DRAFT. Office of Student Life Fiscal Service Center Status Report Fiscal Year rd Quarter As of March 31, 2013

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1 Fiscal Service Center Status Report Fiscal Year rd Quarter As of March 31, 2013

2 INDEX Page NOTES 1 Status Information Notes Description SCORECARD 3 4 Fiscal Service Center Scorecard KEY PERFORMANCE INDICATORS 5 7 Fiscal Service Center Key Performance Indicators CONTROLS MONITORING STATUS REPORT 8 15 Controls Monitoring Status Report DETAIL ANALYSIS 16 Average Unit and Fiscal Service Center Processing Days for Requisitions/POs 17 Average Emergency Processing Days 18 Average Critical Processing Days 19 Average Routine Processing Days 20 Percent of Purchasing Requests by Priority 21 Total Purchase Transactions by Fiscal Year and Month 22 Purchase Order Totals by Fiscal Year and Month 23 Requisition Totals by Fiscal Year and Month 24 Purchase Card Transactions by Fiscal Year and Month 25 Total Purchases by Type and Fiscal Year 26 Total Purchase Orders by Type and Fiscal Year 27 Purchase Order Lines by Fiscal Year and Month 28 Average Purchase Order Lines by Fiscal Year and Month 29 Percent of Purchase Orders and Requisitions Purchased Thru Contracts by FY 30 Number of Blanket Orders by Fiscal Year 31 Blanket Orders by DNode and Fiscal Year to Date 32 Types of Contracts Used by FY 33 Change Orders by Fiscal Year 34 Change Orders by DNode and Fiscal Year to Date 35 Number of Open Purchase Orders and Amounts by DNode and Fiscal Year 36 estores Requisitions/Purchase Orders by Fiscal Year and Month 37 Non estores Requisitions/Purchase Orders by Fiscal Year and Month 38 Percent of Requisitions are estores Requisitions by Fiscal Year and Month 39 Percent of Requisitions are Non estores Requisitions by Fiscal Year and Month 40 Dollar Stratification of Non estores Requisitions by Fiscal Year 41 Total Vouchers Processed by Fiscal Year and Month 42 Total Blanket Order Vouchers Processed by Fiscal Year 43 Total Vouchers by Type and Fiscal Year

3 Page Description 44 Vouchers in Match Exception Total Deposit Bags Processed by Fiscal Year and Month 47 Total Deposits by Payment Method and Fiscal Year 48 Total Student Life General Ledger Transaction Lines by Fiscal Year and Month 49 Current FY Journal Entry Lines Reviewed/Entered by FSS Accountants Expenditure and Travel Policy Exceptions by DNode and in Total for Student Life

4 Fiscal Service Center Notes

5 Fiscal Service Center Status Information Notes Purpose: To track and communicate the processing status of the Student Life Fiscal Service Center. The below notes are used to explain a number of the key assumptions and calculations used throughout the status information. NOTES 1 erequest Data Analysis begins 1/1/2012 For fiscal year 2013, quarter 1, all Student Life erequests had been "completed" as of 1/1/2012, and therefore, only erequest transactions dated on or after 1/1/2012 are being analyzed for the fiscal year. For quarter 2, instead of beginning the data at 1/1/2012, the data began on 7/1/2012 because as of 12/31/2012, all transactions had been identified as "complete" prior to 7/1/ "Standard" erequests The attached analysis is based on "Standard" erequests submitted and approved by unit level staff members. The term "Standard" refers to any purchase requests that typically are made using purchase orders. It is important to recognize that once the approved standard request is received at the service center, the service center makes the determination as to if an internal order or a purchasing card would be the best approach for making the purchase. The service center cannot currently change the request from being a standard request to an internal order or purchasing card; however, if the purchase is changed to be made via purchasing card or internal order, then this is recorded in the "Disposition" field/category by the service center. 3 Day Aging Calculations are Inaccurate Aging is calculated by using a Microsoft Access program that excludes weekends and holidays. The calculation is inaccurate because it overstates the number of days. For example, if a transaction is submitted at 8:00AM on day 1 and the final unit approval is completed at 9:00AM that same day, instead of recognizing that the approval took 1 hour, it is recorded as 1 day. The same applies for the day calculations from unit approval to service center completion. Because of this inaccuracy, the "days" should be used for trend analysis and should not be considered as actual processing days. 4 Aging Excludes "Standard" filled via Purchasing Card The number of purchases recorded in the aging categories exclude "standard" erequests that were fulfilled using a purchasing card. (see above note #2) 5 erequest Activity Status Codes/Descriptions NEW Unit transaction initiator saved the request but has not yet submitted to unit approvers. PENDING The request has been submitted to unit approvers for approval; waiting on unit level approval(s). APPROVED The request has received unit level final approval and is now awaiting service center action. IN_PROCESS Service Center Senior Buyers or Assoc. Director have reviewed the transaction and assigned it to service center staff for processing. ADDITIONAL_INFO The request is waiting for additional information from the unit in order for the transaction to be processed. This activity code may be made by any of the service center staff throughout the transaction process. VENDOR_SETUP The service center is working with the unit, vendor, and with University Purchasing to coordinate the set up of the vendor in the PeopleSoft system. PENDING_COMPLETION The requisition or purchase order is waiting on Student Life Senior Buyer or Associate Director to review and approve in PeopleSoft. COMPLETE The service center is complete with it's processing. Generally the direct line purchase order has been generated or the transaction is awaiting University Purchasing to complete the requisition/purchase order. DISPATCHED The service center Senior Buyer or Associate Director has reviewed the requisition or purchase order and approved the order in PeopleSoft. The order is ready for the buyer to notify the unit of its completion and awaits dispatching if necessary. 1

6 Fiscal Service Center Status Information Notes 6 Aging Calculations for Policy Exceptions The erequest data identifies purchase requests that are policy exceptions. Because additional processing time is outside of the control of the service center, all standard purchase erequests designated as having policy exceptions are isolated from the other standard purchase erequests. By isolating these exception transactions, separate agings for these transactions are able to be calculated and presented. By separating the policy expenditure process days, this helps the service center focus on processes for which it controls. 7 Aging Calculations for Additional Information The erequest data does not identify days waiting for additional information from the unit, vendor, purchasing, etc. Because additional processing time generally is outside of the control of the service center, we have established general procedures to isolate these requests. To isolate the erequests for which the service center is awaiting additional information, we identify erequests that have been awaiting additional information for 2 or more days and record the PR# in a table that is later used to isolate and calculate agings, similar to the policy exception process identified above. By separating the additional information waiting days, this helps the service center focus on processes for which it controls. 2

