PAYROLL AND PAYABLES DIVISION
ACCOUNTS PAYABLE DEPARTMENT
The Accounts Payable Department is responsible for examining all accounts, claims and
demands against the University of Georgia and for making payment of all of the
University’s legally incurred obligations for materials and services other than payrolls.
The department ensures that payments are made and documented in compliance with
University policies and procedures. The Accounts Payable Department also is responsible
for maintaining records in compliance with federal and state regulations and submitting
reports to federal and state agencies.
Summary of Major Accomplishments
During Fiscal Year 2008, the Accounts Payable Department disbursed $673,124,146 in
vendor, student financial aid and employee reimbursement payments. The department
processed 287,400 invoice details, 165,685 payments via check or direct deposit, and
initiated 443 wire transfers and 494 ACH transfers.
Online Travel Authority
The online Travel Authority (TA) system was completed and released for campus use,
greatly simplifying the TA process. The system has reduced errors by performing edits
during processing and requiring these errors to be corrected before submission.
Approvers and initiators are able to follow their TAs through the system at every
approval level. This system has greatly increased efficiencies for campus users and for
the Accounts Payable Department because of reduced campus inquiries. The online edits
and tracking functionality significantly decrease the number of contacts needed in the
process. Among the biggest beneficiaries and supporters of this system are the
University’s numerous off-campus units. The online system eliminates the delays
previously experienced due to the necessity of mailing forms to the campus.
The Accounts Payable Department introduced several enhancements to the electronic
check request system during the year. These improvements included adding the
functionality of processing out-of-state travel reimbursements and expanding the search
capabilities for approvers and initiators in the e-check system. Previously, campus users
had to sort through all reimbursements to locate an aged request. The new system allows
the user to narrow the search by calendar month, request date, vendor number or request
status. During this fiscal year, 70,934 e-check requests were processed, representing a
30% increase over the prior fiscal year. The number of unique approvers using the system
reached a high of 48,897 during April 2008 and also represents approximately a 30%
increase over Fiscal Year 2007.
Unified Vendor Database
During this year, Accounts Payable began working closely with the Procurement
Department to develop a unified vendor database. Historically each department has
maintained its own database customized to meet its needs; however, its method has
proven to be inefficient and also occasionally leads to confusion and errors. The purchase
F-50
of a procure-to-pay system in FY 2008 requires that a unified vendor database be created.
The project began prior to the end of the fiscal year.
In conjunction with the single vendor database project, Accounts Payable has
significantly strengthened the vendor file set-up and validation process. Stringent IRS
requirements, emerging business best practices and the need to provide more vendor
purchasing information to the Board of Regents are the major factors requiring these
changes. The process will be strengthened by:
•
•
•
requiring all vendors to complete IRS form W-9 and vendor profiles before they
are set up in the system;
using the Internal Revenue Service’s Taxpayer Identification Number (TIN)
Matching Program, which allows the institution to confirm a vendor’s TIN prior
to entering the vendor in the database; and
performing validation tests on existing vendors.
Adopting these procedures will eliminate the University’s receipt of B-Notice forms from
the Internal Revenue Service (IRS). B-Notices can result in the assessment of fines for
reporting incorrect information (as provided by vendors) to the IRS.
Termination of Corporate Credit Card
During the year, legislation passed mandating stringent new requirements related to the
use and administration of corporate credit card programs, including travel cards. The new
laws placed University employees with a corporate travel card at personal risk and, as a
result, the travel card program was terminated. Accounts Payable worked closely with the
vendor to cancel the cards and to communicate extensively with each faculty and staff
cardholder. Alternative solutions to the travel funding needs of cardholders will be
devised.
SACUBO Best Practices
Accounts Payable was recognized as a finalist for the 2008 SACUBO Best Practices
Award. The Southern Association of College and University Business Officers
recognized “Re-energizing the University of Georgia’s Check Request Process” as one of
three best practices introduced to “showcase the best of college and university business
officers’ efforts in creating better, more efficient and customer-friendly business
practices.” This award follows a 2003 SACUBO Best Practices Award and a 2003 Board
of Regents Best Practices Award. These honors demonstrate Accounts Payable’s
commitment to the Controller’s Division goal of continuous improvement of University
functions.
Summary of FY 2009 Goals
Accounts Payable will work with campus units during the coming year and attempt to
eliminate completely the use of paper check request forms. Some additional
programming remains, but the efforts to date have been highly successful as evidenced by
the rapid growth in the use of the system and by the positive feedback from UGA users.
F-51
Accounts Payable will work closely with the Procurement Department throughout the
coming fiscal year to implement a Web-based procure-to-pay system. The new system
has been purchased, and various departments will work with the vendor to customize the
product to meet the needs of the University. The system will feature a shopping cart
function that will revolutionize the purchasing process on campus. The system can be
utilized to facilitate electronic orders, as well as to receive vendor invoices and payments;
the coordinating departments will work to take advantage of these features. A significant
early part of the project will be the development of a unified vendor database, as
previously discussed. Accounts Payable hopes to gain numerous improvements from the
system including higher quality of data, increased speed of data flow and an increase in
the detail of purchases. Ultimately the most significant advantage of the new system for
Accounts Payable will be its facilitation of an electronic invoice receipt and payment
process.
Statistical Information
The following exhibits contain statistical information presenting the results of the
operation of the Accounts Payable department office during the past year. The financial
charts provide comparative data to assist in analyzing the payments processed by the
University.
Exhibit A – Vendor Analysis Summary
Exhibit B – Summary of Payment Activity
Exhibit C – Summary of Effort
Exhibit D – Comparative Report of Disbursements
Exhibit E – Increase or Decrease in Comparative Disbursements
Exhibit F – Schedule of Electronic Payments
Exhibit G – Summary of Encumbrance Documents
Exhibit H – Summary of Paper Check Requests Processed
Exhibit I – Summary of Travel Expenditures
Organization Chart
F-52
Exhibit A
The University of Georgia
Vendor Analysis Summary
Fiscal Year End 06/30/2007
Category
Expenditures
Company
Library
Individuals
Stipends
Student Financial Aid
Invoices
Company
Library
Individuals
Stipends
Student Financial Aid
Checks
Company
Library
Individuals
Stipends
Student Financial Aid
Vendors
Company
Library
Individuals
Stipends
Student Financial Aid
FY 2007
Current TYD
$494,546,320
$3,722,634
$19,546,311
$7,480,348
$57,600,890
$582,896,502
FY 2006
Prior YTD
Change
$506,038,383
$4,483,941
$19,743,321
$7,645,777
$69,673,217
$607,584,639
-$11,492,063
-$761,307
-$197,010
-$165,429
-$12,072,327
-$24,688,137
135,940
1,904
48,324
24,222
53,505
263,895
156,632
1,990
47,872
25,825
66,698
299,017
-20,692
-86
452
-1,603
-13,193
-35,122
56,336
1,850
41,110
22,738
40,898
162,932
58,698
1,978
41,500
24,009
51,575
177,760
-2,362
-128
-390
-1,271
-10,677
-14,828
13,003
45
14,628
22,905
41,197
91,778
12,603
470
14,106
23,992
51,530
102,701
400
-425
522
-1,087
-10,333
-10,923
F-53
Accounts Payable Department
Summary of Payment Activity
For the Year Ended June 30, 2008
Category
# Payments
Company
Exhibit B
Net
Amount
62,185 $591,904,882
Library
# Invoices
152,522
1,834
$4,173,873
2,281
Individual
52,076
$23,168,895
71,430
Stipend
14,831
$5,642,967
17,032
Student Financial Aid
34,759
$48,233,529
44,135
165,685 $673,124,146
287,400
TOTALS
Exhibit C
Accounts Payable Department
Summary of Effort
For the Year Ended June 30, 2008
# Payments Check Amount # Invoices
# Vendors
# Checks
Check $
# Invoices
Companies
62,185
$591,904,882
152,522
12,565
38%
88%
53%
Individuals
52,076
$23,168,895
71,430
16,125
31%
3%
25%
Stipends
14,831
$5,642,967
17,032
14,826
9%
1%
6%
129,092
$620,716,744
240,984
43,516
78%
92%
84%
34,759
$48,233,529
44,135
34,743
21%
7%
15%
1,834
$4,173,873
2,281
410
1%
1%
1%
36,593
52,407,402
46,416
35,153
0
0
0
165,685
$673,124,146
287,400
78,669
100%
100%
100%
Full Effort *
Student Finan Aid
Library
Delegated **
TOTAL
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing
F-54
Exhibit D
Accounts Payable Department
Comparative Report of Disbursements
For the Years Ended June 30, 2007 and June 30, 2008
Fiscal Year 2008
# Checks
Companies
Individuals
Stipends
Full Effort
Student Fin Aid
Library
Delegated
TOTAL
Check Amount
# Invoices
# Vendors
# Checks
Check $
# Invoices
62,185
52,076
14,831
129,092
$591,904,882
$23,168,895
$5,642,967
$620,716,744
152,522
71,430
17,032
240,984
12,565
16,125
14,826
43,516
38%
31%
9%
78%
88%
3%
1%
92%
53%
25%
6%
84%
34,759
1,834
36,593
$48,233,529
$4,173,873
52,407,402
44,135
2,281
46,416
34,743
410
35,153
21%
1%
0
7%
1%
0
15%
1%
0
165,685
$673,124,146
287,400
78,669
100%
100%
100%
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for for mailing
Fiscal Year 2007
# Checks
Companies
Individuals
Stipends
Full Effort *
Student Fin Aid
Library
Delegated **
TOTAL
Check Amount
# Invoices
# Vendors
# Checks
Check $
# Invoices
56,336
41,110
22,738
120,184
$494,546,320
$19,546,311
$7,480,348
$521,572,979
135,940
48,324
24,222
208,486
13,003
14,628
22,905
50,536
35%
25%
14%
74%
85%
3%
1%
89%
52%
18%
9%
79%
40,898
1,850
42,748
$57,600,890
$3,722,633
61,323,523
53,505
1,904
55,409
41,197
445
41,642
25%
1%
0
10%
1%
0
20%
1%
0
162,932
$582,896,502
263,895
92,178
100%
100%
100%
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the payment for mailing
** Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing
F-55
Accounts Payable Department
Increase or Decrease in Comparative Disbursements
For the Years Ended June 30, 2007 and June 30, 2008
# Checks
Companies
Individuals
Check Amount
97,358,562
$16,582
Exhibit E
# Invoices # Vendors
-438
0
3,622,584
$23,106
1,497
0
Stipends
-1,837,381
-$7,190
-8,079
0
Full Effort
99,143,765
$32,498
-7,020
0
Trust Dept.
