Washoe County School District

Business and Purchasing

Departments

Departmental Plans

Gary Kraemer-Chief Financial OfficerAndrea Sullivan-Purchasing Supervisor

November 22, 2011 1

LEADERSHIP-BUSINESS DEPARTMENT

Gary Kraemer, CPA, Chief Financial Officer

Tom Ciesynski, CPA, Chief Accountant Mike Schroeder, CPA, Senior Budget

Analyst Gail Carson, Senior Accountant-

Accounting Lisa Mae Woods, Senior Accountant-

Payroll Jill Murdock, Business Plus Project Co-

Manager

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MISSION

To support all Washoe County School District schools, Divisions, Departments, and employees primarily by:

1) providing timely and accurate financial information to stakeholders and others so that they can make informed decisions, and

2) acquiring and paying for goods and services necessary to the Washoe County School District’s educational mission. 3

MAJOR FUNCTIONS

Accounting and Financial Reporting

Accounts Payable

Budgeting

Cash and Investment Management

Financial Management

Payroll

Position Control

Property Control

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TRENDS AND ACCOMPLISHMENTS

Budget Reductions Implemented – managed budget reduction process totaling $51 million to the FY 11-12 budget.

Tuition-Based Full Day Kindergarten Implemented – created systems to track and analyze program, which will help new students succeed now and in the years ahead.

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TRENDS AND ACCOMPLISHMENTSCONT’D.

Timecard Online Fully Implemented – provides for electronic time reporting, which reduces paperwork, lost timesheets, mail delivery, and hours of timecard entry, improving workflows and time processing.

Business Plus System Upgrade - implemented major upgrade, covering Human Resources, Purchasing, Payroll, and Financial modules.

Staffing Guidelines Revised – better aligns allocation of personnel to schools with the schools’ needs and the District’s Strategic Plan.

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TRENDS AND ACCOMPLISHMENTSCONT’D.

Received Unqualified Audit Opinion for FY 11

Received the Government Finance Officers Association’s Certificate for Excellence in Financial Reporting for the 10th consecutive year.

Issued bonds totaling $90 million, including Qualified School Construction Bonds and bond refundings.

Defeased $18.4 million of outstanding bonds, a first for WCSD.

Implemented GASB 54 Financial reporting standard.

Maintained the District’s Bond Ratings 7

MAJOR MANDATES

Federal Laws and Regulations Nevada Revised Statutes School Board Policies Generally Accepted

Accounting Principles Legislative Changes

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STRATEGIES

Provide leadership on financial issues and requirements.

Support management decision making through the use of reporting and analysis tools.

Develop a comprehensive communication plan to provide information and receive critical input concerning goals, functions, and issues.

Expand training to schools and departments on procedures and use of management data and Business Plus. 9

KEY PERFORMANCE INDICATORS

Unqualified Audit Opinion: Provides assurance to users of the District’s financial information. FY 2011 Actual – ReceivedFY 2012 Goal – To Be Received

GFOA Certificate of Achievement for Excellence in Financial Reporting: Achievement of the highest standards in governmental accounting and financial reporting (received in following year).FY 2010 Actual – ReceivedFY 2011 Goal – To Be Received 10

KEY PERFORMANCE INDICATORS CONT’D.

Implement Position Budgeting: To provide efficient projections of salaries and benefits for budgets,

FY 2011 Actual – Substantially completed parallel testing

FY 2012 Goal – Successfully complete parallel testing and verifications; fully implement by

December 31, 2012

Implement the Business Plus Budget Module to Prepare the Budget: To improve budget development, automate budget process and improve reporting and efficiencies.

FY 2011 Actual – Commenced preliminary testing FY 2012 Goal – Successful testing by June 30,

2012 and implement for FY 2013-14 budget11

KEY PERFORMANCE INDICATORS CONT’D.

Maintain Bond Rating: Indicates the financial strength of the District and reduces the District’s borrowing costs.

FY 2011 Actual– Aa2 (Moody’s), AA (Standard & Poor’s) FY 2012 Goal – Aa2 (Moody’s), AA (Standard & Poor’s)

Maintain Budgeted Ending Fund Balance: Indicates District’s ability to absorb funding decreases or other adverse financial events.

FY 2011 Actual – 2.8%, and also assigned fund balance to help balance both the FY 11-12 and FY 12-13 budget years and for the Incline Village property tax refunds and other matters

FY 2012 Goal – Minimum of 2.0% FY 2012 Budgeted – 2.0%

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LEADERSHIP & TEAM-PURCHASING

Andrea Sullivan, Purchasing Supervisor Pat Jeffers, Buyer II Charles Deat, Buyer II Monica Schuerr, Acting Buyer II Sara Boyd, Administrative Secretary Nancy Stauffer, Program Technician Kate Price, Secretary II

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MISSION

The Purchasing Department recognizes and embraces its responsibility to provide the highest level of support with continuous effort for improvement to Washoe County School District (WCSD) schools and departments in accordance with federal, state and local statutes and regulations.

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MAJOR FUNCTIONS

Oversight of entire procurement process

Acquisition of supplies, equipment, materials & services for schools and departments

Administer competitive solicitations – RFPs, formal bids, formal quotes, informal quotes

Recommend contract awards Contract management (post award) 16

TRENDS AND ACCOMPLISHMENTS

Received Achievement of Excellence in Procurement (AEP) Award

Only one of six government agencies in NevadaOnly one of sixteen school districts in U.S.Received award for 14 out of 15 years

Achieved savings of $1,061,412

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TRENDS & ACCOMPLISHMENTSCONT’D

Business Plus upgrade implementation assistance

Assisted with re-negotiating the WOLF contract, which will save the District $450,000 in FY 11-12

Re-negotiated the ConnectEd contract, resulting in 15% annual savings for 3 years

Conducted local small business outreach training program 18

MAJOR MANDATES

NRS 332 – Local Government Purchasing

Conduct a bid or RFP when annual expenditures exceed $50,000

Conduct a formal quote when annual expenditures exceed $25,000

Follow and uphold Board, District, and Department policies & procedures

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STRATEGIES

Expand and strengthen customer service

Utilize Six Sigma Work with K12 Insight to enhance customer

satisfaction surveys

Develop new and continuously improve work processes

Collaborate with other government agencies

Maintain ethical standards in all procurement activities 20

STRATEGIES

Participate in APQC teamsRedesign of Vendor Product Review process Decrease processing time from Requisition

Entry to Purchase Order printing

Develop and implement procurement training for customers

Provide reporting on usage for end users in procurement planning

Conduct additional local small business outreach and training

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KEY PERFORMANCE INDICATORS Bid on-line: Will allow the District to more efficiently and

effectively acquire goods and services, reducing overall costs.

FY 2011 Actual – not implemented due to IT Department reorganization and need for upgrade to Business Plus system (done in June 2011)

FY 2012 Goal – Successfully implemented by June 30, 2012

Annual Department Savings FY 11 Goal - $527,447 (2.5 times combined Buyers’ salaries) FY 11 Actual - $1,061,412 of savings FY 12 Goal - $553,347 (2.5 times combined Buyers’ salaries)

Competitive Procurements Measures % of purchases made on contract For AEP purposes, must be at least 25% FY 11 Actual - 78% FY 12 Goal – 79%

Cooperative Agreements Act as lead agency for bids – FY 11 Actual: 5 bids; FY 12 Goal: 5 bids Other agency as lead – FY 11 Actual: 5 bids; FY 12 Goal: 5 bids

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