7 Fiscal Service Center Scorecard

8 Fiscal Service Center SCORECARD As of March 31, Enhance Learning Environments (SL Strategic Goal) Student Assistance Program ** Percent of Student Positions Filled STATUS 100.0% GREEN 2. Provide Support for Transformational Student Experiences (SL Strategic Goal) Purchasing Timeliness ** Average Fiscal Year Svc Ctr Trend Days 2.88 GREEN FSS Strategic Goal #3: Timely Purchases Goal: <= 3.0 Transaction Processing Support FY Purchase Transactions: FYTD 2012 FYTD 2013 Chg % Chg Purchase Orders 3,240 3, % Requisitions 2,607 3,890 1, % Pcard 3,988 5, % Total 9,835 12,267 2, % Invoices/Vouchers Paid 51,367 53,662 2, % Journal Entry Lines 247, ,174 10, % FSS Entered Journal Lines 84,813 80,816 3, % FY12 Chartfield change corrections. Cash Deposits 24,699 25, % 3. Positive Climates of Diversity (SL Strategic Goal) Number of Minority Business/EDGE Vendors Used ** MBE Goal: RED 4. Reinforce Resource Stewardship (SL Strategic Goal) FSS Operating Budget to Actual Expenses ** Stayed Within Budget GREEN % Purchase Orders from Contracts ** Purchase Order thru Contract Goal = 55% FSS Strategic Goal #1: Cost Savings through Volume based Purchases 54.6% YELLOW General Ledger Reconciliations ** Most Recent Fiscal Mth >=95% Complete December GREEN Criteria Timing Description Timing Month % Complete Most Recent Fiscal Month >=95% Complete Current = Green Current December 99.4% Previous = Yellow Previous November 99.3% Next Previous = Red Next Previous October 99.3% 3

9 Fiscal Service Center SCORECARD As of March 31, 2013 Reconciliation Findings/Results ** % Transactions Compliant FSS Strategic Goal #4: Mitigate Financial Risk Based Errors or Irregularities % Accurate & Compliant FY Qtr 1 FY Qtr 2 FYTD SL Total Transactions 78,214 90, ,516 Transactions Sampled 1, ,835 Accounts Receivable Cash Handling Contracts IDB Misc. Payroll Procurement Card PCI Compliance Purchase Order Reimbursement Sales Tax Travel Utility Total 96.8% 100.0% 97.9% 98.3% 94.1% 96.3% 96.4% 100.0% 97.7% 98.0% 95.3% 96.9% 98.0% 98.2% 98.1% 79.1% 81.7% 80.1% 100.0% 85.7% 95.5% 99.5% 97.7% 98.7% 82.7% 84.1% 83.4% 100.0% 100.0% 100.0% 85.3% 100.0% 91.5% 95.8% 66.7% 83.3% 100.0% 95.0% 97.7% 93.0% 91.5% 98.9% 98.9% GREEN Reconciliation is complete to the end of fiscal quarter 2 (it will always be 1 Qtr behind) Primary issues: Payroll approved by supervisors not in Delegation of Authority; Items not shipped to Central Receiving; contract discrepancies; untimely deposits; missing original receipts; incomplete/insufficient supporting documentation. 5. Strengthen Staff Development and Culture (SL Strategic Goal) FSS Required Training Completion Status ** FSS Strategic Objective #2: FSS Staff Demonstrate Appropriate Technical Expertise Fiscal Support Services (FSS) Support Infrastructure Service Center Staffing ** 99.1% GREEN 100.0% GREEN Business Continuity Plan Plan Signoff 12/27/2012 < 6 Mths GREEN Business Continuity Plan Exercise 6/20/2012 < 1 Yr GREEN ** = See Service Center Key Performance Indicators for Additional Information 4

10 Fiscal Service Center Key Performance Indicators

11 Fiscal Service Center Key Performance Indicators As of March 31, 2013 STATUS Total Service Center Staffing 100.0% GREEN Team Plan Filled Vacant % Filled Admin % Records % Accounting % Procurement % Controls % Total % Criteria: >= 90% = "Green"; >=75% and < 90% = "Yellow"; and <75% = "Red" Staff Changes for FY Quarter: Team Accounting None Change Description Procurement Internal Controls In January, Kim Wilson was hired to be a Buyer, replacing Brandon Foster who left in early November. Due to role changes and restructuring of satelitte A/P operations, Kim's position was not replaced and a number of general invoices are now being processed by Central A/P. None Records In early March, Joe Koldys was made available to the fiscal service center as a past employee of Transportation & Parking. The Senior VP of Admin & Planning is paying his salary from ORG Student Staff Members by Team Percent of Student Assistants Positions Filled 100.0% GREEN Goal Actual Difference % Filled Accounting % Procurement % Internal Controls % Records Mgmt % % Criteria: >= 90% = "Green"; >=75% and < 90% = "Yellow"; and <75% = "Red" (Timeframe is based on the academic year) Required Training Status by Team Strategic Objective #2: FSS will maintain at least a 90% completion rate for required training. Purpose: FSS will demonstrate appropriate technical expertise to perform assigned responsibilities. # Classes Team # Staff Required Completed % Filled Admin % Records % Accounting Accountants % Depositors % Total % Procurement Accts Payable % Buyers % Total % Internal Controls % Total Svc Ctr % 99.1% GREEN Criteria: >= 90% = "Green"; >=75% and < 90% = "Yellow"; and <75% = "Red" 5

12 Fiscal Service Center Key Performance Indicators As of March 31, 2013 STATUS For FY 2013, the number of required classes was reduced to be consistent with university required/recommended training as identified by the University Controller's Office. Purchasing Timeliness for Fiscal Year Svc Ctr Weighted Avg Month Volume Avg Days Extended Days Jul , Aug , Sep Oct * Nov * Dec Jan Feb Mar Apr May Jun FY Total Count 3,144 9, (Trend Days) * In early November, one of our buyers moved to another university operation, resulting in greater workload and higher service center average days. Position was filled in January. Number of MBE/EDGE Vendors Used Actual Achieved 36 RED Strategic Goal #3: Positive Climates of Diversity Purpose: Continue providing opportunities for certified vendors to succeed and for resources to be used to invest in their success which significantly impacts our local communities. FY2012 FY2013 FY2013 FY Quarter End Goal Actual Goal Actual Goal Actual September Baseline December Baseline March Baseline June Baseline Achieve Goal = "Green"; Goal less than 2% off = "Yellow"; Goal greater than 4% off = "Red" Percent of Purchase Orders from Contracts Percent Achieved 54.6% YELLOW Strategic Objective #1: FY12 >= 50%; FY13 >=60% of Purchase Orders are through established contracts. Purpose: Create additional cost savings for Student Life operations through volume based purchases. FY Total % of Purchase Orders from Contracts FY2011 FY2012 FY2013 FY Quarter End Goal Actual Goal Actual Goal Actual September 30.0% 29.7% 35.0% 37.4% 40.0% 48.6% December 33.0% 33.5% 44.0% 44.2% 50.0% 54.1% March 37.0% 37.7% 48.0% 48.9% 55.0% 54.6% June 40.0% 41.0% 50.0% 50.0% 60.0% N/A Achieve Goal = "Green"; Goal less than 2% off = "Yellow"; Goal greater than 4% off = "Red" 6

