HomeMy WebLinkAbout1997 03 31 Other - Managment Study Administrative Services CITY OF FRIENDSWOOD, TEXAS
MANAGEMENT STUDY—
ADMINISTRATIVE SERVICES
March 31, 1997
Null & Associates
Professional Corporation
Certified Public Accountants
11 Greenway Plaza,Suite 1515
Houston,Texas 77046
(713)621-1515
CITY OF FRIENDSWOOD
MANAGEMENT STUDY ADMINISTRATIVE SERVICES
BACKGROUND
The City of Friendswood,Texas is a growing community covering approximately 22.7 square
miles and a population of approximately 28,600. During the last 5 years, the City's
population has grown approximately 25%. Due to the population growth and the physical
expansion of the City, municipal services and resources have been strained. During this
time, period staffing has grown moderately and in some areas not at all.
City Council has questioned whether the City could operate more efficiently and effectively
in certain areas, especially in the Administrative services area. The City Council asked that
we review the Administrative Services Department of the City. This review would be a
review of the organization of the Administrative Services Department and its operational
efficiency and effectiveness.
SCOPE AND OBJECTIVES:
The review and assessment was to be performed only for the Administrative Services
Department. The basic intent of the study is to isolate areas in need of improvement and
to identify areas likely to benefit from further, in-depth review and analysis.
The overall objectives were:
1. Identify and review existing policies, procedures, and control structure ("elements")
in the accounting area.
a. Prioritize the control structure elements and identify potential efficiencies to
assist staff in their routine duties .
b. Review, evaluate, and identify critical elements that may need additional
staffing.
c. Develop recommendations related to these control elements and develop
management's action plan for changes in operating practices in response to
these recommendations.
2. Review personnel capabilities and analyze the organization and structure of
management and staff.
a. Compare basic capabilities of personnel to capabilities levels desired by
management.
b. Consider the need for additional training, cross training, use of seasonal or _temporary employees, and permanent staffing and related hiring plans.
c. Recommend management action plan for staffing needs within the L_
Administrative Services Department.
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3. Analyze staffing levels considering service levels for the City's operating departments.
4. Review of systems'requirements of the City's new computer hardware and software.
a. Identify areas that routine accounting policies and procedures will be changed + j
as a result of upcoming system implementation.
b. Review staffing and capabilities needed in relation to new system
requirements.
c. Recommend action plans related to MIS, systems and new systems
requirements for proper implementation of new system.
5. Review policies and procedures, and suggest areas for management to update.
a. Policies and procedures updated by management to reflect actual management
objectives regarding the accounting operation.
b. Reflect current practices.
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Scope of Work
The primary areas of our study and evaluation was on the Administrative Services
Department which included the Accounting Services, Human Resources, Municipal Courts,
Computer Services,Utility Billing,and Budget(Finance Officer)divisions. The general work
steps included the following:
1. Studied existing practices and procedures.
2. Identified specific problem areas.
3. Reviewed policies and procedures in place.
4. Reviewed internal control structure.
5. Discussed prioritization of functions and opportunities for more efficient
operations.
6. Developed recommendations.
7. Developed action plan with management.
The Assessment of personnel capabilities included the following general steps:
1. Collected data from employees using questionnaires and interviews.
2. Collected input from employees using questionnaires and interviews.
3. Collected input from management and other user departments through
questionnaires and interviews.
4. Developed recommendations.
5. Developed action plan with management.
The assessment of staffing levels included the following steps:
1. Used data and recommendations from the first two steps.
2. Developed recommendations.
3. Developed action plan with management.
During our work, we performed extensive analysis, and documented the current accounting
system through interviews with staff,by reviewing accounting records, reviewing reports, and
discussion with management and certain department heads.
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Profile L_
This section outlines the existing structure of the Administrative Services Department, the
staffing, services provided, and work load summary of the divisions within the department.
This section is descriptive of the current organizational and operating setting and does not
include analysis or judgment. Conclusions are not reached nor are recommendations offered
in this portion of the report. Instead, the profile is provided simply to document the
consultant's general understanding of existing conditions and to place the organization and
services of the Administrative Services Department into perspective. -
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The following divisions of the Administrative Services Department of the City of
Friendswood are covered:
a
Finance/Accounting Services
Human Resources/Risk Management
Management Information ServicesLi
Water and Sewer Administration/Utility Billing
Municipal Courts
The profile is intentionally brief and portions are presented in outline format.
Organizational Structure
The organization has one department head with 4 division heads.The Municipal Court clerk
also serves as administrative assistant for the Department.All of these report directly to the
Director of Administrative Services. See Exhibit A for organization chart of the
Administrative Services Department.
The Finance/Accounting division has 2 individuals devoting half of their time as the division
head. One half over budget and finance and the other person one half over the accounting
area. The Head of the Accounting Division has 3.4 employees for handling the accounting 1_
needs. They are essentially 1 accountant and 2.4 accounting/clerical staff. The same person
over the accounting staff also is the division head over the Utility Billing Division. Reporting t-
to the Accounting/Utility Supervisor includes 2.6 accounting/clerical positions and 2 meter
reader/meter maintenance employees.
The Human Resources/Risk Management Division has 3 employees; manager, an assistant,
and the receptionist. The receptionist serves in this capacity for the City Hall building and
is able to provide limited clerical support for the Human Resources/Risk Management
division.
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The Management Information System is budgeted as a separate division. The Finance
Officer is allocated 50% to MIS and 50% to Budget/Finance reporting for the City.
Currently the only employee in MIS has left the City. Therefore, the City is currently using
contract positions to fill the MIS Division.
The Municipal Court Division is supervised by an individual with the dual responsibility of
serving as the Municipal Court Clerk and providing Administrative Assistance for the
Administrative Services Department. This division is staffed by 2 part-time employees and
a warrant officer. The City uses a Vocational Education student from the local school to
assist with some clerical functions.
As of April 30, 1997 the total employees in the Department and by Division include:
Actual Budgeted
Department Head 1.0 1.0
-.' Division Head Accounting .5 .5
Accounting 3.0 3.4
Division Head Utility .5 .5
Utility Billing 2.0 2.6
Meter reading/maintenance 2.0 2.0
Budget Officer .5 .5
Division Head MIS .5 .5
MIS .0 1.5
Municipal Court 3.1 3.1
Human Resources/Risk management 2_0 3_0
Total 15.1 18.6
The 1996-97 budget was $1,369,799 as follows:
Finance 324,983
Water and Sewer 228,385
Tax Administration 129,443*
Human resources 142,089
Risk management 125,874
Municipal court 175,651
MIS 225,374
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*Passed through to FISD.Tax Assessor Collector and GCAD.
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The functions and services include:
A: Finance Division
1. Provide general accounting and financial information services to the City
Manager, City Council, Department Heads, and employees of the City.
2. Maintenance of financial records and preparation of financial reports.
3. Coordination of the annual independent audit and assistance in preparation ' U'
of the Comprehensive Annual Financial Report.
