Banking Services – Treasury Management GFOA Conference October 6, 2011 Getting The Job Done For Our Clients 1 Talking Points Assessing your Transactional Environment Treasury Management Products/Services Fraud Protection Creating Efficiencies 2 Assessing Your Transactional Environment 3 5 Major Areas of Concern 1. Receivables 2. Payables 3. Timeliness of Information 4. Reconciliation 5. Fraud 4 Receivables Fact Finding Key Questions to Consider What process do you use to collect funds or receipts? What is the average amount? How many checks do you receive on a monthly basis? How often do you go to the bank? How do you update your receivables? What does it cost you to process your collections? What challenges are you experiencing with your collections process? What are the current options to submit payments? Describe the payments you typically receive (check, ACH, etc.)? If you could, what would you change or improve about your collections process? Do you hold onto check deposits? Do you photocopy your checks before making deposits? How often do you need coin? How do you manage the delivery of cash to the bank? Have you experienced any internal or external fraud relating to your cash processing? 5 Payables Fact Finding Key Questions to Consider How many checks do you currently write per month? What challenges are you experiencing with your disbursements? What process and controls do you use to make disbursements? What is the average payment amount? How much time are you spending dealing with reconciling your accounts? Does your company have any “Green” initiatives? If applicable, have you experienced fraud in relation to the way you process your check or ACH payments? How do you determine your daily cash position? How long does it take? What challenges are you experiencing with funding your daily disbursements? What systems have you used in the past to monitor checks clearing or checks being returned on your accounts? What process do you use to make international disbursements? What’s the associated cost? 6 Information Reporting Fact Finding Key Questions to Consider How have you monitored account balances and activity in the past? How do you get the information when you need to know your exact cash position? How do you prefer to receive the information about your accounts? What challenges are you encountering with your day-to-day bank accounts? Have you experienced any internal or external fraud due to online banking access, or not enough account information? 7 Treasury Management Solutions 8 Receivables Solutions Automated Clearing House (ACH) Services – expedite collection of receivables by originating direct electronic debit and credit transactions through a secure national network. Remote Deposit – Client scans checks and securely transmits the check images to Capital One Bank right from their place of business – as late as 9:00 pm ET for same day credit. Vault Services – provide a secure, consistent method to pool cash from multiple collection points to a Capital One Bank vault, or from the bank to a business location. Lockbox – accelerates the collection of remittance payments by sending them to a unique post office box managed by Capital One Bank. SafeBank – allows clients to insert currency deposits into a Loomis-supported “smart” safe/bill counter – with same-day credit. Merchant Services – through our extensive partnership with Govolution we can offer a customer portal for customers to log directly into an extension of our clients website for billing detail and payment options – in addition to the point of service merchant terminals. Remote Payment Service – automates electronic payments made through consumer banking portals with a replacement to the check into an electronic ACH transaction that settles within 1-2 business days as oppose to the 5-7 business days for traditional check processing. Cash Concentration - Consolidate funds from multiple bank accounts held at financial institutions across the country into one, central Capital One Bank deposit account. Gain more control over cash flows and processes with automated funds transfer solutions. Maximize the use of idle balances and use extra cash to invest or pay down loans. 9 Payables Solutions Commercial Card – simplifies procurement, expense and fleet management. ACH – enables the origination of electronic payments, such as Direct Deposit, Vendor Payments and Online Tax Payments through a secure national network. Wire Transfer – initiate online via Treasury Optimizer, funds can be sent in US dollars or in one of 28 foreign currencies. Controlled Disbursement – provides early check and ACH clearing totals; funds are automatically transferred from the designated funding account to the Controlled Disbursement account to fund all checks cleared for the day. Positive Pay – helps protect against potential check fraud by matching check issue information against checks presented for payment. Account Reconciliation – provides a reconciliation of checks paid to checks issued to determine outstanding checks. 10 Fraud Protection 11 With fraud continuing to rise in the financial industry, most banks are implementing a new policy to minimize client & Bank’s fraud risks ACH Online • Required to implement Dual Control on ACH Transaction OR • Sign Waiver form Check Disbursement • Required to enroll in Positive Pay Service OR • Sign Indemnification form Wires • Required to implement Dual Control on Wire transactions OR • Sign Waiver form to protect Bank against Fraud Note: Strategy was presented through TM-IDM on May 19th and was approved by Sr. Leaders from Ops, IT and TM 12 Positive Pay Check fraud continues to grow annually • $10 B + in annual losses as a result of check fraud Added protection to your checking account through the comparison of each presented check to the bank against your electronic check issued file Bank will notify you of any mismatched items on a daily basis • We ask that a decision is made between the hours of 10:00 AM – 3:30 PM ET • Items can be viewed online through Treasury Optimizer or automatically applied against your default decision (Pay/Return) Positive Pay Benefits Reduction in exposure for check fraud Added Control of being able to view rejected transactions presented against your account and having the ability to return or pay the items 13 Positive Pay/Account Reconciliation Flow Checks Paid ARP/Positive Pay Checks Issued File Checks Paid PPAY EXCEPTIONS Default Decision Applied Payment Decision 14 What is Electronic Debit Protection? How to Manage Risk on the ACH side Definition – theft via ACH • 2 options – selective vs. block all • Dollar Thresholds for select ACH debit filters • Set- up a one-time authorization for trading partner payment 15 Creating Efficiencies 16 Process Efficiencies Challenges Enhancement Benefit Account Structure Treasury Key Improve reconciliation Maximize use of available funds Minimize research of deposits and return items Centralize Collections Increased Availability by 2 days Reduction in potential check fraud Automate cash application process and improve accuracy Improve cash positioning with added benefit to invest excess cash. Reduction in back office work Cash/Check Collection Process Lockbox Access client information more readily from any area within the company Cash/Check Collection Process ACH Automate and Control payment process – same day every month Reduced opportunity of check fraud Improve efficiency and accuracy of accounts receivables record keeping Improve Return Item notification sooner and begin collection sooner Improve cash forecasting by controlling timing of payments with known settlement date Reduce expenses – ACH transactions reduce the costs associated with paper-based payments (i.e check storage, paper processing, bank clearing fees.) 17 Process Efficiencies Challenges Enhancement Benefit Cash/Check Collection Process Remote Deposit Service Increased availability Increased fraud controls Extended processing and depositing deadlines Reduction in branch visits – make deposits at local office Web processing shortens the reconciliation process and timeline Enhanced reporting options – ability to export, print and save reports in multiple formats Manual Reconciliation Process Payables BAI File Automate Reconciliation BAI File Acceptance Commercial Card Perform Daily vs. Weekly Reconciliation Eliminate manual and paper intensive account reconciliation Streamline purchasing transactions – T&E, Supplies, Conferences, etc Reducing paperwork, with potential to eliminate or reduce purchase orders, paper invoices, and checks Strategic Sourcing: management reports to analyze category and merchant spend to negotiate vendor discounts and rebates Data integration with accounting software 18 Normal credit qualifications and other terms and conditions may apply. 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