13 Fiscal Service Center Key Performance Indicators As of March 31, 2013 STATUS General Ledger Reconciliations Most Recent Fiscal Mth >=95% Complete December GREEN Criteria Timing Description Timing Month % Complete Most Recent Fiscal Month >=95% Complete Current = Green Current December 99.4% Previous = Yellow Previous November 99.3% Next Previous = Red Next Previous October 99.3% Due to month end timing and the selection & preparation of samples, as of the end of March, the most current fiscal month that can be expected to be complete is December. Percent of Shipments To Central Receiving Percent Achieved 80.1% Green Percent of Shipments From Central Receiving Percent Achieved 94.3% Green Purpose: Minimize risks of traffic related accidents and other traffic issues on campus caused by vendor deliveries and trucks, reduce campus environmental issues associated with vendor deliveries, potentially reduce overall delivery costs by vendors consolidating shipments and reducing their delivery costs, and provide central receiving data to permit the automation of invoice processing. Actual Actual thru Qtr3 Potential PO Line Shipments to Central Receiving 14,199 15,482 Exclude estores Purchases 8,243 11,007 Remaining Total 5,956 4,475 Vendor Shipments to Central Receiving 262 3,585 % Vendor Shipments to Central Receiving 4.4% 80.11% % Student Life Shipments from Central Receiving 59.9% 94.25% FY2013 Goal by Quarter FY2013 FYTD Actuals Actuals Percent of Goal % Ship % Ship % Ship % Ship % Ship % Ship To CR From CR To CR From CR To CR From CR Qtr: % 75.0% 77.50% 92.30% 110.7% 123.1% Qtr: % 87.0% 76.90% 93.05% 103.9% 107.0% Qtr: % 92.0% 80.11% 94.25% 104.0% 102.4% Qtr: % 95.0% (Q636b) Achieve Goal = "Green"; Goal less than 2% off = "Yellow"; Goal greater than 4% off = "Red" Expenditure Policy Exceptions Expenditure Goal < 3% 1.2% GREEN Travel Policy Exceptions Travel Goal < 5% 1.0% GREEN FYTD Exception Expenditure/Travel Color Criteria # Transactions Exceptions Percent Green Yellow Red Purchases/Expenditures 12, % < =3% >3%&< =5% >5% Travel % < =5% >5%&< =10% >10% FSS Operating Budget to Actual Expenses Stayed within Budget Green FY Budget to YTD BTD YTD Actual ORG Budget Date Actual Difference FSS Total $ 2,314, $ 1,733, $ 1,645, $ 87, * Excludes Student Life's central G&A cost Distributions and rents that are tracked under Accounting On Track for the FY = "Green"; Off budget by less than 8% or $10,000 = "Yellow"; Off budget >8% or $10,000 = "Red" 7

14 Fiscal Service Center Controls Monitoring

15 Controls Monitoring Status Report March 31, 2013 Summary of Internal Controls Activities and Observations Summary of Activities for the Quarter: Provided audit support for service center audits (FSS and HR/Payroll) Provided support for cell phone tagging and allowance forms to prepare for new policy Provided audit support for SL Part B audit follow up Worked with Procurement team to assist with process improvement related to refund processing for Union events Continued analysis of contracts for Dining and prepared preliminary findings Provided support to HR and Payroll in obtaining Internal Audit recommendations for "blanket" supplemental comp forms Prepared exception request for review by B&F for change funds for several operations Provided resources for Station 88 inventory; supervised storeroom inventory; contributed significantly to workgroup; provided all technical support for inventory results Provided audit support for SHS audit follow up (all issues resolved in April memo from IA) Provided audit support for Dining Continued receiving risk analysis to assess compliance with university expectations Control Improvements Identified + Developed method to retain data from Station 88 inventory to better analyze how much is kept in store vs. storeroom; section where items can be found for recount to provide better analytical tools for Primary Issues/Concerns Payroll Concerns: Approvers not on DoA. Purchase Orders /Expenditures Concerns: Items not shipped to Central Receiving; contract discrepancies. Approximately 80% of non perishable items are being shipped to Central Receiving. Documentation Concerns: Incomplete/Insufficient supporting documentation for most categories Cash Handling/Reconciliations Concerns: Untimely deposits. Travel Concerns: Missing original receipts. Governance Concerns: With the Student Life reorganization in February, the delegation of authorities, security access, and Internal Control Structure documention is no longer current. 8

16 Controls Monitoring Status Report March 31, 2013 Transaction Compliance Percent from General Ledger Sample Based Reconciliations Business and Finance has approved Student Life to perform risk based sampling techniques to identify transactions for general ledger reconciliations to obtain reasonable assurance, not absolute assurance, that transactions are both accurate and comply with policies. Reasonable is defined as having a 90% confidence level with +/ 5% confidence interval. All types of transactions including cash, accounts receivable, IDBs, payroll, purchasing card, travel, credit card, etc. are included in the transaction population for sample selections. The 90% confidence level was reduced from 95% beginning in October 2012, after approval was received from Business & Finance. Should errors in accuracy, processing, and policies be identified during the sample based reconciliation process, the situation will be investigated, the cause identified, and the service center will work with appropriate operations/staff members to resolve the situation as quickly as possible. The below chart identifies the transactions reviewed and the findings/status for the current FY. It is important to recognize that by design, the focus of the internal controls team is on completing reviews from 3 months earlier (Dec), and then working to complete transactions for the following 2 months (Jan & Feb). Transactions that have not been fully reviewed or are in the quality control/review stage are counted against being "compliant" until finished, resulting in lower compliance percentages reported below. 9

17 Controls Monitoring Status Report March 31, 2013 Fiscal Year 2013 July August September FY Quarter 1 FY-to-Date Total Student Life Transaction Population 27,193 21,681 29,340 78,214 78,214 Reconciliation Sample Size Reconciliation Category # % # % # % # % # % Accounts Receivable Compliant % % % % % Flagged 1 4.3% 1 4.8% 0 0.0% 2 3.2% 2 3.2% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Cash Handling Compliant % % % % % Flagged 0 0.0% 0 0.0% 2 4.7% 2 1.7% 2 1.7% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Contracts Compliant % % % % % Flagged 0 0.0% 0 0.0% % 1 3.6% 1 3.6% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% IDB Compliant % % % % % Flagged 0 0.0% 1 1.8% 2 4.9% 3 2.0% 3 2.0% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Misc. Compliant % % % % % Flagged 1 4.5% 0 0.0% 0 0.0% 1 2.0% 1 2.0% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Payroll Compliant % % % % % Flagged % % % % % Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Procurement Card Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% PCI Compliance Compliant % % % % % Flagged 0 0.0% 0 0.0% 1 1.9% 1 0.5% 1 0.5% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Purchase Order Compliant % % % % % Flagged 5 6.8% % % % % Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Reimbursement Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Sales Tax Compliant % % % % % Flagged 0 0.0% % 0 0.0% % % Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Travel Compliant % % % % % Flagged % 0 0.0% 0 0.0% 1 4.2% 1 4.2% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Utility Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Total Compliant % % % % % Total Flagged % % % % % Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Completed % % % % % 10

