CITY & COUNTY OF SAN FRANCISCO

Office of the Controller

Year End Close WorkshopFYE21: Kickoff

May 6, 2021

Questions & AnswersDepartments may submit their year end questions through the MS Teams “Live Event Q&A” Feature

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Workshop Logistics

Questions & AnswersUse the new SF Financials & SF Procurement Support Requests to ensure your question gets to the right team!

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Workshop Logistics

Direct links in all Fiscal Year End emails!

In the SF Employee Portal Support Service Catalog!

Questions & Answers

• The questions will be consolidated into a “Frequently Asked Questions (FAQ)” to be uploaded to the Knowledge Center once all the workshops are completed.

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Workshop Logistics

Slide Decks

• Individual Year End Workshop slide decks will be available on the Knowledge Center once the session is completed.

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Ben RosenfieldOffice of the Controller

Introduction & Agenda

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AgendaTopic Speaker Dept / DivisionIntroduction Ben Rosenfield Controller’s Office – Controller

Opening Remarks Todd Rydstrom Controller’s Office – Deputy Controller

OCA Updates Sailaja Kurella Office of Contract Administration

TTX Updates Tajel Shah Treasurer’s Office

FYE22 Budget Dates Edward de Asis Controller’s Office - BAD

Systems Updates Jack Wood Controller’s Office – Systems Division

Cost Recovery Mark Delarosa Controller’s Office – City Service Auditor

Year End Payroll Processing Christine Beetz Controller’s Office – Payroll Division

Year End Calendar - Key Dates Jane Yuan Controller’s Office – AOSD

Next Steps and Closing Remarks Jocelyn Quintos Controller’s Office – AOSD

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Todd RydstromOffice of the Controller

Opening Remarks

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Sailaja KurellaOffice of Contract Administration

OCA Updates

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OCA Updates

OCA Updates • New & Updated Contract and Solicitation Templates

https://sfgov.org/oca/multi-year-direct-contracting-checklists-templates

• Prop Q Checklist & Training https://sfgov.org/oca/prop-q-purchases-one-time-non-it-purchases-under-10k

Over 400 OCA Term Contracts available to meet departments’ needs. See OCA’s Term Contract List.

• 35th Supplement to Emergency Declaration Controller’s Office Policy: COVID Expedited Contract Amendment Policy (4-6-21).pdf COVID CHECKLIST for Expedited Amendment of Non COVID- Contracts: CL-COVID Checklist (4-21).docx COVID CHECKLIST for Executing New or Amending Existing COVID-Contracts: CL-COVID-A Checklist (4-21).docx

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OCA Updates

Year End Requisition Deadlines Transaction Type Submission to

Central Shops by:Submission to OCA by:

Vehicles & Equipment Not on a City Contract 2/15/2021 3/1/2021

On a City Contract 3/1/2021 3/15/2021

Non-IT Requisitions (other than Vehicles & Equipment)

> $10,000 & requires a solicitation N/A 3/15/2021

> $10,000 & does not require a solicitation(e.g. those with an approved sole source waiver)

N/A 5/31/2021

IT Requisitions > $25,000 N/A 5/17/2021

≤ $25,000 N/A 5/31/2021

Departmental Professional Service Contracts requiring OCA approval by 06/30/2021

N/A 5/31/2021

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OCA Updates

OCA Updates

• Reminder: OCA Term Contracts• DO NOT simply close POs issued against Term Contracts• Instead, CHANGE ORDER POs down to zero and then close by

deadline to prevent loss of Contract Balance

• Upcoming: New Direct Voucher Approval Process (FY22)

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Tajel ShahOffice of the Treasurer & Tax Collector

TTX Updates

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TTX Updates

TTX Updates

• Update on Banking RFP

• Payments to Suppliers (in partnership with AOSD)

• Gift Card and Reloadable card (in partnership with AOSD)

• CityBase and A/R into PeopleSoft

• PCI-DSS Training Online (just launched on SF Learning)

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Edward de AsisOffice of the ControllerBudget & Analysis Division

Budget Date Updates

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Budget

Budget Dates for FYE22

• June 1 – Mayor’s Proposed FY21-22 and FY22-23 AAO and ASO is introduced. This is also the Interim Budget for July 2021. BAD will load this proposed/interim budget.