4. Coordination of financial advisory services as needed.
5. Payroll preparation, processing, and reporting.
6. Accounts payable processing.
7. Recording purchase orders to system.
8. Recording all revenues, processing tax amounts from consolidated tax office. 1
9. Receiving and processing all cash receipts.
10. Cash management and investments of idle city funds.
11. General Ledger maintenance-including account reconciliations and review of
accounts.
12. Preparation of annual budget, budget reports, budget maintenance, budget
amendments, and budget analysis.
13. Internal audit and review of selected accounts.
14. Project accounting and contract monitoring.
15. Maintaining fixed assets inventory and records.
B. Water and Sewer Administration (Utility Billing)
1. Reading meters.
2. Meter maintenance-meter services. . c-
3. Process billings.
4. Collections.
5. Maintenance of accounts-connects and disconnects. J
6. Posting revenues and collections to General Ledger.
D. MIS
1. Operations and maintenance of all City computer systems and equipment.
2. Technical support for users
3. Software implementation, evaluation, and maintenance.
4. Computer operations-backups-message responses, reconstructing files, etc. j
5. Purchasing hardware and software.
6. Training on computers and software. s'
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E. Human Resources/Risk Management
1. Human resources management functions-
a. Recruitment.
b. Compensation, processing employee reviews, performing salary
surveys.
c. EEO compliance and monitoring.
d. Personnel processing.
e. Payroll processing.
f. Employee benefits, health plans, and other.
g. Training and development.
h. New employee orientation programs.
i. Exit interviews.
j. Unemployment claims.
k. Personnel policy development and maintenance.
1. Safety training and safety programs,
2. Tracking of lawsuits involving the City- following up on information requests
and monitoring progress and resolution.
3. Risk Management programs- monitoring all insurance requirements of the
City for property, casualty and liability coverages.
4. Maintaining reporting requirements to TNRCC for underground storage tanks.
5. Assisting in payroll processing and monitoring vacation and sick time.
6. Performing safety inspections.
F. Municipal Courts.
1. Processing citations issued by police.
2. Attending Court and maintaining accurate records of all court cases filed.
3. Follow up on dispositions of court cases.
4. Processing payments and collections of fines.
5. Processing and serving warrants for the Court.
6. Maintaining information for reporting to the State and processing State
portions of fines.
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Workload: .
A review of some of the indicators of the workload for each division for the past fiscal year
is as follows:
1. Finance:
a. Cash receipts processed- 14,455
b. A/P checks processed- 5,499
c. Invoices processed - 9,328
d. Payroll checks- 26 pay-period 4,479 checks
e. Purchase orders- 2,575
f. Journal entries -2,441
g. Investment transactions-135
h. NSF checks-232
i. General ledger accounts maintained-6,593
j. Bank accounts maintained -5
k. Budget amendments- 31
1. Tax revenue deposits- 77
m. W-2's processed- 300
n. _.Fixed Asset records -3,200
o. 12 monthly reports
2. Water and Sewer administration:
a. New connects -1,1773
b. Finals - 1,031
c. Disconnects non pay- 367
d. Work orders meter maintenance completed -273 ! "
e. Work orders issued meter maintenance -391
f. Number of connections maintained- 8,382
g. Utility Billing- bills processed -48,190
h. Second notices processed -9713
3. Human Resources:
a. Job descriptions/classifications maintained -120 (-
b. Evaluations processed-200
c. Personnel files. -300
d. Active lawsuits and notices of claims-numerous
e. Requests for new hires-100
f. Applicants for city employment processed-numerous 2,000
g. Claims processed- 30/45 year
h. Safety inspections
i. Personnel Status changes 240
i. Supervisor and employee consultations 125-150
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4. Municipal Courts:
a. Citations -7,596
b. Warrants- 5,232
c. Cash receipts -7800
5. MIS (basic operating data not available as to work orders or users serviced- the
workload was tremendous during the past year)
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CLIMATE
During the process of gathering data and conducting interviews with City employees, the
overall attitude among employees is very good. The overall attitude is to try to service the
— citizens of the community and to make the City better. Their attitude toward cost control
and doing the best they can was very prevalent.
The cooperation between groups for this size City was excellent. Some of the indicators
showed that within the department and within some of the user departments the
Administrative Services Department is thought of very highly. Some of the employees
interviewed recognized problems within the Administrative Services Department and were
willing to try to help resolve problems or assist wherever possible. Also, certain employees
recognized that some of the Administration staff could not possibly complete all the work
that is required even though the employees were exceptional employees. We also received
feedback that other departments may not request assistance or seek answers to questions
because the Administrative Services Department does not have time to assist others in the
City.
( When discussing the workload within the Administrative Services Department, several
employees were aware they could not get all the work done and were trying their best. The
overall attitude was not one of despair, to give up, or to blame everyone else, but to try to
find a way to get the work completed the best way they could.
It was generally recognized that the personnel resources to do the job properly are not
always available. They also recognized that some procedures will need to be changed to
make the processing more efficient, especially with the new system being implemented.
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ANALYSIS
ORGANIZATIONAL ISSUES
OVERALL ADMINISTRATIVE SERVICES
As discussed below, the organization, during prior years, has evolved more out of necessity
to try to get the work done with the limited resources available. Over a period of time, as L.
employees left and some new divisions were created, the Administrative Services
Department tried to shift available employees to cover areas that required immediate
attention. Also, as the Administrative Services Department grew, if in management's
opinion a person was not ready for a spot or promotion, then another current employee was
placed in the position to manage the area even when the person may have a large workload.
This was also done to keep from hiring additional employees. This appears to be a short
term solution but the resources never were available to resolve the organizational problems
with a longer term strategic organization. The main areas of the organization that will be
discussed are the (1) Management Information Systems Division, (2) Accounting-
Finance/Budget (3) Utility Billing and (4)Municipal Court.
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1. MANAGEMENT INFORMATION SYSTEM
In 1994 the City adopted a MIS plan which was to assist the City in upgrading the hardware
and software of the City. This plan had many issues including the need for assistance in the
MIS group as the City started implementing the plans and adding hardware and software. 1
This study assumed that the current Finance Officer would be able to provide management
to the MIS division. Since the MIS study was only on computer needs it did not consider all
the other duties required to be performed by the Finance Officer.The report did emphasize
the department needed assistance and indicated that MIS needed another person by 1996.
It did emphasize the need for MIS to be a separate division. The following updates some
of the findings from the MIS plan adopted in 1994.
During the time we were performing our review of the Administrative Services Department,
the MIS division main employee left the City. This has had a major impact on support and
training that is required during the HTE implementation and could have a severe impact
on the City.
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In the past the City had a Computer Coordinator who assisted in maintaining hardware in
all City divisions and also assisted users throughout the city in running certain software
packages. This person performed the critical function of assisting all City divisions in
_ upgrading data processing equipment and_assisting users in setting up PC's. Due to the
volume of hardware and software maintenance requests and related needs, he had major
difficulties keeping up with the demands for assistance from users within the City. He was
essentially directed to keep the systems operational as best he could. He was supplemented
by outside consultants to keep the hardware functioning.
The City has two IBM AS400 computers, three PC network systems and over 50 PC's
throughout the City. The AS400's have been established as two separate systems in the
Administrative Services Department and in the Police Department. The Library has its own
system as well. These systems have various users linked to Administrative Services by
Modem. This scenario is hardware intensive and requires MIS assistance in resolving
computer problems at all levels,from the PC's to the AS400s to communications linking.We
recommend that the more advanced problems encountered should continue to be contracted
out to third party service providers. Major hardware problems on the AS400 would be
included under the City's hardware maintenance contract. We recommend that the City
perform minor and routine maintenance in house for efficiency purposes and to save money.
The Software portion of the Computer Coordinator's job has been installation of "off-the-
shelf'software packages for users. Major software packages in the accounting,public works,
police, courts, and other departments have not had in house support. This support would
include assistance in streamlining system functions and staff operating practices, preparing
needed management reports from information on the systems, and providing assistance in
training and integration for the various systems for the users. This type of support has been
attempted,but has been largely ineffective due to the excessive workload of the Coordinator.
It appears impractical for one person in the MIS Division to be responsible for the City wide
support on systems that are critical to routine management activities and also support all PC
systems and users.
The City has spent substantial amounts of money on new hardware and software; however,
it does not have the organizational structure or human resources in place to support
implementation activities and ongoing use by all City divisions. Additional staffing is needed
to provide system users with implementation assistance, maintenance support, systems
analysis, and future system planning. The City relies on these systems for crucial
management information in operating core City functions.
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In reviewing the overall organization in Administrative Services,we found that MIS does not
have a division head that can dedicate all of their effort toward the MIS needs of the City.
MIS was being directed by a business office employee and had one person dedicated to City
wide data system support. The one person assigned full time to these systems support
functions was performing all support tasks available to operating departments. This person
has now left the City. Currently, the City is using contracted systems support personnel who
are being directed by a business office employee. The employee directing the contracted
personnel cannot devote full time to the MIS Division. In addition, it is our opinion that this
business office employee (Budget Officer) needs to be devoting all of her efforts to the
budget and related matters throughout the year. L
RECOMMENDATION
We recommend that two positions be established with strong consideration being given to
a third for additional assistance during the City's current implementation of the new major
computer systems.
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The first position would be a division head over MIS and would report to the Director of L �
Administrative Services. This person would manage the City's MIS activities and also
possess "hands on" skills for providing systems support throughout the City. Generally, this
person should have a college degree with experience in municipal EDP systems (hardware
and software)support and maintenance.It would be desirable that this person would be very
systems oriented and have the technical skill to assist implementation activities and in
supporting and maintaining the systems on an ongoing basis.This person should also be able
to give guidance to the City in evaluating the future direction of the City's EDP systems.This
person would also be able to develop necessary policies and procedures for MIS and system
users through-out the City.
The second position would be similar to the job that the former Computer Coordinator was
performing. Assistance to user in application software implementation, support, ,
development,and in house hardware maintenance would constitute the major portion of this
person's activities. This position would report directly to the new division head described
above. Some hardware maintenance will still need to be provided by outside service
providers due to complexities involved; however, by having this position handle minor
maintenance and support functions,cost efficiencies could be achieved and user departmentsJc-]
would receive more timely action on their requests for assistance.
The third person would possess a mix of clerical and computer skills to assist the MIS
department in handling support functions and system implementation activities.This position
is warranted during the City's major implementation of new software and can be evaluated,
based on the effectiveness of their activities, on an annual basis. The main concern is to
provide additional resources that will be needed during the implementation of these major
computer systems over the next two years or so.
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We feel that these recommendations should be given immediate consideration. Inadequate
human resources for support of the installation and implementation of the new HTE system
; and any other systems during the next few years will be very costly to the City in terms of
the usefulness of software already purchased and in terms of achieving the utmost
effectiveness from the newly purchased systems for the user departments.
2. ACCOUNTING
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_ During the review of the Administrative Services Department, the Finance Division
operations were reviewed:Basically,Finance covers all the accounting functions, purchasing,
budget, and internal audit to the extent internal audit is being performed. The organization
has a finance officer at the same level as the Accounting/Utility Supervisor who is over the
Accounting area. In performing discussions, there seems to be a split role as to who has
7 authority over accounting matters and with whom employees consult relating to accounting
matters. This is true outside the department as well as within the department. Also, it
appears accounting encounters delays in processing information, sometimes because the
Accounting Supervisor must consult with the Finance Officer for input before proceeding.
Also, neither the Finance Officer nor Accounting Supervisor are devoted full time to the
accounting area.The Accounting Supervisor also has the dual role of being the Utility Billing
Supervisor with both taking on a very heavy work load. The Finance Officer has the budget,
project accounting,budget amendments,special projects,as well as MIS, as discussed above.
Based on our analysis, additional assistance to take on a supervisory role is needed in the
Accounting Division due to the workload of the Accounting Supervisor having a heavy Utility
Billing role.
Due to the reasons mentioned above this organizational structure leaves the accounting
functions lacking for full time supervision. This organization creates problems because the
one responsible for the general ledger can not make decisions at the detail level without
having to go to a higher authority. The Accounting Supervisor must have the authority to
rule on decisions which affect the general ledger processing.
The accounting background and capabilities of the employees below the Accounting/Utility
Supervisor are basically that they are performing at clerical level. They can perform
accounting clerical tasks but do not have the education, training, and experience to really
understand all the accounting problems and be able to resolve them. The employees are
good quality clerical staff who can perform the tasks given with proper supervision. With
these types of employees, the Accounting Supervisor must assist more with the day to day
work. For the City, the Accounting Supervisor is at times placed in a situation where she
must do a major part of the detail work to keep the Accounting Division processing
information properly.Although the accountant is cross trained,she is busy reviewing reports
and cross checking for errors rather than performing in a Chief Accountant's role.The roles
set up for the accountant and accounting/clerical staff include overlapping duties related to
purchasing, input of data, payroll processing, and fixed assets.
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With the Accounting/Utility Billing Supervisor being trained to monitor both the Accounting
and Utility Billing Divisions and with her experience, this position should continue to grow.
However, to be effective in supervising both areas, the Accounting Division should be
reorganized.
RECOMMENDATIONS
The accounting organization needs to redefine the rolls of certain individuals within the
accounting area.
The accounting area needs an accountant with a stronger municipal accounting and systems
background who can also supervise clerical employees.This would be the Chief Accountant.