18 Controls Monitoring Status Report March 31, 2013 Fiscal Year 2013 October November December FY Quarter 2 FY-to-Date Total Student Life Transaction Population 34,880 29,845 25,577 90, ,516 Reconciliation Sample Size Reconciliation Category # % # % # % # % # % Accounts Receivable Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 2 2.1% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Cash Handling Compliant % % % % % Flagged 2 5.1% 1 2.7% % 6 5.9% 8 3.7% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Contracts Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 1 2.3% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% IDB Compliant % % % % % Flagged 1 3.4% 3 8.8% 1 2.3% 5 4.7% 8 3.1% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Misc. Compliant % % % % % Flagged 1 4.0% 0 0.0% 0 0.0% 1 1.8% 2 1.9% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Payroll Compliant % % % % % Flagged % 2 7.7% % % % Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Procurement Card Compliant % % % % % Flagged % % 0 0.0% % 2 4.5% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% PCI Compliance Compliant % % % % % Flagged 0 0.0% 2 4.5% 1 2.5% 3 2.3% 4 1.3% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Purchase Order Compliant % % % % % Flagged % % % % % Unfinished 1 1.4% 1 1.3% 2 3.0% 4 1.9% 4 0.9% Reimbursement Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Sales Tax Compliant % % % % % Flagged 0 0.0% 0 0.0% 0 0.0% 0 0.0% 5 8.5% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Travel Compliant % % % % % Flagged 0 0.0% % % % % Unfinished 0 0.0% % 0 0.0% 1 5.6% 1 2.4% Utility Compliant % % % % % Flagged % 0 0.0% 0 0.0% 1 5.0% 1 2.3% Unfinished 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Total Compliant % % % % % Total Flagged % % % % % Unfinished 1 0.4% 2 0.7% 2 0.7% 5 0.6% 5 0.3% Completed % % % % % 11

19 Controls Monitoring Status Report March 31, 2013 Fiscal Year 2013 January February March FY Quarter 3 FY-to-Date Total Student Life Transaction Population 28,949 31, , ,122 Reconciliation Sample Size Reconciliation Category # % # % # % # % # % Accounts Receivable Compliant % % 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% 2 1.6% Unfinished 0 0.0% 0 0.0% 0 N/A 0 0.0% 0 0.0% Cash Handling Compliant % % 0 N/A % % Flagged % 0 0.0% 0 N/A 5 7.7% % Unfinished 2 6.1% % 0 N/A % % Contracts Compliant % % 0 N/A % % Flagged % 0 0.0% 0 N/A 1 6.7% 2 3.4% Unfinished % % 0 N/A % 2 3.4% IDB Compliant % % 0 N/A % % Flagged % 0 0.0% 0 N/A 6 8.6% % Unfinished 0 0.0% % 0 N/A 5 7.1% 5 1.5% Misc. Compliant % % 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% 2 1.3% Unfinished 0 0.0% % 0 N/A % 6 3.8% Payroll Compliant % % 0 N/A % % Flagged % 0 0.0% 0 N/A % % Unfinished % % 0 N/A % % Procurement Card Compliant 0 0.0% % 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% 2 4.2% Unfinished % 0 0.0% 0 N/A % 3 6.3% PCI Compliance Compliant % % 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% 4 1.0% Unfinished 1 3.0% % 0 N/A % % Purchase Order Compliant % % 0 N/A % % Flagged % 0 0.0% 0 N/A 7 5.6% % Unfinished % % 0 N/A % % Reimbursement Compliant % % 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% 0 0.0% Unfinished 0 0.0% 0 0.0% 0 N/A 0 0.0% 0 0.0% Sales Tax Compliant % % 0 N/A % % Flagged 1 9.1% 0 0.0% 0 N/A 1 4.0% 6 7.1% Unfinished % % 0 N/A % 6 7.1% Travel Compliant % 0 0.0% 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% % Unfinished 0 0.0% % 0 N/A % % Utility Compliant % % 0 N/A % % Flagged 0 0.0% 0 0.0% 0 N/A 0 0.0% 1 1.7% Unfinished 0 0.0% 0 0.0% 0 N/A 0 0.0% 0 0.0% Total Compliant % % 0 N/A % % Total Flagged % 0 0.0% 0 N/A % % Unfinished % % 0 N/A % % Completed % % 0 N/A % % 12

20 Controls Monitoring Status Report March 31, 2013 Most Recent Student Life Audit Scorecard Involving the Fiscal Service Center Internal Audit Report November Scorecard Governance Functional fiscal reporting structure and proper delegation of signature authority. Cash Handling Compliant with University cash handling policies and control activities. Equipment Compliant with University equipment policies and control activities. Other Assets and Liabilities Fund Management Revenue & Receivables Payroll and Leave Timekeeping Human Resources and Benefits Contracts and Agreements Conflict of Interest Information Technology Compliant with University other assets and liabilities policies and control activities. Manages funds (e.g., general funds, development and endowment funds, earnings funds, etc.) in a manner consistent with the expectations of the University and according to University policies. Compliant with University revenue and accounts receivable policies and control activities. Compliant with University payroll and leave timekeeping policies and control activities. Compliant with University human resources and benefits policies and control activities. Compliant with terms of contracts and agreements. Compliant with University financial conflict of interest policies and control activities. Compliant with selected information technology general controls policies and control activities for software management, audit log management, vulnerability, account monitoring and control, and data recovery. 13

21 Controls Monitoring Status Report March 31, 2013 Expenditure/Travel Policy Exceptions Policy exceptions identified by the Service Center Procurement Team as a normal course of processing Purchase/Payment requests. FY2013 FY2013 # of # of Exception Color Criteria Trans Exceptions Percent Green Yellow Red Purchases/Expenditures 12, % < =3% >3%&< =5% >5% Travel % < =5% >5%&< =10% >10% Expenditure Exceptions: Qtr 1 Qtr 2 Qtr 3 Qtr 4 Total % Total After the Fact Purchase % Coke Contract Violation % Direct Delivery/By Pass Ctrl Recv % Electrical Contract Violation % Emergency ATF Purchase % Event Not Preapproved % Janitorial Contract Violation % Missing Itemized Receipts % Missing Original Documents % Missing Original Receipts % No T# for Travel Expense % OfficeMax Contract Violation % Parking % Unauthorized Signing of Contract % UPS Contract Violation % Used Non Contracted Vendor % Total % Source: Q18a Travel Exceptions: Qtr 1 Qtr 2 Qtr 3 Qtr 4 Total % Total Cash Advance Recon > 1 Mth % Missing Original Receipts % No Prior Approval for Trip % No T# for Travel Expense % Upgraded Flight to Business Select % Total % Source: Q19a 14

