1. Montana Dept of Administration Accounting Bureau MONTANAS DEPT OF ADMIN ACCOUNTING BUREAU DUTIES ACCOUNTING BUREAU DUTIES Issue accounting policy for all state agencies Issue accounting policy for all state agencies Prepare Montanas CAFR Prepare Montanas CAFR Provide helpdesk for financial modules Provide helpdesk for financial modules Maintain Montana warrants (checks) Maintain Montana warrants (checks)

2. Montana Dept of Administration Accounting Bureau CURRENT SYSTEM SABHRS: State Accounting, Budget, Human Resource System SABHRS: State Accounting, Budget, Human Resource System PeopleSoft based 8.3 HR System PeopleSoft based 8.3 HR System PeopleSoft based 8.4 Financial System PeopleSoft based 8.4 Financial System

3. Montana Dept of Administration Accounting Bureau FINANCIAL SYSTEM MODULES USED General Ledger General Ledger Accounts Payable Accounts Payable Accounts Receivable Accounts Receivable Asset Management Purchasing

4. Montana Dept of Administration Accounting Bureau IMPLEMENTATION HISTORY Implemented Asset Management FYE1999 Implemented Asset Management FYE1999 Implemented General Ledger, Accounts Payable, Accounts Receivable, Purchasing Human Resource Modules FYE 2000 Implemented General Ledger, Accounts Payable, Accounts Receivable, Purchasing Human Resource Modules FYE 2000

5. Montana Dept of Administration Accounting Bureau BEYOND IMPLEMENTATION System modifications can be your friends System modifications can be your friends Users will make mistakes Users will make mistakes Edits are needed to maintain data integrity Edits are needed to maintain data integrity Users expect good reporting tools Users expect good reporting tools Development of multiple ledgers Development of multiple ledgers Examine fixes/upgrades closely Examine fixes/upgrades closely

6. Montana Dept of Administration Accounting Bureau SYSTEM MODIFICATIONS During implementation mantras were: During implementation mantras were: Pure Vanilla Pure Vanilla Simply train users not to do something wrong Simply train users not to do something wrong

7. Montana Dept of Administration Accounting Bureau TO MOD OR NOT TO MOD Programming time/cost Programming time/costVersus Time/cost to monitor and correct errors Time/cost to monitor and correct errors

8. Montana Dept of Administration Accounting Bureau FINANCIAL MODIFICATIONS Montana has made hundreds Montana has made hundreds Many involved edits or data validations Many involved edits or data validations Can save time and effort for users, auditors and during financial statement preparation Can save time and effort for users, auditors and during financial statement preparation Ensures data integrity Ensures data integrity

9. Montana Dept of Administration Accounting Bureau FINANCIAL MODS (cont.) Analyzed from a programming, accounting policy, financial statement and user perspective Analyzed from a programming, accounting policy, financial statement and user perspective Can also be analyzed from an audit and/or budget office perspective Can also be analyzed from an audit and/or budget office perspective Time and cost from multiple standpoints Time and cost from multiple standpoints Reevaluated during each upgrade process Reevaluated during each upgrade process

10. Montana Dept of Administration Accounting Bureau PROPOSED MODS Submitted in writing to Accounting Bureau Submitted in writing to Accounting Bureau Submitted to accounting system support group, the programmers. Submitted to accounting system support group, the programmers. Discussed in Partnership Mtg between us Discussed in Partnership Mtg between us Currently, users concerned with reporting issues not functionality Currently, users concerned with reporting issues not functionality

11. Montana Dept of Administration Accounting Bureau USERS MAKE MISTAKES Training is a vital component of a good system not the only component to prevent errors Training is a vital component of a good system not the only component to prevent errors Edits can help ensure user mistakes dont happen and data intrgrity Edits can help ensure user mistakes dont happen and data intrgrity Update policies and procedures to reference new environment Update policies and procedures to reference new environment

12. Montana Dept of Administration Accounting Bureau Users Want Good Reporting Tools Developed the Data Mine Developed the Data Mine Developed Managers Reporting Tool Developed Managers Reporting Tool Auditors Developed their own Reporting System Auditors Developed their own Reporting System Modified/developed system reports/queries Modified/developed system reports/queries

13. Montana Dept of Administration Accounting Bureau DATA MINE Loads summarized data from various ledgers into Excel pivot tables for ease of sorting or filtering Loads summarized data from various ledgers into Excel pivot tables for ease of sorting or filtering Provides integrated Financial, Human Resource and Budget data based on last night batch processes Provides integrated Financial, Human Resource and Budget data based on last night batch processes Does not provide transactional data Does not provide transactional data

14. Montana Dept of Administration Accounting Bureau Managers Reporting Tool Transactional or summarized data Transactional or summarized data Provides real-time data Provides real-time data Only retrieves budget and expenditures accounts Only retrieves budget and expenditures accounts Like Data Mine, developed for non-system users Like Data Mine, developed for non-system users

15. Montana Dept of Administration Accounting Bureau Auditor Reporting Tool Oracle based system Oracle based system Provides Auditors independent reporting tool in regard to financial statements Provides Auditors independent reporting tool in regard to financial statements Now maintained by programmers maintaining financial system Now maintained by programmers maintaining financial system

16. Montana Dept of Administration Accounting Bureau Development of Multiple Ledgers Needed changes to comply with GASB 34 Needed changes to comply with GASB 34 Needed to comply with statute Needed to comply with statute

17. Montana Dept of Administration Accounting Bureau LEDGERS USED Actuals Ledger Actuals Ledger Transactions reported on the fund financial statements Transactions reported on the fund financial statements Entitywide Ledger Entitywide Ledger Entries previously reported in the GFAAG and GLTDAG Entries previously reported in the GFAAG and GLTDAG A-Accrual Ledger A-Accrual Ledger Encumbrance transactions Encumbrance transactions

18. Montana Dept of Administration Accounting Bureau OTHER LEDGERS CAFR Adjustment Ledgers CAFR Adjustment Ledgers One for fund financial statements One for fund financial statements One for government-wide statements One for government-wide statements Closed upon completion of CAFR Closed upon completion of CAFR

19. Montana Dept of Administration Accounting Bureau Result of Multiple Ledgers Per statute, all entries need to be on the accounting system Per statute, all entries need to be on the accounting system Users see little difference Users see little difference Policies updated Policies updated Able to use existing CAFR reporting tool Able to use existing CAFR reporting tool

20. Montana Dept of Administration Accounting Bureau EXAMINE UPGRADES Prior accounting system used for over 20 years Prior accounting system used for over 20 years Cost to upgrade or not upgrade Cost to upgrade or not upgrade Functionality improved or lost ????? Functionality improved or lost ????? Reporting improved or lost ????? Reporting improved or lost ????? Fear of not upgrading ????? Fear of not upgrading ?????