0% 83.0%81.9%78.3%75.8%81.3%81.5% DAS Combined 65.8%65.2%72.9%74.7%63.0%52.9%65.9%65.8% 2009 (For calendar 2008) Service Area TimelinessAccuracyHelpfulness Knowledge / Expertise Information Availability Policy and Direction Overall Average By Service Area SCD87.9%86.8%90.7%88.8%85.6%81.4%88.8%87.1% DAS Combined69.1%69.0%77.8%76.4%65.3%57.5%69.6%69.2% SCD satisfaction ratings have gone up; the 2009 customer satisfaction average of 87.1% is up from the 2008 average of 81.5%.

16. DAS: State Controller's Division16January 2010 Performance Measures  Percentage of state agencies earning SCD Gold Star Certification  Number of years out of last five that SCD earned GFOA Certificate of Achievement  Percent of respondents to Department-wide Performance Satisfaction Survey who rank SCD very good to excellent

17. DAS: State Controller's Division17January 2010 Factors Affecting Services  New and changing technologies, rules and regulations  Economies of scale achieved through central systems  Relationships with customers  Trickle-up effect of agency constrained resources  Aging Infrastructure

18. DAS: State Controller's Division18January 2010 Interagency/Intergovernmental  Provides financial management, accounting and budget services to 25 small agencies and the Governor’s Office  Assist agencies with systems use, provide training and daily customer support  Provide direction and internal controls for Purchase and Travel cards, and accounts receivable services

19. DAS: State Controller's Division19January 2010 Growth To State Budget Performance Measure Source: SCD actual data @ DAS Operations Division and Statewide actual data @ 2009 Audited Comprehensive Annual Financial Reported by SCD

20. DAS: State Controller's Division20January 2010 Growth To State Budget Performance Measure Source: SCD actual data @ DAS Operations Division; Statewide actual data @ 2005 Audited Comprehensive Annual Financial Report; Estimated amounts by SCD.

21. DAS: State Controller's Division21January 2010 Administrative Cost Controls:  Control paper and distribution costs Use website and electronic list services Use datamart for reporting Use electronic transactions, Credit and Travel Cards  Save staff time and supplies Automate or eliminate manual processes Streamline business processes  Increase system operating efficiencies

22. DAS: State Controller's Division22January 2010 Administrative Cost Controls:  Statewide contracts for Accounts Receivable collection to enhance state revenues  Implement ongoing Accounts Payable cost recovery methods