• July 15th (estimated, will happen within the week) – BAD publishes the Board of Supervisor’s Budget and Appropriations Committee budget

• August 1 – Mayor signs and enacts the final budget for FY22 and FY23

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Jack WoodOffice of ControllerSystems Division

Systems Updates

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Systems Update

New Release and Upgrade CadenceWe’ve made a big push to get current on tools and functionality

• Since 2019 we’ve done 3 Upgrades (6 applications)

• In July, we’ll start SF People & Pay and SF Learning Upgrade (go live March 2022)

We can’t maintain this pace

• Too much effort for our technical/infrastructure teams; Not enough time for other work.

We will move to a new Upgrade and Release Cadence

• Goal: greater predictability, less blackout time, more time for new functionality. New model is….

• Upgrades: 1 each year: start in July and go-live in March

• Even Years (2022, 2024, etc.): SF People & Pay and SF Learning

• Odd Years (2023, 2025, etc.): SF Financials, SF Procurement, SF Employee Portal

• Major Releases: 6 times a year we plan to put new functionality into production.

• Major Go-Lives: Accommodate other project go lives: Mobile Inventory, ATS, Budget System, etc.

• Weekly Releases: each week we put in fixes and minor updates to existing functionality.

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Systems Update

Business Lines & Advisory BoardsBusiness Line

Advisory Board Recent Topics Next Meeting

SF Financials • SF Financials New Feature Evaluation Process• AP Accural Report for Auditors• eSettlements pilot

• Escheatment Process Implemented• Revenue Contracts Case Study

May 26, 2021

SF Procurement

• Citywide Contracts Equity Reporting/Supplier Inclusion and Spending Impacts Plan

• Mobile Inventory Project Go-Live• Social Program Boxes on Contract Entry Page• SF Procurement New Feature Evaluation Process

• CMGC and Design Build Project Team Design • 12X HQ phase II Changes • New How to Enter Supplier Contracts to Track MOU

Agreements job aid

June 9, 2021

SF People & Pay

• SF People & Pay New Feature Evaluation Process• Citywide Certification Tracking Working Group• Integration with Applicant Tracking System and

SFUSD’s SAP System

• Benefits Projects • Prior Pay Period Adjustments Project• COVID related State and Local Regulatory Changes

June 23, 2021

SF Learning • SF Learning Academies Launch• SF Learning User Experience Improvements• SF Learning New Feature Evaluation Process

• How to Set Up Courses with Reminders or Notifications

• Citywide Harassment Prevention Training

June 2, 2021

SF BudgetProject

• Evaluating functionalities in new replacement system for Citywide and department budget planning

• Budget Equity Assessment Tool (Estimated 12/31/2021)

May 10, 2021

*SF Reports & Analytics and SF Open Book are integrated across business lines to provide comprehensive internal and external reports.

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Systems Update

Technical and SF Reports & AnalyticsTeam Key Updates

Technical • Infrastructure move to SFCloud (all PeopleSoft and BI components, partnering with DT)• Disaster Recovery parallel payroll prep work and testing• SF Reports & Analytics upgrade• Keeping up with critical vulnerability patches• Development work contributed to the success of the following projects and work efforts: DPH Mobile

Inventory Project, DHR Applicant Tracking System, POI integration, and configurations with the IAM team

SF Reports & Analytics

• Annual Workforce Dashboard for Racial Equity Action Plan • Department Position Budget Reconciliation Dashboard• New Citywide Voucher Payment Match Exceptions Dashboard and Voucher Types Payment Trends• Workforce Certifications Dashboard• Learning Management Dashboards• Form 700 Filers Dashboard• EIS Operational Dashboard to support all historical transaction lookup after FAMIS retirement