-9,367,361
-$9,370
-6,454
0
451,240
$377
-35
0
Delegated *
-8,916,121
-$8,993
-6,489
0
TOTAL
90,227,644
$23,505
-13,509
0
Library
* Full Effort - indicates that Accounts Payable has audited the invoice, authorized payment of the invoice and processed the
payment for mailing
**Delegated Effort - indicates that Accounts Payable has printed the check and processed the payment for mailing
Exhibit F
Accounts Payable Department
Schedule of Electronic Payments
For the Year Ended June 30, 2008
Direct
Deposits
Dollars
Processed
Wire
Transfers
Dollars
Processed
ACH
Payments
July
August
September
October
November
December
January
February
March
April
May
June
4,502
3,815
3,294
4,482
4,070
3,053
3,472
3,124
3,252
3,996
3,690
3,339
$2,160,925
$1,898,871
$1,449,352
$1,889,067
$1,884,221
$1,373,499
$1,552,054
$1,329,136
$1,355,764
$1,933,722
$1,609,473
$1,896,293
42
36
33
22
29
26
20
27
38
45
68
57
$1,132,541
$567,991
$732,692
$650,839
$500,228
$1,077,979
$477,543
$829,407
$865,244
$1,866,301
$2,140,041
$1,941,443
25
34
30
25
39
25
30
17
28
26
22
31
$
$
$
$
$
$
$
$
$
$
$
$
Total
44,089
$20,332,377
443
$12,782,250
332
$
Month
F-56
Dollars
Processed
12,145,378
18,447,207
12,700,024
5,435,385
18,995,320
12,321,345
14,643,792
1,781,159
13,992,960
13,015,539
11,917,565
13,923,592
149,319,266
Exhibit G
Accounts Payable Department
Summary of Encumbrance Documents
For the Year Ended June 30, 2008
Encumbrances
Processed During
FY 2008
Document
Purchase Requests
8,271
Field Purchase Orders
78,652
Travel Authorities
34,606
Accounts Payable Department
Summary of Paper Check Requests Processed
For the Year Ended June 30, 2008
Month
FY 2008
Current YTD
FY 2007
Prior YTD
July
1,498
2,882
August
1,632
2,939
September
1,274
2,128
October
November
December
January
February
March
April
May
June
2,111
3,016
1,980
2,377
2,353
2,115
2,023
2,735
2,223
25,337
2,447
2,625
1,490
1,662
1,902
2,458
1,966
2,419
1,606
26,524
Totals
F-57
Exhibit H
Accounts Payable Department
Summary of Travel Expenditures
For the Year Ended June 30, 2008
Month
July
August
September
October
November
December
January
February
March
April
May
June
Totals
FY 2008
Documents
2,501
4,145
3,392
4,023
5,074
3,477
3,424
3,598
4,234
4,207
5,664
5,881
49,620
FY 2008
Expended
819,980
1,247,303
971,959
1,045,826
1,481,778
933,945
963,117
884,149
1,126,627
1,375,973
1,753,232
2,547,673
$15,151,562
FY 2007
Documents
2,094
3,296
2,603
2,554
3,469
2,422
2,517
2,791
3,815
2,939
4,719
5,031
38,250
F-58
Exhibit I
FY 2007
Inc/Dec
Expended Documents
824,227
407 $
1,390,190
849 $
916,058
789 $
936,035
1,469 $
1,239,437
1,605 $
802,052
1,055 $
777,053
907 $
905,351
807 $
1,219,913
419 $
1,132,336
1,268 $
1,877,856
945 $
2,420,180
850 $
$14,440,688
11,370
$
Inc/Dec
Expended
(4,247.00)
(142,887.00)
55,901.00
109,791.00
242,341.00
131,893.00
186,064.00
(21,202.00)
(93,286.00)
243,637.00
(124,624.00)
127,493.00
710,874.00
PAYROLL AND PAYABLES DIVISION
ACCOUNTS PAYABLE DEPARTMENT
ORGANIZATION CHART
Associate Controller
Robert McGee
Manager
George Moore
Administrative Associate II
Kim Collins
Senior Accountant
Andre Simmons
F-59
Accountant
Roswell Lawrence
Purchase Order Supervisor
Brian Ellis
Check Request Supervisor
Patricia Sims
Senior Accounting Technician
David Manley
Associate Accountant
Sarah Garner
Senior Accounting Technician
Lindsey Barner
Senior Accounting Technician
Brenda Cleveland
Senior Accounting Technician
Karen Kelley
Senior Accounting Technician
Susan Williams
Senior Accounting Technician
Jennifer Oates
Senior Accounting Technician
Shara Harper
Senior Accounting Technician
Annette Payne
Senior Accounting Technician
Dustin McDaniel
Sr. Accounting Technician
Westley Bargo
Sr. Accounting Technician
Tandi Dubnick
Admin Assistant
Caitlin Griffin
Assistant Manager
T&E Section
Jennifer Collins
Administrative Assistant
II
Carol Kainz
Associate Accountant
Leslie Caldwell
Senior Accounting
Technician
Gail Allen
Senior Accounting
Technician
Sarah Bell
Senior Accounting
Technician
Cecily Campbell
Accounting Technician
Ashley Moore