The current Accounting Utility/Billing Supervisor should be at a manager level reporting to
the Director of Administrative Services.The Accounting manager would be over accounting L
and general ledger and should not share this responsibility with the Finance Officer. As to
be further discussed below in point 6 the Accounting division needs a person dedicated to 1
the payroll processing who has significant experience in payroll processing. The accounting °<--
area provides part of the purchasing role of controlling purchase orders and inputting the
purchase order to encumber the amounts. The purchasing functions should be segregated 55
out of the Accounting Division, and a separate division for purchasing created. This is
discussed below. The Finance Officer, after the change in MIS and the change in
Finance/Accounting, would become the Budget Officer for the City.This position also plays
a major role in capital projects analysis, review, and special projects such as internal audit �-
type functions.Currently the assignments of tasks to the accountant and accounting assistants
may need to be shifted since these three employees are more clerical workers rather than
accounting, supervisory employees.
3. UTILITY BILLING
Several years ago the Utility Billing Division had a separate supervisor over this part of the I
operations.When this person left,the Accounting/Utility Supervisor assumed this role. Also,
the Public Works maintained the water meters and performed maintenance on the meters
and provided the meter reading that was submitted to utility Billing. Several years ago the 55
meter reading function was moved to Utility Billing. In 1991, with the switch to bimonthly
utility Billing, the meter maintenance function was also moved to the Utility Billing Division.
Customer service has been handled by the Utility Billing Division as the City has grown.
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Currently, calls for water problems, meter problems, and billings may go to various
individuals in Utility Billing Division or at the Water Works Department. The customer
service function is allocated among different employees in Utility Billing and at the Water
Department, depending of the type of call. The customer services function that is needed
to co-ordinate handling customer service is not segregated to one group which would be
responsible for services to the City's customers.
The meter reading was not a full time job for 2 employees and that is why these employees
j were also responsible for meter maintenance, thus giving them something to do when they
were not reading meters. This has some advantages such as the Utility Billing Division can
control the meter readers, obtain cut-offs if needed, and provide maintenance where
customers have problems with the meters. It also has disadvantages. in that the
Accounting/Utility Billing Supervisor is over these individuals who are in the field and has
no way to supervise or monitor their activities. Also,for meter maintenance and change out,
the equipment is sometimes not available for the meter readers to use, where as in Public
Works, the personnel have the equipment. Also, with the growth in the City a few years
ago, when meter readers needed assistance in reading meters and maintenance, the City
decided to begin rotating Billing cycles where a customer is billed every other month. The
City has received numerous complaints at both Public Works and at Utility Billing about not
having monthly billings.
Normally the meter readers performing connects, disconnects, cut-offs, and maintenance
should not be reporting to the ones preparing the bills, collecting the funds, and recording
the amounts.
RECOMMENDATION
The City, at the Public Works Department does not have a Public Works customer service
representative. Currently, Utility Billing and Accounting is trying to fulfill this role by taking
customer calls, responding to billing questions, arranging connects and disconnects, and
meter maintenance. The Utility Billing should be responding to connects, disconnects, and
cut-off by sending the proper work order information to the Public Works Department.The
Public Works Department should be receiving customer calls for meter repairs, meter
maintenance, and other physical type work related to the water. In the Public Works
Department there needs to be a customer services type person. Also,. the meter
readers/meter maintenance employees could report to the Public Works Department..So
that these employees could be supervised in the field, receive the proper equipment, and
a assistance when needed. The City should consider going back to monthly billings of utility
bills. As an alternative on meter reading,this function could be subcontracted out to entities
who provide this service.The City has considered contracting meter reading with Texas/New
Mexico Power. That proposal was not acceptable,•however, other resources should be
considered.
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4. MUNICIPAL COURT
Currently, the Administrative Assistant for the Administrative Services Department is also
the Municipal Court Clerk and is responsible for overseeing the Municipal Court processing. L
In this division there are 2 part time individuals who have done a great job of processing
citations.The Municipal Court Clerk should be a person dedicated to Municipal Court.This
person should be up to date with the laws and procedures for processing the citations. They
should be very familiar with the Municipal Court processing and be available to handle this.
With one of the part-time clerks retiring in the near future, this division should be set up
with a person over the Municipal Court area. The current set up leaves very little,
administrative support for the Administrative Services Department when it is needed by the,
various division heads. Although a VOE student is utilized, it does not fulfill the
administrative needs of the Department.The one thing missing in this area is administrative ~`
assistance at all levels in the Administrative Services Department.
RECOMMENDATION
The Municipal Court area should be a separate division with its own division head. The _
person heading this group needs to be dedicated to this role full-time. Assistance for,
processing could be utilized as in the past for routine processing. The City should have the
Courts Division at the location where court is held, with all resources needed such as
computer access, files etc. It is also advisable to have proper counter space with a window.
for processing citations and dealing with violators so that individuals are not allowed inside
the clerks offices.
CURRENT OPERATING PROCEDURES AND CONTROL ISSUES J
S. PURCHASING FUNCTION
Currently, the City does not have a centralized purchasing division that would co-ordinate ill
all of the City's purchases. The benefits of a centralized purchasing group are that items
which should be bid under state law would be better controlled and monitored. Also, the
City should be able to get better discounts thus purchasing more effectively. The City j
presently has the various departments preparing purchase orders, contacting vendors,
preparing bid requests, soliciting the bids, analyzing the bids, and presenting them to the
Council or City manager,depending on the amount,for approval.Then placing the purchase +,
order, completing the purchase order, sending the purchase order to the vendor, and to
accounting.Accounting posts the purchase orders to encumber the funds when the purchase -
orders are received from the Departments. There are often delays in Accounting receiving )
the purchase orders from Departments. The various Departments and Divisions follow up
on the delivery- (ie.the expediting function), check the items received,and then approve the
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payment. The only control on this is that purchase orders are logged in by Accounting and
purchase order numbers issued to each department must be accounted for periodically to
make sure Accounting has booked all the purchase orders. -
This is not a very efficient way of handling the purchasing function. Also,for overall internal
4 control purposes, this is not effective. Parts of the purchasing functions have been set up
in different departments, for example in Accounting. In Accounting the person keying in the
_ purchase orders also periodically processes checks. Normally, this is not allowed. However,
this has happened. The other weakness is that the departments essentially control the
requisitioning, selection of vendor, purchasing, receiving, and authorization for payment.
During the fixed asset work we also noticed that different Departments would buy similar
items, such as vehicles, from different vendors at different amounts. The maintenance of
these vehicles is also left up to the Departments. With various makes and models some
purchases for basic maintenance cannot be standardized. Purchasing basic items, such as
office supplies or computer equipment and supplies may be in the City's best interest to
contract for quantities where they could purchase items at a better cost.
The.City also needs to clarify the existing purchasing policy on capital outlay items to give
better guidance to Departments when an item should go through the bidding process and
be approved by City Manager, by himself, or that the items must go to City Council for
approval.
Part of the purchasing function involves some clerical work which can be delegated, such as
preparation of RFQ's from requisitions sent in by Departments, putting the bid information
together for analysis, preparing the purchase orders, following up items, and receiving.A lot
of these basic functions are being done throughout the City, usually by higher level
individuals or by secretaries in Departments where other work is not being done.
RECOMMENDATION
The City needs to consider setting up a centralized purchasing division which would
-, coordinate all purchasing that is required by state statute (normally all tangible items other
than certain professional services which are not required to be bid).This division would also
T`J coordinate the issuance of all purchase orders and record the purchase orders in the system.
This group would be responsible for complying with the bid laws and requirements of the
City. They would assist in the expediting and receiving function. Final sign off on the
purchased items would still need to be in the Departments after purchasing is complete so
that Accounting will properly pay the items.. The purchasing group would be tasked with
consolidating,where possible, common items for purchasing that the City could also benefit
by negotiating bulk orders from vendors. The purchasing group would also assist in
compliance with maintaining proper vendors and appropriate bidding vendor lists.Normally,
( this group would serve in researching potential purchases and perform analysis to gather
information on possible projects with more alternatives. Currently,whoever has a chance to
analyze possible new purchases must perform this work.
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With the use of the HTE system, the purchasing module could help achieve the segregation
of the centralized purchasing for the City. The system also has on line requisitioning which
will be implemented by the City.
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The division should have an experienced purchasing agent who has been involved in
municipal purchasing practices. This person should have an assistant for performing much
of the clerical tasks. Because one of the accounting assistants is partially involved in this 1
function, it is feasible that this person could be the assistant in the purchasing area to
perform many of the clerical.tasks.
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6. PAYROLL PROCESSING
During the review of the processes, the one that seems to be the most time consuming and
does not flow efficiently, is the payroll processing procedures. A few years ago, the payroll ! j
processing was performed by one individual who was responsible for the complete payroll _y
processing, the reporting and all the functions going with payroll processing such as
maintaining the vacation and sick time. With the implementation of the HTE system the
methods currently used by the City to process the payroll will need to be changed. Currently,
based on the way the payroll is processed, it is very time consuming throughout the City.
In an effort to control the payroll processing better, the City set up time work books for
each Department.This book has a summary by employee of the time that is worked, the U
time that is off, and any adjustments. The source for the information going into the book is
normally time sheets or time cards. The books normally are completed, sometimes by
division heads, department heads, or the secretaries, to submit to payroll for processing. LU
This information is checked by Human Resources personnel, checked again by Accounting,
and entered for processing in the current system. The payroll is processed then checked by
accounting and by Human Resources. Although double checks are good for internal control U
processing, the amount of checking should not be so excessive that the controls are
ineffective.
When the person over the payroll processing left the City, Human Resources absorbed the
workload of processing payroll for a time. Later the processing was split in Accounting and
the current forms and procedures were set up to have part of the work performed in the
departments and have it checked before it was received in Accounting. Also, the
payroll/book/sheets served as the back up for the processing.
With the new HTE payroll system, the processing is set up so that only exceptions to the
normal 8 hour work day are keyed. Sick, vacation, and compensatory time off is keyed into
the system and the system will track the proper accrual and amounts used if it is properly
set up. It will also produce the amounts used for accruing compensated absences and
payroll accrual. Currently the City is trying to do most of this by hand. Using the payroll
book that is prepared provides a summarized history of when employees worked and when
they were off, but this information is duplicated in the system.Even with the current system,
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_ keeping the dual information may not be efficient for the City since the same information
is on the time/cards/time/sheets.
One item that has not been controlled and has no support is the vacation and sick time
used. These support documents should be forwarded to payroll processing for backup of
amounts taken as vacation, sick, or time off.
RECOMMENDATION
The City needs to have one person who performs the payroll processing function who has
experience in payroll processing.This person would be fully responsible for the payroll being
processed properly withoutany errors. The main control would be a review of the payroll
reports before issuance and signature of;checks by the Accounting Supervisor or Chief
Accountant. The source documents should be the time`sheets and time cards which should
be properly signed by the employee and supervisor/department head.The vacation,sick, and
other compensated absences forms should be used to record these amounts directly into the
system.
When the new HTE system is put in, some of the departments can enter the hours- for
example Police Department with the backup being sent to accounting.
Also,with the new payroll system, the amount of time currently spent on payroll processing
should be cut down.
In addition, the payroll processing function needs to be separated from the Human
Resources/Personnel functions. When setting up the employee, proper information such as
withholdings, insurance, pay-rates, and changes in payrates should be performed by Human
Resources with a copy of the change and information going to payroll processing in
Accounting. Once the information has been entered and checked, the several crosschecks
being performed are not necessary.
7. BUDGET PREPARATION AND MONITORING
Currently, the person in charge of preparing the budget packages for distribution to the
Departments and Division heads is also involved in various General Ledger projects, capital
project accounting, and heavily involved in the MIS division. The Budget process is a very
time critical process, as well as a very time consuming process. Various cities and other
governmental agencies have-worked on the budgeting procedures to streamline how the
information is processed by Department heads and Division heads and have developed
procedures to assist in the preparation of the budget. Currently, the City's budget process
has been delayed because of the Finance Officer's involvement in MIS. The budget process
needs to be evaluated, especially on what information the various Department and division
19
heads must analyze to send in for the preparation of the budget. Some of this information
may be compiled better by one person rather than by having Department heads prepare-
example employee benefits.
The process for reviewing the budget with council in budget workshops, for budget
amendments/adjustments, and budget analysis should be reviewed to see if the amount of
detail and time spent is required to fulfill the City's needs.
The budget is also utilized more after the fact rather than as a management tool. Most
budget amendments were adjustments to make the budget agree to actuals or make the
amounts look better rather than the approval of transfer of budget amounts before spending
is allowed when a Department has overspent the budget or received additional J
appropriations. As discussed under the purchasing function item number 5 and below under
general ledger, the budget is not being effectively utilized because the purchase orders are
not being entered when issued to encumber funds, and the general ledger is not up to date
to be used as the management tool to monitor expenditures at the time an item is spent.
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During the year, budget monitoring is after the fact. It appears some Departments code U
expenses to where they have money sometimes rather than to the proper expenditure code.
This distorts the budget to actual amounts. Budget analysis and review should be performed
more in detail_ during the year to prevent these problems. As discussed above under
purchasing some of this should be corrected before the purchase order is issued to make
sure the amounts are being charged to the proper accounts.
RECOMMENDATION
As discussed above under organizational issues, we feel that the City should have a budget
officer dedicated to assisting the City in preparing the budget, monitoring the budget, and
preparing proper amendments for Council approval when required. This person should be
provided training and be tasked with streamlining the City's budget process to make sure the
budget is prepared timely and with proper overviews given to Council. )
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8. MUNICIPAL COURT
During the review of the Municipal Courts Division, we noted that the software used by `1
municipal court is very old and is not up to standards for tracking and maintaining the
citations, fines, amounts due to the state, and court costs. Also, there is a dual accounting L
for the cash receipts being received in. the Municipal Court area. There also is a
reconciliation process required which has unresolved differences that have to be booked as
deferred revenue in the City's General Ledger. All these relate to the older system that
must be used by the Municipal Court's workers.