22 Controls Monitoring Status Report March 31, 2013 Expenditure Policy Exceptions Trends FY st 2nd 3rd 4th Total FY 2012 Expenditure Transactions 3,763 2,743 2,996 3,046 12,548 FY 2012 Expenditure Exceptions FY 2012 Percent Exceptions 1.28% 2.01% 1.54% 1.51% 1.55% FY st 2nd 3rd 4th Total FY 2013 Expenditure Transactions 4,768 3,444 4, ,266 FY 2013 Expenditure Exceptions FY 2013 Percent Exceptions 1.13% 1.68% 0.99% 0.00% 1.24% % of Transactions 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% Expenditure Policies Exception Trends by FY and Fiscal Quarter 1st 2nd 3rd 4th FY 2012 Percent Exceptions FY 2013 Percent Exceptions 2.00% 0.00% Expenditure Policy Exceptions by FY Total FY 2012 Percent Exceptions FY 2013 Percent Exceptions Travel Policy Exceptions Trends FY st 2nd 3rd 4th Total FY 2012 Travel Transactions ,018 FY 2012 Travel Exceptions FY 2012 Percent Exceptions 0.43% 6.02% 2.05% 0.62% 2.26% FY st 2nd 3rd 4th Total FY 2013 Travel Transactions FY 2013 Travel Exceptions FY 2013 Percent Exceptions 0.89% 0.53% 1.52% 0.00% 0.98% % of Transactions 8.00% 6.00% 4.00% 2.00% 0.00% Travel Policy Exception Trends by FY and Fiscal Quarter 1st 2nd 3rd 4th FY 2012 Percent Exceptions FY 2013 Percent Exceptions 4.00% 2.00% 0.00% Travel Policy Exceptions by FY Total FY 2012 Percent Exceptions FY 2013 Percent Exceptions 15

23 Fiscal Service Center Detail Analysis

24 Average Unit and Fiscal Service Center Processing Days for Requisitions/Purchase Orders Average days is based on the day/month for which the service center completed the erequest transactions. The number of days is overstated as a result of the calculation method. For example, if the unit approved a transaction on Monday, and the service center completed the transaction that day, the days would reflect one day of processing for the unit and another day for the service center. Because the number does not accurately reflect actual processing days, these days should only be considered for trend analysis/information. For the first quarter of FY13, the volume of purchase order erequests are understated. Over 1,200 blanket purchase orders were included in 174 erequests from May through August. As a result, the average number of days is significantly overstated. Additionally, there were a number of delays in obtaining approvals from University Purchasing for blanket orders and for vendors being considered for university contracts. These delays are included in the processing calculations. In November one of our buyers left our fiscal service center to work in another one of the service centers. The delay in processing until February can be attributed to the timeframe for having lost the buyer and a new buyer being hired and trained. The number to the left of the fiscal month number is the number of standard requisition/purchase order erequests transactions completed for the month. Note that FSS was short one buyer beginning in late August through November. [Q136] FY 2013 Weighted Average Service Center (Trend) Days: 2.88 (FY13 through Qtr 3) Based on our approved 100% staffing level of buyers, the goal number of days is 3.0 actual days. The above processing days are overstated. See notes above the chart. Source: erequest Data 16 Source: erequest Data

25 Draft Average "Emergency" Processing Days For Standard Purchasing erequests Purpose: To identify the number of processing days for standard purchase requests (purchase orders and requisitions). The service center goal is to process "Emergency" purchase requests within 4 hours (.5 days) of receiving the approved transaction from the unit. As stated in the General Notes, the days are overstated as a result of the calculations used. For example, if the unit takes 15 minutes to approve the request, this is counted as 1 day; likewise, if the service center completes the request in 1 hour, it is also counted as 1 day. Priority Svc Ctr Sequence Priority Total Count Completed FY Fiscal Month Month Descr Tot Approval Days Total Exception Days Total Add'l Info Days Total Svc Ctr Days Wgt Avg Days 1 Emergency Jun Emergency May Emergency Apr Emergency Mar Emergency Feb Emergency Jan Emergency Dec Emergency Nov Emergency Oct Emergency Sep Emergency Aug Emergency Jul Total Count: [Q402] FY Wgt Avg Days 1.21 Draft Jul Aug Sep Oct Nov Dec 0.00 Jan Feb Mar Apr0.00 May0.00 Jun Tot Approval Days Total Exception Days Total Add'l Info Days Total Svc Ctr Days [Q402] Source: erequest Data 17

26 Draft Average "Critical" Processing Days For Standard Purchasing erequests Draft Purpose: To identify the number of processing days for standard purchase requests (purchase orders and requisitions). The service center goal is to process "Critical" purchase requests within 1 day of receiving the approved transaction from the unit. As stated in the General Notes, the days are overstated as a result of the calculations used. For example, if the unit takes 15 minutes to approve the request, this is counted as 1 day; likewise, if the service center completes the request in 1 hour, it is also counted as 1 day. ** The numbers for June through August exclude erequests that were entered as having multiple purchase orders as part of fiscal year end processing. As a result, the service center days for these two months are significantly overstated. Priority Svc Ctr Sequence Priority Total Count Completed FY Fiscal Mth Month Descr Tot Approval Days Total Exception Days Total Addl Info Days Total Svc Ctr Days Wgt Avg Days 2 Critical Jun Critical May Critical Apr Critical Mar Critical Feb Critical Jan Critical Dec Critical Nov Critical Oct Critical Sep Critical Aug Critical Jul Total Count: FY Wgt Avg Days Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr0.00 May0.00 Jun Tot Approval Days Total Exception Days Total Addl Info Days Total Svc Ctr Days [Q402] Source: erequest Data 18

27 Draft Average "Routine" Processing Days For Standard Purchasing erequests Draft Purpose: To identify the number of processing days for standard purchase requests (purchase orders and requisitions). The service center goal is to process "Routine" purchase requests within 3 days of receiving the approved transaction from the unit. As stated in the General Notes, the below days are overstated as a result of the calculations used. For example, if the unit takes 15 minutes to approve the request, this is counted as 1 day; likewise, if the service center completes the request in 1 hour, it is also counted as 1 day. ** The numbers for June through August exclude erequests that were entered as having multiple purchase orders as part of fiscal year end processing. As a result, the service center days for these two months are significantly overstated. Priority Svc Ctr Sequence Priority Total Count Completed FY Fiscal Mth Month Descr Tot Approval Days Total Exception Days Total Addl Info Days Total Svc Ctr Days Wgt Avg Days 3 Routine Jun ** Routine May ** Routine Apr Routine Mar Routine Feb Routine Jan Routine Dec Routine Nov Routine Oct Routine Sep Routine Aug Routine Jul Total Count: FY Wgt Avg Days Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr 0.00 May ** 0.00 Jun ** Tot Approval Days Total Exception Days Total Addl Info Days Total Svc Ctr Days [Q402] Source: erequest Data 19