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Systems Update

FAMIS Decommission

Overview• City will save about $2M annually by retiring the mainframe, which includes FAMIS and other

applications that can be moved to more modern platforms • We are not moving FAMIS to another platform, but rather ensuring the historical data is

available in the SF Reports & Analytics system

Completed Already• Much of FAMIS historical data is already in SF Reports & Analytics, via the Flex Reports• Departments can use the Flex Report today to see historical data

In-Progress• FAMIS “notepad” data is currently being moved into SF Reports & Analytics• Final analysis of FAMIS screens/data versus what we have in SF Reports & Analytics• Creating a cross-walk of FAMIS screens to the Flex Reports (i.e. User Job Aid)

Timeline• Current FAMIS application license expires 8/31/21

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Systems Update

Five-Year Work Plan: Calendar Years 2021 - 2026

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Systems Update

Five-Year Work Plan: Technical Initiatives

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Mark de la RosaOffice of the Controller City Services Auditor

COVID Cost Recovery

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COVID Cost Recovery – Lessons Learned

Cost Recovery's goal remains to maximize the City's FEMA Public Assistance reimbursements to the extent allowable by FEMA (i.e., eligible, adequately documented, reasonable, cost effective, necessary and used for the emergency, in accordance with FEMA policies and requirements), especially given the budgeting, accounting, financial reporting and single audit implications of the costs associated with our citywide, multi-fiscal year, and multi-faceted emergency response.

All Costs Submitted to FEMA Must Be Reasonable, Necessary, and Documented.• Costs submitted to FEMA have to be reasonable and necessary for the City’s COVID response.

• Documentation sent to FEMA to support costs claimed must be:o Adequateo Appropriateo Completeo Accurate

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COVID Cost Recovery – Lessons Learned

FEMA’s Public Assistance Grant Requires Continued Compliance With FEMA’s Eligibility Requirements.

• Types of eligible COVID activitieso General Emergency Protective Measures, Non-Congregate Shelter, Emergency Medical

Care Food Purchase and Distribution, Great Plates Delivered, Vaccinations, Safe Reopening

• Period of performing eligible COVID activitieso Disaster Incident Periodo FEMA’s Approval and Obligation Dates

• Purchases/payments by city departments for eligible COVID activitieso PPE paid for but not used; PPE and other equipment with useful life beyond disastero Prepaid rento Refundable security depositso Food distributed to ineligible populations/facilities

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COVID Cost Recovery – Lessons Learned

FEMA Public Assistance Grant Significantly Affects the City’s Budgeting, Accounting, and Reporting Requirements.Budgeting

• FEMA funds Public Assistance Grant on a cash advance and expense reimbursement basis.• City’s receipt of FEMA funds greatly depends on length and magnitude of COVID disaster.

o COVID disaster will go through September 30, 2021. o City claims to FEMA must be submitted within 90 days after disaster is declared over. (Official date TBD)

Accounting• Cost Recovery Branch can only submit to FEMA eligible costs incurred during declared emergency with

proper documentation to support eligible cost and underlying activities.• All records pertaining to COVID emergency must be retained for at least 3 years after State has closed claim.

Reporting• City cannot recognize revenue on Comprehensive Annual Financial Report or report expenditures on

Schedule of Expenditures of Federal Award (SEFA) until expenditures have both been obligated and incurred. (Compliance Supplement, OMB August 2021)

• Audits/reviews by oversight bodies greatly impact how much and by when City will receive FEMA funding.

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COVID Cost Recovery – Lessons Learned

The Cost Recovery Branch has summarized some key successes for city department to continue and improvement areas to help ensure that what we submit to FEMA for eligible cost

reimbursement is reviewed, approved, and obligated by FEMA completely and in a timely manner.