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We noted that the Court clerks must pack up items required to go over to the old City Hall
(Municipal Court now is temporarily being held in the New City Hall). It was also noted that
the Warrant Officer does not have access to the Computer records he needs in order to
access concerning warrants. Other problems such as use of vehicles going from Court to the
New City Hall, while they are minor inconveniences, this does cause inefficiencies in the
work.
We have been advised that one of the long time Municipal Court Clerks will be retiring
soon, therefore,very soon, the City will have to hire additional help and have them trained.
The other concern that we saw in the Municipal Court area was that the people are brought
back to the offices where the Municipal Courts clerks are working. Even though the Bailiff
is on hand most of the time, this is not a very safe working condition. The Municipal court
Clerks should be processing the paper work over a protective counter.
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RECOMMENDATION
The Municipal Court Division should, in addition to the re-organization discussed above,
try to implement the new Municipal Court software as soon as possible. The location of the
Municipal Court clerks and files should be in close proximity to the Municipal Court site,
at least in the same building. The computer support needed should be also resolved with the
MIS staff as discussed above in the reorganization.
9. HUMAN RESOURCES/RISK MANAGEMENT
Duringthe review of the Human Resources/Risk Management Division, it was noted that
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the software being used is not a Human Resources system.This is mainly handled manually,
tracking positions, open positions, classifications. This division also handles the risk
management area for the City including all insurance, monitoring compliance, and safety
inspections. As with other areas under administrative services, the lack of available clerical
support interferes with items with higher priority, such as making copies when inspections
should be performed.
Human resources also provides substantial support in the payroll processing, and tracking
vacation, and sick time. The Human Resources function should not be required to provide
this much support to the payroll payment processing and time tracking. As mentioned
above, the streamlining of the payroll payment processing and utilizing the new system for
tracking vacation, sick, and other compensation time should alleviate some of these
problems.
An item was noted is in the area of performing personnel reviews that should be resolved.
Opinions by user Departments and Human Resources differ on the way personnel reviews
21
are being performed and the information needed for performing the reviews. Human Li
resources has basic information on hand and when the reviews are required, Human
Resources expects the Departments to have amounts, history and last performance review
information. User Departments do not always have this available. The process should be j
analyzed as to what the Departments need from Human Resources to approve reviews and
have the reviews submitted on a timely basis to Department Heads and returned to Human
Resources Division before the deadline. J
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Another area normally handled by Human Resources is the pre-screening of job applicants. ; ,J
Currently, Human Resources assists in placing the ad, following up on applicants, and '
performing tests; however, all the applications are sent to the Departments for review and f I
selection. Pre-screening of applicants is not being performed by the Human Resources
Division so that Departments are only going through and deciding on the best final
candidates.
RECOMMENDATIONS
Human Resources Division should be relieved from the duplication processes in preparing t
the payroll. When the new system is implemented, Human Resources should have a better
Human Resources Software package to perform their jobs. Human Resources needs to
receive administrative assistance to assure higher priority items are not being postponed due 1--�
to clerical tasks being done by Human Resources personnel.
The Human Resources division should reassess the forms used and the information needed
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in performing the employee reviews and work with the user Departments to determine what
information is really needed that if available could be supplied by Human Resources.
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The Human Resources division should be allowed to provide pre-screening of job applicants.
This is predicated on the new system, shifting work load such as payroll, and receiving
administrative assistance that would allow time for this to be done.
10. ADMINISTRATIVE ASSISTANCE
Throughout the Administrative Services Department,the clerical assistance needed to assure
that higher paid employees who should be working on higher priority tasks are not using up
time making copies,filing,or performing routine tasks which normally clerical workers would
perform. Although, the City has used a part-time vocational education student periodically,
this has. not been completely successful due to errors in filing, etc. Currently, the
Administrative Assistant for the Department also performs the Municipal Court function.
Other individuals within the Department will not ask her to perform needed tasks because
they know that her workload is already substantial.
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RECOMMENDATION
The Administrative Services Department needs to have some Administrative Assistance
throughout the Department. Even though this would be a shared arrangement for the
Department for the different Divisions, some form of administrative assistance to perform
required clerical tasks should be set up rather than using managers for these tasks.
11. GENERAL LEDGER-ACCOUNTING
The accounting grou currently includes the general ledger functions, accounts payable,
payroll processing, cash receipts, purchase order control/encumbering, journal entries,
reconciliations and other accounting tasks. The procedures set up using the USTI system
7 involves significant checks and crosschecks of information to assure the clerical staff or
computer system were not dropping items, misposting or making other errors.
The procedures set up to handle purchase orders were mainly to control the purchase orders
sent-to Departments but did not really control the purchasing process or -maintain the
general ledger to make sure that when a purchase order is prepared, the funds to cover the
purchase order were encumbered. The procedures set up created a time lag in recording
purchase orders to the system. Because purchase orders were being prepared in the
departments and sometimes not being sent to accounting until the order was filled and an
invoice received, there was a lag time in recording the encumbrance in the general ledger.
Also, recording expenditures may have a time lag because the invoices are sent out to
various departments and may not be sent to accounting on a timely basis. Making sure the
general ledger is current and information processed timely has sometimes been a problem.
Under the current system the City cannot start updating the new year transactions in the
general ledger until the previous years general ledger is closed. The lag in the purchase
orders,expenditures,and late closing has made the general ledger and general ledger reports
unusable for current management purposes. This issue and the problems that not all
Department and Division heads had ready access to account inquiry on the"general ledger
to see how much money was spent in their budget and see how much was encumbered and
how much was left, created the necessity for some of the City's Departments and Divisions
to try to maintain there own books in order to track expenses. For some individuals to keep
} track of all their own accounting is counter productive to the mission of the Accounting
Division to provide the information needed by the user Departments. This is not efficient
and effective for the City.
Internal control is a management responsibility and must be set up and designed to prevent
errors and irregularities and to detect errors and irregularities and correct these when they
occur. In fulfilling this responsibility,estimates and judgements by management are required
23
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to assess the expected benefits and related costs of internal control structure policies and 1
procedures. The objectives of an internal control structure are to provide management with
reasonable, but not absolute assurance, that assets are safeguarded against loss from
unauthorized use or disposition, and that transactions are executed in accordance with_ �J
management's authorization and recorded properly to permit the preparation of financial-
statements in accordance with generally accepted accounting principles. As part of the:-
assessment of internal control,management must consider the qualifications, technical skills,
and competence of the employees performing the tasks and performing control procedures
to make sure the controls are effective. Currently, some of the controls set up were to
compensate for the USTI system weaknesses that were encountered. Some of the daily ;
checking is to review items such as recording cash receipts, payroll processing, and accounts
payable processing. Some daily checking is required for obvious errors to assure they are
detected and corrected before posting to the general ledger. These preventive controls must L%
take place, but based on the level and training of the individuals, the amount of checking
in detail could be reduced to reviewing check totals and scanning. Other types of
maintenance controls such as bank reconciliations and reconciling general ledger accounts
to the detail need to be performed monthly to assure that errors are detected and corrected.
The budget review will also detect errors such as coding or when accounts have unexplained
variances,.. All of these controls work in unison to help assure that the general ledger is
properly maintained. However,with these controls some may be repetitive or not yield any
errors. Also, the person performing a substantial portion of the controls may be better
utilized at a different function since some of the controls are not being effective.
With the new HTE system, certain edit checks are performed when transactions are
processed in the system. Also, as the transactions are entered into the system the employee -�
entering the transaction must make sure the items are entered correctly at the beginning.
Some of the procedures set up by the Accounting Division may have to be redefined. Also,
the flow of the information being processed may need to be redefined.
RECOMMENDATION
As discussed above the establishment of a purchasing division that controls purchasing and
enters encumbrances when purchase commitments are made would assist Accounting in
keeping the general ledger current. One of the MIS tasks will be to make sure all
Departments have current access to account inquiry to check budget line items before
amounts are spent. The new software will also allow a prior year to remain open while
starting a new period;for example,during the audit period,without preventing the new years
general ledger to be maintained. The Accounting division will need to maintain the general
ledger on current basis.
The Accounting division needs to go through the controls established on daily reconciliations
and monthly reconciliations to determine which controls are more effective. Some controls
will have to be maintained; however, it is possible, based on personnel and training, that
some maintenance controls can be maintained and some of the daily checking may be
24
II
streamlined to only checking totals. Also, reliance on input controls to assure the data is
input properly and processed, rather than so many crosschecks by individuals, should be
effective.
When implementing the HTE system, new procedures and flow of processing the
information should be redefined from the beginning.The accounting division must not revert
to trying to implement how they process information now and convert these procedures to
the new system.
The City needs to review the current chart of accounts used by the City. The current chart
of accounts was developed over years and has tried to keep track of more detail by account
than normally is required. This extra detail has occurred over years because of special
requests from Council members or employees and accounting was trying to provide for these
questions. The number of accounts for this size City is more than you would normally need.
The chart of accounts should be restructured to include only the accounts that are required
for proper management and management reporting. Special reports can be developed from
the information based on account analysis rather than maintaining the detail by account in
some cases. Also, the HTE project accounting module can be used to assist in keeping
additional detail when this is required.
12. FIXED ASSETS
The fixed assets system used by the City is very old and does not have standard features such
as automatically updating for new fixed assets as they are acquired. The fixed assets, after
a period of time of not being counted,were inventoried and the items updated in the City's
fixed assets records. Since the fixed assets were updated, the fixed assets file is only updated
periodically when someone has time to review it. This has not been maintained monthly as
the fixed assets records should be. Also, maintenance of fixed assets, such as transfers
between departments, sales of items, etc. should go to Accounting to maintain the fixed
assets. .
RECOMMENDATION
The fixed asset function should be assigned to a person who can allocate the time to
maintaining the fixed asset records. As part of this persons duties, the time should be
allocated to assure the procedures are performed. Also, with the new HTE system the
additions should be set up where they are automatically updated to the fixed asset system.
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13. REPORTS FOR COUNCIL L)
The reports sent to Council are very detailed reports by line item, as well as a summary
report. For effective oversight of the City by the Mayor and Council, summary reports L,
would make discharging their oversight responsibility easier.Monthly reports should be easily
understandable and summarized for Council. Receiving the detail and summary may not be ++
effective because of the massive amount of detail that must be produced and reviewed by Lj
Council.
RECOMMENDATION LJ
With the new HTE system, Administrative Services Department should be able to prepare
summarized financial statements, such as the ones in the CAFR, for review by the Council. ' Li
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EXECUTIVE SUMMARY
During our review, we were assessing operational effectiveness and efficiencies and have
classified our recommendations as organizational issues and operational issues.In some cases
both of these are related.
The most pressing need currently is to get the proper organization and resources set up in
the Management Information Systems Division.Since the City adopted its MIS plan in 1994,
the implementation of this plan has lagged behind mainly due to lack of personnel available
to follow through on the plan.
In reviewing the Administrative Services Department and the functions performed within this
group, to be more effective and efficient, we have set forth our general recommendations.
Following is a summary of our recommendations:
ORGANIZATIONAL ISSUES
1. MANAGEMENT INFORMATION SYSTEM
A. New position MIS Manager- Experienced person overseeing all MIS.
B. Replacement of Computer Coordinator with person with more systems
experience & software.
C. Possible 3rd person mainly hardware and computer operator and clerical.
2. ACCOUNTING/FINANCE
The Accounting organization needs to redefine the rolls of certain individuals within
the Accounting Division.
A. Full time Accounting-Chief Accountant with heavy municipal experience who
can also supervise clerical workers.
B. Elevate Accounting/Utility Supervisor's position with more authority over
General Ledger and over Finance Officer on General Ledger matters.
C. Payroll payment processing by one person from start to finish.
D. Purchasing segregated as separate division.
E. Finance Officer becomes Budget Officer,continues with Contract/projects and
performs some internal audit.
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3. UTILITY BILLING
A. Customer Service over Utilities set up in Utility Department.
B. Meter Maintenance/Readers report to Utility Department. ;
C. Accounting only handles billing and collections.
D. Go back to monthly billings on Water and Sewer.
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4. MUNICIPAL COURT
A. Need full-time person responsible for Municipal Court instead of a split
position. : �i
B. Need area reorganized- Counter-space instead of coming into office.
C. Need Court clerical full time staff to take over for retiring clerk.
D. Should have municipal court division where court is held. Li'
CURRENT OPERATING PROCEDURES AND CONTROL ISSUES
5. PURCHASING FUNCTION: Lf
A. Need centralized purchasing division- 1 Head and 1 clerical.
B. Centralize expediting and receiving function.
C. Utilize on line requisitioning, instead of Departments cutting own Purchase
Orders.
D. Purchase Order put in system and encumbered immediately.
6. PAYROLL PROCESSING:
A. One person doing payroll processing Human Resources only performs Human
Resources functions. i {
B. Drop payroll processing books and utilize source documents (time cards and
time sheets once approved go direct to payroll).
C. Utilize system for tracking items done manually such as vacation, sick.
D. Payroll processing reviewed by Accounting Supervisor-rather than routing to
so many individuals.
7. BUDGET-NEED TO FINE TUNE PROCESS
A. Packages out earlier.
B. Streamline process- items that can be done more efficiently in Administration
should not go to Departments to do; (example employee SS,benefits,etc).
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8. MUNICIPAL COURT- NEW SYSTEM
A. Implement new software ASAP.
B. Location being closer to Municipal Court.
C. Safety consideration such as using counter where office is not accessible by
violators.
9. HUMAN RESOURCES
A. Personnel-Reviews- need to streamline- provide only necessary information
to reviewer. Reviews need to be performed timely.
B. Human Resources should pre-screen applicants.
10. ADMINISTRATIVE ASSISTANCE
Clerical assistance is almost non-existence because of split role of the Department's
Administrative Assistance. Should have Administrative Assistant for whole
Department.
11. GENERAL LEDGER-ACCOUNTING
A. General Ledger- not timely and Departments keep own books. Not all
Departments have access to account inquiry.Also, information not up to date
to be useable, especially in regards to encumbrances.
B. Reconciliations-set up which ones are needed monthly and which ones are not
go over which ones yield errors and which ones do not. Systems need to be
used more and more efficiently for checking items more in total than always
checking detail.
C. New procedures and flow of processing to be redefined with implementation
of HTE system.
12. FIXED ASSETS-
Maintenance - is performed sporadically- no one has time to dedicate to ongoing
fixed asset maintenance
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PHASE IN U
The reorganizing and restructuring in the Administrative Services Department area is shown L-i
in the attached organizational chart Exhibit B.
As mentioned above the most pressing need is the MIS group. This affects the whole City -j
and is more critical since the City is in the process of implementing a new computer system.
This also allows the implementation of moving the Finance Officer to Budget Officer as soon
as an MIS Manager is hired.
Some of the procedures will be fine tuned before and during the implementation of the )
HTE system.
For the coming budget year, it is recommended to have the purchasing division set up and
in place to benefit the City. As part of this transition, the new Chief Accountant spot would
be filled and the Accounting clerical functions reallocated.
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A suggested priority in phasing in the recommendations:
1. Hire MIS manager, and MIS personnel.
2. Set up Budget Officers position.
3. Reorganize Payroll Processing Functions.
4. Customer Service Representative and mover meter/reading/maintenance to Public
Works.
5. Obtain Chief Accountant and reorganize accounting area.
6. Hire Purchasing Manager and set up Purchasing Division.
7. Install New Municipal Court software .
8. Assign one person to Municipal Court and one person to administrative assistance.
We feel all items should be given immediate consideration.
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CITY OF FRIENDSWOOD-
ADMINISTRATIVE SERVICES-CURRENT-ORGANIZATION BY MAJOR FUNCTIONS •
•
DIRECTOR OF
ADMINISTRATIVE SERVIC
ROGER ROECKER
MANAGEMENT/TREASURER/INVESTMENT
r �
•
1 i
FINANCE UTILITY BILLINGS
CINDY EDGE 50% CINDY EDGE 3096
LYNN BUCHER SO% 5.11
•
FINANCE OFFICER ACCOUNTING BILLING&COLLECTIONS U
LYNN BUCHER 25% SUPERVISOR CINDY GONZALES
CINDY EDGE S0% RENE WILEIRSON -
0.5 3.5 CASHIER 60%
I
BUDGETING GLACCOUNTING METER READING&
LYNN BUCHER MELINDA CAPERTON 90% MAINTENANCE
I SABINO CHAFA
DOMINGO RUBIO,IR
PROJECT ACCOUNTING PAYROLL
LYNN BUCHER DECENTRALIZED TO DEPTS. UTILITY CUSTOMER SERVICES
INCLUDING HR CINDY EDGE
TARA A.FARRELL SS% RENE WILKIRSON Li
CINDY GONZALES
INTERNAL AUDIT ACCOUNTS PAYABLE
LYNN BUCHER HAROLD KECK 75%
CENTRALIZED CASH
RECEIPTS
CASHIER(TEMP)40%
• •
PURCHASING
DECENTRALIZED TO DEPTS.
TARA 20%t HAROLD IS% ,---
FILED ASSETS
CINDY EDGE
•
TARA FARRELL 2011
•
TAX ADMINISTRATION
CINDY EDGE
MELINDA CAPERTON 10%
NUMBER BUDGETED 18.6
CURRENT NO. OF FULL TIME EQUIVALENT: 15.1
NUMBER OF FULL TIME EMPLOYEE 16 •
NUMBER OF PART-TIME EMPLOYEES 3
' OPEN POSITIONS NOT FILLED 3
r-�
•
•
•
•
Exhibit A
j.6
ADMINISTRATIVE VOE STUDENT
ASSISTANT PART-TIME
CATHY HANEY 10%
I I -
HUMAN RESOURCES/RISK MUNICPAL COURT CLERK M.I.S
MANAGEMENT CATHY HANEY 90% LYNN BUCHER 5096
MARTHA GILIETT 3 3 2
HR ASSISTANT,INSURANCE MUNICIPAL COURT CLERK III COMPUTER SYSTEMS COORD.
JAMS GOULDER GWEN TAYLOR(PARTTIME) VACANT(OPEN)
ANN WHITAKER(PARTTIME) HARDWARE SUPPORT
MAINLY CONTRACT
PBX RECEPTIONIST ,_[-WARRANT OFFICER/BAILIFF!'
TEMP.WORKER(OPEN) WILARD L.WALDROUP SOFTWARE SUPPORT
AND SYSTEMS SUPPORT
• --MAINLY CONTRACT - --
COMPUTER OPERATOR
OPEN
_t.
•
•
f -
CITY OF FRIENDSWOOD- 1._t
ADMINISTRATIVE SERVICES-RESTRUCTURED ORGANIZATION BY MAJOR FUNCTIONS- ALTERNATIVE 1
DIRECTOR OF
• ADMINISTRATIVE SERVICES .
ROGER ROBCYBR
MANec +TaREASURI INVESTMENrt 2.5
A ,
ADS
A 1
"
I I I
BUDGET OFFICER ACCOUNTING UTILITY BIWNGS
LYNN BUCHER 100% CINDY EDGE 5096 CINDY EDGE 50% '
•
• 1 3.9 1 3.1 .
BUDGETING CHIEF ACCOUNTANT BILLING&COIIBCIIONS
A BUDGET MONITORING GLIAIL AOCTG CINDY GONZALES I
_ -
LYNN BUCHBR RENE WI IIIRSON
CASHIER 60% a_�
CAPITAL PROJECT GL ACCOUNTING
MONITORING 4016 :2 P03'1TONSTRANSFBRRBD
LYNN BUCHERMantitijittani*... ii
I PAYROLL NOW0iiiiiiiiitieVOM ,_` .
INTERNAL AUDIT 11 PAYROLL PROCELSSING
LYNN BUCHER 85% �1
• H ACCOUNTSPAYAB.E
100%
I 1
1 ACAS
RECEIPTS
CASHIER 40% __
H EDCBD ASSETS r
30'K
TAR ADMINISTRATION
•
1016 • !
ALL PURCHASING FUNCTIONS IN ACCOUNTING
MOVED TO PURCHASING.5 '
•
NUMBER OF POSITIONS BUDGETED 19.6
NUMBER OF POSITIONS ABOVE 22
NEW POSITIONS- 2.4 1
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ADDITIONAL PERSON UTLITY DEPT.CUSTOMER SERVICE 1
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