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DHHS POLICIES AND PROCEDURES

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Section II:

Budget and Finance

Title:

Cash Management Plan

Chapter:

Management of Disbursements, Required Components of DHHS, Cash Management Plan Responsibilities Matrix Supplements

Current Effective Date:

8/1/02

Revision History:

8/1/02

Original Effective Date:

10/16/01

______________________________________________________________________________________________________________

The Cash Disbursements Section of the Department of Health and Human Services (DHHS) Cash Management Plan Responsibilities Matrix Supplement (Matrix) will be completed by the General Accounting/Financial Management Section and the Program Benefit Payments Section of the DHHS Controllers Office. In addition, this Matrix will be completed by any DHHS division, facility or school that has employees that are responsible for performing any of the cash disbursing functions listed below. The Matrix is to be updated and forwarded to the DHHS Controller for approval whenever physical locations or the assignment of listed tasks to positions change. The Matrix forms and instructions for their completion are available in hard copy (see Attachment 16) or Excel workbook format from the DHHS Controller’s Office Accounts Receivable Section. Any changes to a division, facility or school’s approved Matrix must be approved by the DHHS Controller. All functions must have a designated employee to act as back up.

  1. An employee(s) must be designated to receive original vendor invoices or contractor reimbursement requests with supporting documentation and to desk audit the invoice for accuracy and completeness, due date, discount rate if applicable, signed receiving report or approval of a designated division, facility or school manager, and other pertinent information. The desk audit of each invoice, or reimbursement request is to include verification of invoice math, comparison of the invoice with items and quantities ordered/provided per the purchase order or contract, comparison of the unit price and total price with prices on the purchase order or contract and comparison of items invoiced with the receiving reports, and packing slips. Payment will not be made for any item or service not properly ordered, not received, incorrectly priced, damaged in transit or back ordered. Original invoices and reimbursement requests are to be utilized for processing payments and to support the payment files. Duplicates are to be used only if the original invoice or reimbursement request is misplaced and only after verification that the invoice or reimbursement request has not already been paid. These employees will insure that the original and all copies of the invoice or reimbursement request are stamped PAID with the date it is processed.


  2. An employee(s) must be designated to batch control all payment vouchers.


  3. An employee(s) must be designated to code invoices/reimbursement requests for entry into NCAS Accounts Payable. Differentiate between employees who determine account/center coding and those that process disbursements that are pre-coded by the system from the purchase order encumbrance transactions that are coded by employees outside the controller’s office.


  4. An employee(s) must be designated to determine correct coding for purchase order encumbrance transactions before entry in the NCAS purchasing system.


  5. An employee(s) must be designated to process non purchase order disbursements, including state level contracts, travel, client transportation, telephone, utilities, postage, data processing service, refunds of receipts, purchase of service contracts and administrative contracts.


  6. A division, facility or school management employee(s) must be designated to approve non-purchase order vouchers and refunds for payment.


  7. An employee(s) must be designated to review the Control Group Status (CGS) on NCAS daily for balanced batches to ensure invoices vs. keyed information matches.


  8. An employee(s) must be designated to perform the NCAS check printer audit function and to review appropriateness of manual checks written.


  9. An employee(s) must be designated to control the signature cartridge.


  10. An employee(s) must be designated to control access to the blank check stock and pre-printed check stock.


  11. An employee(s) must be designated to be responsible for preparation of the quarterly sales tax report.


  12. An employee(s) must be designated to cancel a previously written check.


  13. An employee(s) must be designated with authority to re-issue a previously canceled check.


  14. An employee(s) must be designated to be responsible for safe keeping of signed checks not mailed or delivered at the end of the work day.


  15. An employee(s) must be designated to perform the monthly audit of NCAS check printer as set forth in DHHS NCAS Procedures.


  16. An employee(s) must be designated to be responsible for custody and operation of each imprest cash fund including petty cash and/or change funds.


  17. An employee(s) other than the imprest cash fund custodian must be designated for auditing the disbursements and reimbursements of each imprest cash fund monthly.


  18. Each DHHS Cash Management Plan Responsibilities Matrix Supplement will identify the location, amount and employee position number of the fund custodian for each petty cash fund and change fund authorized by the DHHS Controller under this plan.


  19. An employee(s) must be designated to assure that vendor invoices for partial shipments are noted on purchase orders (NCAS agencies do this on-line).


  20. An employee(s) must be designated to assure that the company/account /center coding per the purchase order or requisition is correct.


  21. An employee(s) must be designated to assure that invoices for utility services are reviewed and approved for payment by management officials outside the controller’s office in accordance with an official delegation of approval authority.


  22. An employee(s) must be designated to prepare debit memorandums used to charge vendors for shortages, defective materials, etc. and to obtain approval by the designated supervisory staff.


  23. An employee(s) must be designated to assure that construction contract payments are approved by the budget officer, retainages are correct and percentage of completion is certified by the managing project engineer or architect.


  24. An employee(s) must be designated to assure that voided checks are kept and filed and signatures are mutilated.


  25. An employee(s) must be designated to be custodian of the check signature cartridges.


  26. An employee(s) other than the custodian of the check signature cartridges must be designated to be custodian of the blank check stock.


  27. An employee(s) must be designated to sign checks and process signed checks. The duties of employees who sign checks or process signed checks will exclude:


  28. An employee(s) must be designated to assure that signed, unmailed checks are stored in a safe or locked environment until they are sent to the mailroom.


  29. An employee(s) must be designated to assure that each federal program is charged only for allowable benefiting direct and indirect cost specifically related to the program activity.


  30. An employee(s) must be designated to assure that interfund and interbank account transfers are approved by authorized management employees outside the accounts payable and cash disbursing branches on forms designed for this purpose.


  31. All DHHS divisions/facilities/schools that utilize any credit cards that are in the name of the division/institution will list each credit card by name of the credit card (NCNB VISA, for example), person responsible for the credit card and uses of the card in their DHHS Cash Management Plan Responsibilities Matrix Supplement.


  32. An employee(s) must be designated to control and balance the month end and fiscal year end close out process and to certify closings to OSC.


  33. An employee(s) must be designated to balance NCAS monthly with each subsystem that serves as a source system for posting transactions to NCAS or that maintains subsidiary detail information.


  34. A copy of the division, facility or school approved personal funds disbursement policy must be included as an attachment to the DHHS Cash Management Plan Responsibilities Matrix Supplement for each DHHS facility.

For questions or clarification on any of the information contained in this policy, please contact The Office of the Controller. For general questions about department-wide policies and procedures, contact the DHHS Policy Coordinator.


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