Successes to Increase FEMA Funding to the City

• Continue to properly track and code eligible COVID costs reimbursable under FEMA in PeopleSoft.o Key Accounting Codes: Department, Fund, Authority, Account, Expense Type, Fiscal Period,

Incident, Incident Activity, Project, Project Activity, Project Costing codes, Voucher ID, Invoice ID, Purchase Order ID, Payment Message

o Detailed descriptions in payment message finds

• Keep providing complete documentation to substantiate eligible COVID personnel and nonpersonnel costs to Cost Recovery biweekly.

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COVID Cost Recovery – Lessons Learned

Improvements to Reduce Deobligations of FEMA Funding

• Department’s responsibility to properly code only eligible costs to Project Activity Codes: 0001. Contact your department’s cost recovery coordinator for guidance on eligible costs.

• Submit sufficient and appropriate documentation, which Cost Recovery includes in our citywide claim to FEMA:o Provide evidence on eligible populations served, not just costs paid.o Provide evidence on eligible PPE usage in addition to purchases.o Identify to Cost Recovery the prorated costs on invoices paid for both FEMA-eligible and

FEMA-ineligible costs. (This is a city/department decision.)o Ensure expenses that other sources can ultimately reimburse to the City not be expensed

and recorded under Project Activity Codes: 0001.o Time when to send costs and submit documentation to Cost Recovery for costs prepaid in

advance of goods received or services rendered that relate to the underlying FEMA- eligible COVID activity.

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COVID Cost Recovery – Lessons Learned

In claiming costs with FEMA, do:• Report only FEMA-eligible costs incurred and paid. • Include PPE (materials & supplies), furniture, and equipment with usage dates.• Manage your PPE. Do and record physical counts. Track inventory movements end-to-end.• Keep complete and appropriate documentation including contracts and other agreements, ICS

203/213/214, purchase orders, invoices, and COVID-eligible population trackers.• As needed, correct accounting entries in PeopleSoft in FY20-21 to improve FY21-22 budget and

financial reporting of FEMA costs.• Retain all relevant documentation for at least 3 years after project close-out (years from now).

In claiming costs with FEMA, don’t:• Claim prepaid costs.• Include refundable deposits on goods or services.• Neglect to document. No documentation = no ability for Cost Recovery to claim costs with FEMA.• Forget the need for obligation letters of federal funds from FEMA. No letter = no revenue from

FEMA to recognize.

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Christine BeetzOffice of the ControllerPayroll Division

Year End Payroll Processing

Controller’s Payroll DivisionFiscal Year-end 2021 Processing

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Payroll Processing

Controller’s Payroll DivisionFISCAL YEAR END PROCESSING FIRST SPLIT: SATURDAY, JUNE 26, 2021 – WEDNESDAY, JUNE 30, 2021 (5 DAYS)SECOND SPLIT: THURSDAY, JULY 1, 2021 – FRIDAY, JULY 9, 2021 (9 DAYS)

FIXED AMOUNT DEDUCTIONS - such as Involuntary/Voluntary Deductions, Voluntary Insurance, Union Dues, Charity Deductions, Garnishments - will be deducted at 100% in the 1st Split. Deductions that were not fully deducted/taken in the 1st

Split will be taken in the 2nd Split.

DEFERRED COMPENSATION FIXED DEDUCTIONS: Loan deductions will be deducted 100% from the 2nd Split only. Pre-tax and ROTH will be deducted on a pro-rated basis – to be determined.

PERCENTAGE DEDUCTIONS will be applied on both split pay runs accordingly.

HEALTH INSURANCE will be deducted 100% from the 2nd Split only.

TRANSIT BENEFITS will be deducted 100% from the 2nd Split only.

SHERIFF FLSA OT, FIRE FLSA OT, POLICE FLSA OT, POLICE BACKDATED OT, AND CRT STIPEND – will be paid in the second split.

