A scorecard is a tool provided to departments to assist in managing their areas. A few selected items are listed below. These items represent areas where extra work is created in the departments/colleges and the core offices when the proper procedures are not followed or not followed in a timely manner. By providing this feedback, we are providing information that will encourage compliance with the proper business procedures and reduce costs. Scorecards are provided monthly.
|Lost, Stolen and Improperly Disposed Property & Equipment (Assets)|
|Departments are responsible for adequate internal control and efficient and effective use of all capital property assigned to their area. To help departments identify when they have internal control deficiencies or disposed of assets which were not fully utilized, Asset Management identifies items that are lost, stolen, improperly disposed or less than three years old at disposition date are included in this report.|
|Late Inventory of Assets|
|Inventory is an important financial control and reviewed by auditors and funding agencies. The State of Florida requires that all capital property to be inventoried every year. Target goals have been established to ensure departments are making adequate progress during the year to meet their inventory deadline. Departments not meeting inventory target goals are included in this report.
The target goals for capital property inventory are:
Contact for Asset Management:
|Effort reports are the source documents to support salary charges to sponsored projects as well as reporting instructional effort to the State. This is a requirement of the Federal Uniform Guidelines as well as State Statutes. The University of Florida is committed to report effort accurately and timely. Deadlines for certifying effort are set by Cost Analysis and the Office of Institutional Planning and Research (OIPR).|
Contact for Cost Analysis and OIPR:
|A Budget Error Exception results from a transaction that fails budget checking, causing an error or warning to be issued. Please refer to the myUFL Toolkits for information on how to manage a budget: http://hr.ufl.edu/learn-grow/just-in-time-training/myufl-toolkits/budget-and-commitment-control.|
|Negative Balances (Distributed separately by General Accounting)|
|A negative balance is an over-expenditure of spending authority within a specific cost center. The following types of transactions are configured to override budget and can create a negative balance.
Negative balance notifications for appropriated and cash-based funds are distributed by General Accounting to departments on the first business day of the month. Negative balances for project related funds (201-214) are handled by Contracts and Grants and are not reported on the scorecards.
Contact for General Accounting:
|Late Hire transactions are defined as ePAF hire transactions entered more than three days after the hire effective date. As required by law, the University of Florida has implemented E-Verify, an employment eligibility verification system operated by the U.S. Department of Homeland Security. We are required to process E-Verify queries for all new hires having a Social Security number within three business days of the hire. Therefore, it is essential that hire ePAFs, which will include the E-Verify process, be submitted within the first three working days for new employees, otherwise, the University may lose federal funding and be assessed penalties and fines.|
Contact for Human Resources:
|AP Voucher Budget Errors|
|A Budget Error Exception results from a transaction that fails budget checking, causing an error or warning to be issued. Refer to the Find Vouchers with Errors instruction guide, for assistance with Accounts Payable Voucher budget errors.|
Contact Disbursement Services:
|Travel Notification Non-Response|
|When discrepancies are discovered during the audit of University related travel, departments are notified to provide the proper documentation to support an expenditure and/or refund any over payment. For all the items listed on the Scorecard, departments have been contacted on three occasions and have not provided a resolution.|
Contact Travel Services:
|Confirming a Purchase Order (PO)|
|Departments are not authorized to place orders directly with vendors for goods or services for which a purchase order is required. Procurement Services is the only authorized purchasing agent for the University. If a purchase is not allowable as an unencumbered payment or PCard eligible, a requisition/PO should have been in place prior to goods or services being provided. The process of obtaining goods or services without benefit of a PO may result in paying higher prices and does result in additional follow-up and monitoring, delayed payments to vendors, and is a violation of UF policies.|
Contact Procurement Services:
|Central Approval of PCard Charges|
|PCard charges should be checked daily to determine if there are charges needing approval. PCard charges must be verified and approved within 15 days of being added to the system or cardholder privileges can be suspended or revoked. Cardholders are notified of pending charges needing approval. The central PCard department will approve charges still in the system after 30 days of non-approval. PCard charges not approved timely results in additional follow-up and monitoring, erroneous charges may not be detected and disputed timely and may cause the University to incur bank fees.|
Contact PCard Team:
Payroll and Tax Services
|Payroll Overpayment List|
|Overpayments to employees that cannot be corrected in the Time & Labor system result in Wage Refund Calculations. The following are examples of overpayment types that cannot be corrected in Time & Labor:
The most common cause of overpayments is the late entry of a termination for an exempt employee. It is important for the supervisor of the terminated employee, whether hourly or exempt, to advise the department administrator of the termination.
Even if the termination has not been entered/approved in ePAF, NOPAY can be entered in Time & Labor to prevent paying a terminated employee. Another key to preventing overpayments is careful review of the Preliminary and Final Paylists to verify that no terminated employees are included. If a payment is created for a terminated employee, it can be cancelled, but this action has a deadline of 5:00 p.m. on Monday following the pay period end date.
|Payroll Collection Letters|
|Collection of wage overpayments is the responsibility of the departments. Payroll and Tax Services notifies the department after the wage overpayment has been calculated. If Payroll does not receive payment within two weeks, a reminder is sent to the department. If the payment still has not been received, a final notice to the department is sent two weeks later. If payment is not received within ten days of the final notice to the department, University Payroll Services sends a certified letter to the former employee. It is always preferable for the collection efforts to be successful at the departmental level. The collection letter sent by Payroll and Tax Services references the University’s collection agency which is the next step in the process if the employee does not repay or establish a repayment plan within ten days of receipt of the certified letter. The collection agency adds a 25% fee payable by the employee, to the amount owed to the University.|
|Payroll Emergency Checks|
|These are checks processed outside of the normal biweekly payroll processing cycle. The requests are made by departments by submitting an online Emergency Check Request form. An employee must be underpaid by more than 20% of their regular biweekly pay to qualify for an emergency check. However, if an employee does not enter their time, no emergency check will be issued regardless of the amount of the underpayment. The most common cause for emergency checks is time not approved.The best practice is to review the Preliminary Paylists. Preliminary Paylists are available on Wednesday, Thursday and Friday of payroll closing weeks. The Paylists include an employee’s FTE, which enables the reviewer to determine the expected number of hours to be paid. It is also important that employees/supervisors do not wait until the end of the pay cycle to enter/approve time since Preliminary Paylists include only approved time. Another key factor is the availability of backup approvers. All time approvers should have a designated backup approver.|
Contact Payroll and Tax Services:
|Deposit corrections represent revisions made after a deposit has been posted to the general ledger. They generally consist of changes to chartfield information, such as a deposit credited to the wrong project number, or a change in account number to correct a sales tax payment. Corrections are made by departments and posted by Treasury Management. Departments can prevent deposit corrections by carefully reviewing chartfield information and allocation amounts including calculations for sales and other taxes when the deposit is initially entered.|
Contact Treasury Management: