Capitulo 2: Marco teórico
2.3 Dimension curricular
Examples of actions/procedures/policies/systems: Plans
- Strategic plan aligns with the State’s strategic plan and reflects the governing body’s/CE’s strategic objectives.
Planning process (e.g. planning day) uses the entity’s objectives as the foundation and appropriate staff are involved in developing plans.
General
- Appropriate evaluation mechanisms are in place to report on the extent to which, once a project is completed, the outcomes and benefits delivered meet expectations.
- Ensure staff with delegations of authority are aware of their responsibilities and
requirements under Treasurer’s instructions, State Procurement Board Policies and Internal policies etc.
Expenditure
- Use standard contract terms.
- Ensure competitive bids are obtained for major acquisitions and regularly review ongoing contracts.
- Investigate, maintain and regularly review vendor information, service delivery, product quality, price, lead-time requirements and financial stability.
- Establish and maintain protocols for notification of potential vendor performance problems, appropriate investigation and resolution.
- Maintain appropriate procedures for inspecting the results of services provided or items received.
- Match invoice, receiving and purchase order information and follow up on missing or inconsistent information.
- Ensure information is being entered into the accounts payable, job cost and purchase order system on a timely basis.
- Ensure accurate input of data via reconciling accounts payable records with vendor
statements, use of control totals, validity checks and independent reasonableness checks. - All changes to vendor files relating to expenditure activities are independently checked to
source documentation and approved by an authorised officer.
- Policies, procedures, systems and internal controls exist for all types of expenditure activities, including but not limited to grants, payroll, gifts, personal expenditure, reimbursements and other recurrent expenditure.
- Maintain accurate inventory/store records.
- Reconcile accounts payable subsidiary ledger with general ledger and purchase and cash disbursement transactions and reconcile daily cheque run with system reports.
- Cancel all incorrect cheques.
- Pre-number, account for and maintain physical security over purchase orders and cheques. Investigate missing documents.
- Maintain physical security over mechanical cheque signers and signature plates. - Expenditure is authorised, and payments are made/disbursed, in accordance with
applicable requirements (e.g. enabling legislation, Treasurer’s Instructions 8, 14, 15 etc) - Reconciliations are provided to the Department of Treasury and Finance in accordance
with Treasurer’s Instruction 6.
- Grant payments/agreements/supporting documentation are in accordance with Treasurer’s Instruction 15.
- Have pre-determined authorisation limits on how much employees can authorise and develop an exceptions report that includes all large purchases, write-offs and de- recognitions.
- Annual Accounts Payable Performance Reports are provided to the Department of Treasury and Finance in accordance with Treasurer’s Instruction 11.
Payroll
- Ensure payroll system correctly records agreed terms of payment and accurately processes this information.
- Ensure pay rates/deductions are properly authorised and accurately processed.
- Maintain logs or other documentation supporting or tracking changes to payroll database. - Establish and maintain bona fide reports and/or perform random sightings of employees in
remote locations.
- Maintain reconciliations of the employee subsidiary ledger to the general ledger control accounts and investigate and resolve any differences. Compare total hours and number of employees with totals in the payroll register.
- Scan source documents and maintain backups.
- Ensure pay goes to different bank account numbers. If different employees use the same bank account number, ensure there is a good reason.
Revenue
- Reconcile accounts receivable subsidiary ledger with general ledger and revenue and cash receipt transactions and reconcile daily banking’s with system reports. Follow up and resolve differences.
- Reconcile physical performance of services or delivery of goods to invoice date.
- Ensure accurate input of data via reconciling accounts receivable records with customer statements, use of control totals, validity checks and independent reasonableness checks. - All changes to customer master files relating to income activities are independently
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checked to source documentation and approved by an authorised officer.
- Mail accounts receivable invoices or statements periodically and investigate and resolve disputes or inquiries by personnel that are independent of the invoicing function.
- Monitor number of debtor complaints regarding improper invoices or statements. - Authorise credit memos by personnel independent of accounts receivable function. - Debts are only written off in accordance with the provisions of Treasurer’s Instruction 5. - Periodically follow up accounts that are not paid in a reasonable time frame.
- Check sales figures with invoices and reconcile sales with takings and purchase card receipts. Ensure all sales match documents such as delivery receipts.
Assets
- Segregate custodial and record keeping functions.
- Physical controls are established and maintained over access to and use of assets. - Reconcile the asset register and bank account with the general ledger.
- Information systems should identify all sources of cash and dates cash is due (budget allocations, debtor collections, sales of assets etc) and cash requirements and date cash is needed (accounts payable, loan payments, payroll etc).
- Relevant personnel are aware of the Cash Alignment Policy.
- Cancel cash disbursement supporting documents to prevent their resubmission for payment.
- Establish clear definitions of asset categories/classes.
- Appropriate approvals are obtained before property, plant and equipment is disposed of/written off.
- Ensure non-current asset revaluations and useful life assessments are performed in accordance with Accounting Standards and Accounting Policy Framework requirements. - Record and monitor use of tangible and intangible assets for non-entity related activities
(eg motor vehicles, internet, photocopiers).
Liabilities
- Involve the Crown Solicitors Office at the planning stage of all significant contracts and agreements or have significant contracts reviewed by Crown Solicitors Office before execution.
- Establish and maintain a contract register that articulates obligations; renewal requirements; tax issues etc.
- Reconcile payments made under a Service Level Agreement or Contract to the Service Level Agreement or Contract.
- Appropriate personnel with appropriate delegation authorise/execute contracts/agreements and appropriate approvals are obtained for contract variations/extensions.
- Ensure relevant staff are aware of the Public Finance and Audit Act 1987,
Treasurer’s instructions, Treasurer’s mandate to use services provided by the South Australian Government Financing Authority’s and DTF Leasing Guideline requirements in relation to borrowings.
- Establish and maintain a Contingent Liability/Asset and Guarantees register.
- Establish a leave policy that encourages personnel to take leave on a regular basis. Supervisors/Managers conduct a regular review of leave to ensure balances are within policy requirements.
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