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Payroll Processing

Controller’s Payroll DivisionFISCAL YEAR END PROCESSING PAY DATES –PPE June 30, 2021 pay run (1st Split) will be Monday, July 19, 2021. PPE July 9, 2021 pay run (2nd Split) will be Tuesday, July 20, 2021. • Therefore, employees will receive two deposits (bank, credit union or US Bank Focus pay card).

EMPLOYEE EXPENSE REIMBURSEMENTS –

PAYROLL (G/L, A/P and PROJECT COSTING) MESSAGED TO SF FINANCIALS –PPE June 25, 2021 pay run will be messaged on 7/3, Pay Labor Files available on 7/7, G/L post on 7/7PPE June 30, 2021 pay run (1st Split) will be messaged on 7/9, Pay Labor Files available on 7/13, G/L post on 7/12

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Payroll Processing

Cash Advance and Expense Reimbursement Final Approval

Employee Receipt of Cash Advance/Expense Reimbursement Payment

June 19 – June 25 Tuesday, June 29June 26 – June 29 Wednesday, July 7July 3 – July 9 Tuesday, July 13

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Jane YuanOffice of the ControllerAccounting Operations and Supplier Division

FY2020–21 Year End: Key Dates

Quarterly Close Schedule

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FYE21 Key Dates

1st Quarter February 26, 20212nd Quarter March 26, 20213rd Quarter May 28, 2021Year End See next slides

Fiscal Month 12 & 13

• Fiscal Month 01-12 Close (Refer to Open/Close table)• Accounts Payable: June 29 (5:00 PM) – PO Vouchers must be fully approved by June 25 (5:00

PM) (pending vouchers by the cutoff time will be deleted)• Expense: June 29 (5:00 PM) – Expense Module will not be available between 6/30 and 7/2• General Ledger (Actuals): June 25 (5:00 PM) – Manual entries must be in AOSD approval path

• Any FYE21 GL and KK entries that are not in AOSD approval path by 5:00 PM on June 25 will be deleted

• Accounts Receivable: July 9 (5:00 PM)

• PO Roll / Budget Roll – FYE21 Continuing Fund • July 1 through July 2

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FYE21 Key Dates

Fiscal Month 12 & 13

• Fiscal Month 13 Opens in GL for Actuals, Modified Accrual, and Full Accrual Ledgers• July 3

• FYE22 Opens for All Modules (Except for Asset Management)• July 3

• Payroll Posts to GL (PPE 6/25 and 6/30)

• July 7 and July 12

• FYE22 Budget Adjustment Entries for Payroll (PPE 6/25 and 6/30)

• July 8 and July 13

• Fiscal Month 13 Closes in GL for Actuals Ledger

• August 13

• Fiscal Month 13 Closes in GL for Modified Accrual and Full Accrual Ledgers

• September 3

• Manual Carryforward for Annual Funds Processed

• September 17

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FYE21 Key Dates

Procurement & Payment• Submit Purchase Order Roll Requests to AOSD

• No need; but please liquidate POs not needed • PO Module Pre-opens for FYE22

• There will be no pre-open period• Last Day – Budget Check and Fully Approve PO Vouchers

• June 25 - 5:00 PM; any PO Vouchers still pending after 5:00 PM will be deleted• Last Day – PO Change Orders

• June 25 - 5:00 PM• POs cannot roll with an open change order, pending vouchers, etc. • Change Orders for Annual Fund POs are limited to reductive Change Orders• For Annual and Continuing Fund POs, departments are discouraged from doing increasing Change Orders.

Departments should create new POs in the new fiscal year if additional goods or services are required. • Manual Liquidation of POs and All Requisitions by Departments

• June 28• There will be no system sweeping to close POs at year end

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FYE21 Key Dates

Procurement, Payment and Accounts Receivable

• Last Day – Budget Check and Approve AP Vouchers (Direct Payments, $0 Vouchers, draft vouchers, etc.)

• June 29 – 12:00 PM (Match and Budget Check)• June 29 – 5:00 PM (Approve)

• Any pending vouchers by 5:00 PM will be deleted• Last Pay Cycle

• June 29 • There will be no voucher payments, including wire payments, from June 30 through July 2*

• PO Rollover• July 1 - 2

• Last Day – All AR Deposits must be COMPLETE including $0 deposit for COA correction• July 9 – 5:00 PM

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FYE21 Key Dates

*For approved exceptions, please work with your AOSD Fund Accountant.

Interdepartmental Services (Work Orders)

• Performing Departments Submit Billings (bill actuals up to Qtr 3)• June 14

• Requesting Departments Complete Approval of Billings (bill actuals up to Qtr 3)• June 21

• Controller’s Office Finalize Unresolved Workorders (bill actuals up to Qtr 3)• June 25

• Performing Departments Submit Billings (bill actuals up to Qtr 4)• August 6

• Requesting Departments Complete Approval of Billings (bill actuals up to Qtr 4)• August 13

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FYE21 Key Dates

Manual Appropriation Carryforwards – Annual Fund Only

• Manual Carryforward Requests Due to AOSD • August 27

• Manual Carryforward (including IDS) Processed by AOSD• September 17

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FYE21 Key Dates

Grants• Single Audit Questionnaires Due from Departments

• TBD• 4th Quarter and 3-Column Grant Reconciliation Sent to Departments

• July 12• 4th Quarter Reconciliation Reports Due from Departments

• July 23• 3-Column Grant Reconciliation Due from Departments

• August 30• Accrual of Grant Revenue Receivables

• August 13• Issuance of Single Audit Report for FYE21

• January 31, 2022 (Tentative)

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FYE21 Key Dates

FYE21 Financial Statement Transactions

• Departments begin processing fixed assets in Asset Management

• August 16

• Capitalized Interest for Departments Booking to Asset Management

• August 27

• Asset Management Depreciation Run

• September 4

• Deferred Inflow of Resources Report to Departments from AOSD

• September 7

• Departments do not need to wait for the reports; constantly monitor your accounts receivables in July and August

• Deferred Inflow of Resources Entries Posted

• September 15

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FYE21 Key Dates

FYE21 Financial Statements

• Enterprise/Fiduciary Draft Financial Statements Due No Later Than

• October 1

• Final Enterprise/Fiduciary Financial Statements Due No Later Than

• October 22

• Comprehensive Annual Financial Report Issue Date

• November 26

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FYE21 Key Dates

Open/Close Dates by Module

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FYE21 Key Dates

Module FYE21 FM01-12 FYE21 FM13 (Actuals)

FYE21 FM13 (Mod/Full)

Accounts Payable / eSettlement Close 6/29* N/A N/A

Accounts Receivable Close 7/9 N/A N/A

Asset Management Close 7/01 – 8/15 N/A N/A

Billing Close 6/30 N/A N/A

Commitment Control N/A** N/A N/A

Travel & Expenses Close 6/29 N/A N/A

General Ledger Close 6/30** Range: 7/03 – 8/13 Range: 7/03– 9/03

Inventory Close 6/30 N/A N/A

Project Costing Close 6/30 N/A N/A

Purchase Orders Close 6/30 N/A N/A

Requisition / eProcurement Close 6/30 N/A N/A* PO related vouchers must be completed by June 25**All manual GL journal or budget journal entries must be in AOSD approval path by June 25

Modules that do not have accounting or budget periods: Cash, Customer Contracts, Grants Management, Strategic Sourcing, Supplier Contracts, Supplier Management

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Jocelyn QuintosOffice of the Controller

Closing Remarks

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Closing Remarks

Upcoming YE Workshop Sessions

Date Topics

Tuesday, May 11, 10:00 AM – 12:00 PM Accounting Operations Year End Guidance and Deadlines

Tuesday, May 11, 2:00 PM – 3:00 PM Requisitions and POs

OCA Purchasing Guidance

Tuesday, June 1 Uniform Guidance / Single Audit