28 Draft Percent of Purchasing Requests by Priority Purpose: To identify the percentage of erequests for Standard Purchases, by Priority. The service center goal is that less than 1% of the erequests should be "Emergency", less than 4% for "Critical", and the remaining 95% "Routine". In part, the higher the percentage of "Routine" requests, the higher the confidence of our Student Life customers that the service center will process the transactions in a timely manner. Draft Completed FY Fiscal Month Month Descr Emergency % Critical % Routine % Emergency Critical Routine Total Jun 0.0% 0.0% 0.0% May 0.0% 0.0% 0.0% Apr 0.0% 0.0% 0.0% Mar 1.8% 4.2% 94.0% Feb 1.1% 3.2% 95.7% Jan 2.2% 1.6% 96.2% Dec 0.0% 2.2% 97.8% Nov 0.8% 1.5% 97.7% Oct 0.6% 4.3% 95.1% Sep 0.3% 6.7% 93.0% Aug 0.2% 6.2% 93.6% Jul 1.3% 4.6% 94.2% % 4.0% 95.1% Jul 1.3% 4.6% Aug0.2% 6.2% Sep0.3% 6.7% Oct0.6% 4.3% Nov 0.8% 1.5% Dec0.0% 2.2% Jan 2.2% 1.6% Feb 1.1% 3.2% Mar 1.8% 4.2% Apr 0.0% May 0.0% Jun 0.0% 94.2% 93.6% 93.0% 95.1% 97.7% 97.8% 96.2% 95.7% 94.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Emergency % Critical % Routine % Source: erequest Data 20

29 Total Purchase Transactions by Fiscal Year and Month Total Purchase Transactions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , ,008 1,248 11, ,966 1,016 1,055 1, , ,007 1,060 12, thru Qtr3 2,351 1,359 1,058 1,304 1,029 1,112 1,216 1,293 1, ,267 Monthly Total Change (from prior fiscal year) , thru Qtr Monthly % Changes (from prior fiscal year) % 5.9% 3.6% 20.1% 3.1% 3.0% 1.1% 13.3% 14.5% 1.7% 0.1% 15.1% 9.0% 2013 thru Qtr3 19.6% 33.8% 0.3% 18.8% 17.5% 40.2% 31.7% 31.3% 37.6% 0.0% 0.0% 0.0% 4.7% 2,500 2,000 2,351 1,966 Student Life Total Purchase Transactions by Month 1,500 1,000 1,244 1,359 1, ,016 1,094 1,055 1,058 1, , , ,216 1, ,545 1, ,008 1,007 1,248 1, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 13,000 12,500 Student Life Purchasing Transaction Totals by FY 12,000 11,500 11,000 11,810 12,878 12, thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 8,594 N/A 9, % 12, % FY Total Student Life Purchasing Transaction Totals Information presented is a "roll up" of the Purchase Order Totals by Fiscal Year, Requisition Totals by Fiscal Year, and Purchase Card Transactions by Fiscal Year reports. Change orders are counted as separate purchasing transactions because of the additional/separate entries and processing required. 21

30 Purchase Order Totals by Fiscal Year Total Purchase Orders by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Total , , , thru Qtr3 1, ,030 Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 28.9% 29.1% 9.8% 24.3% 15.9% 32.9% 0.9% 23.5% 17.4% 20.1% 38.4% 5.7% 2013 thru Qtr3 2.5% 12.7% 26.4% 22.5% 28.4% 17.7% 71.3% 15.5% 2.4% 100.0% 100.0% 100.0% 19.9% 1,600 Student Life Total Purchase Orders by Month 1,400 1,422 1,387 1,200 1, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Purchase Orders by FY 4,000 3,000 2,000 1, ,578 3,781 3, thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 2,861 N/A 3, % 3, % Total Purchase Order Totals Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years and includes change orders. [Query 230] Change Orders are counted as separate purchasing transactions because of the additional/separate entries and processing required. 22

31 Requisition Totals by Fiscal Year Total Requisitions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , thru Qtr ,890 Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 56.3% 31.0% 59.1% 32.7% 23.7% 7.8% 28.1% 2.0% 12.0% 5.9% 24.6% 5.1% 2013 thru Qtr3 67.7% 73.3% 20.1% 56.8% 40.2% 18.8% 60.4% 52.4% 50.3% 0.0% 0.0% 0.0% 6.0% Student Life Total Requisitions by Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Requisitions by FY Ending Fiscal Period: 9 3,900 3,800 3,700 3,600 3,500 3,400 3,300 3,200 3,492 3,670 3, thru Qtr3 FY thru Qtr3 Total FYTD % Dif 2,248 N/A 2, % 3, % FY Total Requisition and Associated Change Order Totals Source: University's requisition detail data provided directly to Student Life by University Purchasing from PeopleSoft. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Calculated from estores PO Totals and NonEstores Requisition Totals] Requisitions and associated change orders for purchase orders related to original requisitions are included in the above transaction volumes and are excluded from the purchase order totals so as not to duplicate these transactions. 23

32 Purchase Card Transactions by Fiscal Year Total Purchase Card Transactions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , thru Qtr ,347 Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 27.4% 1.2% 23.8% 4.9% 2.0% 15.8% 12.2% 51.3% 26.9% 7.3% 12.1% 14.5% 2013 thru Qtr3 89.2% 42.7% 1.9% 18.3% 23.4% 83.4% 3.1% 41.5% 43.1% 0.0% 0.0% 0.0% 1.5% 1, Student Life Total Purchase Card Transactions by Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Purchase Card Transactions by FY 5,600 5,400 5,200 5,000 4,800 4,600 4,400 4,200 4,740 5,427 5, thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 3,485 N/A 3, % 5, % FY Total Purchase Card Transaction Totals Source: University's "APU132DW" PCard Transaction Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Report 026b] 24

33 Total Purchases By Type and Fiscal Year Purpose: To identify changes in the types of purchases made by FY. Use: To help identify and predict the procurement type focus for FSS staff members. FYTD Ending Fiscal Period: 9 FY FYTD 2011 FYTD 2012 FYTD 2013 Purchase Orders 33.3% 32.9% 24.7% Requisitions 26.2% 26.5% 31.7% Purchase Cards 40.6% 40.5% 43.6% 50.0% Percent of Purchases by Purchasing Type 45.0% 40.0% 40.6% 40.5% 43.6% 35.0% 30.0% 25.0% 33.3% 32.9% 26.2% 26.5% 31.7% 24.7% Purchase Orders Requisitions 20.0% Purchase Cards 15.0% 10.0% 5.0% 0.0% FYTD 2011 FYTD 2012 FYTD 2013 Requisitions include estores purchases. [calculated] General Focus: (1) Increase use of purchase orders to be able to lock into contract terms with vendors (2) Reduce non estores requisitions to increase speed and reduce reliance on University Purchasing (3) Use PCards to reduce number of vendors and for small dollars to improve processing efficiencies (4) Use PCards to obtain a percentage back from the bank to the university (Note that there are exceptions to each of these general focus objectives.) 25

34 Total Purchase Orders by Type and Fiscal Year Purpose: To identify changes in the types of purchase orders processed by FSS, by FY. Use: To help identify and predict the purchase order type focus for FSS staff members. Types: University type codes used by University Purchasing. Total from PO Totals 3,578 Total from PO Totals 3,781 Total from PO Totals 3,030 FY FY FY thru Qtr3 After the Fact (ATF) 4.2% 152 After the Fact (ATF) 2.0% 76 After the Fact (ATF) 2.1% 64 Blanket (BLN) 15.1% 541 Blanket (BLN) 31.8% 1,201 Blanket (BLN) 32.1% 972 Consulting (CON) 0.1% 2 Consulting (CON) 0.0% 0 Consulting (CON) 0.0% 0 General PO (GEN) 76.5% 2,736 General PO (GEN) 59.9% 2,264 General PO (GEN) 58.3% 1,767 Lease (LEA) 0.0% 0 Lease (LEA) 0.0% 1 Lease (LEA) 0.0% 1 Maint. Agreement (MAG) 0.1% 2 Maint. Agreement (MAG) 0.1% 3 Maint. Agreement (MAG) 0.0% 1 Prevailing Wage (PWG) 0.2% 6 Prevailing Wage (PWG)/(FPW) 0.1% 5 Prevailing Wage (PWG)/(FPW) 0.1% 2 Repair (RPR) 0.0% 0 Repair (RPR)/(RNL) 0.1% 2 Repair (RPR)/(RNL) 0.1% 4 Software (SOF) 0.0% 1 Software (SOF) 0.1% 5 Software (SOF) 0.1% 2 Term Contract (TRM) 3.9% 138 Term Contract (TRM) 5.9% 224 Term Contract (TRM) 7.2% 217 Total 100.0% 3,578 Total 100.0% 3,781 Total 100.0% 3,030 FY 2011 After the Fact (ATF) 4.2% Blanket (BLN) 15.1% Consulting (CON) 0.1% General PO (GEN) 76.5% Lease (LEA) 0.0% Maint. Agreement (MAG) 0.1% Prevailing Wage (PWG) 0.2% Repair (RPR) 0.0% Software (SOF) 0.0% Term Contract (TRM) 3.9% FY 2012 After the Fact (ATF) 2.0% Blanket (BLN) 31.8% Consulting (CON) 0.0% General PO (GEN) 59.9% Lease (LEA) 0.0% Maint. Agreement (MAG) 0.1% Prevailing Wage (PWG)/(FPW) 0.1% Repair (RPR)/(RNL) 0.1% Software (SOF) 0.1% Term Contract (TRM) 5.9% FY 2013 thru Qtr3 After the Fact (ATF) 2.1% Blanket (BLN) 32.1% Consulting (CON) 0.0% General PO (GEN) 58.3% Lease (LEA) 0.0% Maint. Agreement (MAG) 0.0% Prevailing Wage (PWG)/(FPW) 0.1% Repair (RPR)/(RNL) 0.1% Software (SOF) 0.1% Term Contract (TRM) 7.2% 0% 0% 0% 0% 0% 4% 4% 15% 0% 0% 0% 0% 0% 0% 2% 6% 32% 0% 0% 0% 0% 0% 7% 2% 32% 77% 60% 59% Note: in mid FY10, FSS began processing all SL Travel payments/reimbursements. 0% 0% ** Note significant increase in the number of blanket purchase orders in FY 2012 and FY2013. These may result in fewer purchase orders generated (efficiencies), but a reduction in policy compliance for blanket purchase order releases and limits the purchasing related data available for university purchase decisions. Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 251] 26

35 Purchase Order Lines by Fiscal Year Purpose: To identify the level of complexity of the purchase orders. The higher the number of purchase order lines, it can be assumed that the higher the level of complexity. Total Purchase Order Lines by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , , thru Qtr3 1, ,775 Monthly Total Change (from prior fiscal year) thru Qtr ,228 Monthly % Changes (from prior fiscal year) % 27.3% 32.8% 24.7% 13.3% 30.6% 41.6% 8.4% 28.7% 5.2% 19.3% 23.2% 11.4% 2013 thru Qtr3 7.8% 7.2% 39.8% 11.6% 29.8% 13.2% 96.7% 11.9% 24.0% 0.0% 0.0% 0.0% 20.5% 1,600 Student Life Purchase Order Lines by Month 1,400 1,200 1,406 1,304 1, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Purchase Order Lines by FY 7,000 6,000 5,000 4,000 3,000 2,000 1, ,777 6,003 4, thru Qtr3 FY Total Purchase Order Line Totals Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 230] 27

36 Average Purchase Order Lines by Fiscal Year Purpose: To identify the level of complexity of the purchase orders. The higher the average number of purchase order lines, it can be assumed that the higher the level of complexity. Average Purchase Order Lines by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total thru Qtr Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 2.3% 5.2% 16.8% 14.5% 17.7% 12.9% 7.6% 6.8% 14.8% 1.4% 24.7% 16.2% 2013 thru Qtr3 9.8% 6.2% 18.1% 14.0% 2.1% 5.6% 14.8% 4.5% 20.9% 0.0% 0.0% 0.0% 0.7% 3.00 Student Life Average Purchase Order Lines by Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Average Purchase Order Lines by FY thru Qtr3 FY Total Average Purchase Order Line Totals Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 230] 28

37 Percent of Purchase Orders and Requisitions Purchased Through Contracts by Fiscal Year and Month Purpose: To identify the percent of purchases orders by month that are "contract" purchase orders. Because various State, IUC, and the University are able to negotiate better prices over the long run (higher level buying power), it can be assumed that the higher percentage of purchase orders that are through contracts, the higher the savings to Student Life. Total Purchase Orders & Requisitions Purchased through Contracts FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total thru Qtr Average Purchases through Contracts (Contracts/Purchase Orders) FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total % 34.8% 34.4% 37.3% 38.3% 47.5% 49.1% 50.1% 44.9% 47.3% 45.4% 52.1% 41.4% % 44.3% 53.7% 46.9% 61.6% 61.3% 67.4% 57.9% 59.3% 64.9% 62.1% 61.4% 49.7% 2013 thru Qtr3 30.9% 65.2% 64.1% 64.5% 72.5% 66.3% 77.2% 80.2% 80.3% 0.0% 0.0% 0.0% 60.3% Monthly Total Change (from prior fiscal year) % 9.5% 19.2% 9.5% 23.2% 13.8% 18.3% 7.8% 14.4% 17.6% 16.7% 9.3% 8.4% 2013 thru Qtr3 7.3% 20.9% 10.4% 17.6% 10.9% 5.0% 9.8% 22.3% 21.0% 0.0% 0.0% 0.0% 10.6% 90.0% 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Student Life Average Purchase Orders & Requisitions using Contracts by Fiscal Year and Period 30.9% 23.5% 25.7% 65.2% 64.1% 64.5% 44.3% 53.7% 34.8% 34.4% 46.9% 37.3% 38.3% 72.5% 66.3% 61.6% 61.3% 77.2% 67.4% 47.5% 49.1% 50.1% 80.2% 80.3% 57.9% 59.3% 44.9% 64.9% 47.3% 45.4% 62.1% 61.4% 0.0% 0.0% 0.0% Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 52.1% thru Qtr3 Average Purchase Orders & Requisitions using Contracts by FY Ending Fiscal Period: % 60.0% 40.0% 20.0% 41.4% 49.7% 60.3% FY thru Qtr3 Total FYTD % Dif 1,966 N/A 2, % 4, % 0.0% 2013 thru Qtr3 FY Total Average Purchase Orders using Contracts Source: University's "POB101DW" Purchase Order Summary Report for Student Life. Data presented excludes, Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 093] Note that there may be a slight difference between the number of purchase orders and requisitions to the above numbers due to requisitions pending completion at University Purchasing. 29

38 Number of Blanket Orders by FY Purpose: To identify the use of Blanket Orders by Student Life. As the university is focused on reducing the number of blanket orders and maximizing the use of estores the below information is intended to track our trends as it relates to the number of blanket orders generated. Total Blanket POs by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , thru Qtr Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 57.0% 57.9% 35.1% 71.4% 4.8% 26.7% 52.9% 50.0% 68.8% 18.2% 83.3% 122.2% 2013 thru Qtr3 12.0% 32.4% 43.8% 70.8% 20.0% 72.7% 63.6% 81.3% 75.0% 0.0% 0.0% 0.0% 19.1% 1,200 Student Life Blanket POs Generated by Month 1, , Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Blanket POs by FY 1,400 1,200 1, , thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 502 N/A 1, % % FY Total Blanket POs by FY Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 241] The above information includes change orders to blanket purchase orders. 30

39 Blanket Orders by DNode and Fiscal Year to Date Blanket Purchase Orders by DNode and Fiscal Year to Date FY through Qtr3 DNODE DNode Descr FYTD 2011 FYTD 2012 FYTD 2013 Pct Total FY Dif Pct Chg D4500 Student Life Admin % % D4501 Student Personnel Asst Prog % 0 0.0% D4503 Student Advocacy Center % 0 0.0% D4508 Student Conduct % 1 0.0% D4509 Student Success Services Admin % 0 0.0% D4511 SL Stu Adv, Ins, & Con % 0 0.0% D4513 SL Stu Dev Svcs % 0 0.0% D4514 Multicultural Center % 0 0.0% D4516 Student Activities % % D4525 Student Activity Fee Admin % % D4530 Counseling & Consultation % % D4532 Off Camp & Commuter Stu Engage % 0 0.0% D4533 Buckeye Careers % 0 0.0% D4535 Stu Life Advancement % 0 0.0% D4540 Student Health Services % 2 6.1% D4542 Student Health Insurance % 0 0.0% D4550 Stu Life Marketing % 0 0.0% D4560 Rec Sports Admin % 1 2.0% D4570 Disability Services % % D4580 Student Wellness Center % % D4581 Career Connection % 1 0.0% D5200 Student Life HR % 0 0.0% D5201 Stu Life Fiscal Support Svcs % 0 0.0% D5206 Dining Services % % D5207 Housing Admin % % D5209 Facilities Management % % D5217 URDS Admin % 0 0.0% D5220 Neighborhood Serv & Collaborat % 0 0.0% D5221 Residence Life % % D5222 Risk & Safety % % D5225 Ctr for the Study of Stu Life % 0 0.0% D5230 Stu Life Technology Svcs % % D5234 SL Chief Financial Officer % 0 0.0% D5240 Strategic Admin Services % 0 0.0% D5242 SL Bldg & Mech Services % % D5269 Success Ctr % 0 0.0% D5280 Planning & Design % % D5286 StuLife EnergyMgmt/Sustainabil % 0 0.0% D5288 Stu Life Environmental Svcs % 0 0.0% D5290 Facilities Operations % % D5293 Budget & Planning % 0 0.0% D5299 BuckID % % D5301 Student Life % 0 0.0% D5449 Ohio Union % % D5460 OU Rec % 0 0.0% Student Life Total % % Highlighted rows are those having current FY # >= 25 blanket POs (Q243) RED FY Dif = those having more change orders than the prior FYTD 31

40 Types of Contracts Used by Fiscal Year Purpose: To identify types of contracts used by FSS, by FY. Use: To help identify and predict the voucher type focus for FSS staff members. Fiscal Year thru Qtr3 Bid ,194 Board of Trustees Resolution Educational & Institutional Cooperative Inter University Council 1,032 1,516 1,214 Midwestern Higher Education National Joint Powers Alliance State of Ohio Contract Ohio State University Contract Prime Supplier Agreement The Cooperative Purchasing Network Univ Health System Consortium US Communities Govt Purchasing Total 2,927 3,709 4,174 US Communities Govt Purchasing Univ Health System Consortium The Cooperative Purchasing Network Prime Supplier Agreement Ohio State University Contract State of Ohio Contract National Joint Powers Alliance 2013 thru Qtr Midwestern Higher Education Inter University Council Educational & Institutional Cooperative Board of Trustees Resolution Bid ,000 1,200 1,400 1,600 Source: University ereports Purchase Order Summary report data. (Q094) Note that there may be a slight difference between the number of purchase orders and requisitions to the above numbers due to requisitions pending completion at University Purchasing. 32

41 Change Orders by Fiscal Year Purpose: To identify the trends in the numbers of Change Orders to Purchase Orders processed. The number of change orders processed is closely tied to the number of vouchers in "match exception" which are often generated because purchase orders have "run out of money". The fewer the number of change orders, the more efficient the entire procurement and invoice processing. Total Change Orders by Month FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total thru Qtr Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 32.5% 20.0% 11.9% 28.2% 92.9% 35.0% 50.0% 42.9% 74.1% 41.2% 30.0% 48.9% 2013 thru Qtr3 20.0% 39.3% 30.6% 59.6% 85.7% 44.4% 15.4% 56.7% 30.0% 0.0% 0.0% 0.0% 33.8% Student Life Change Orders by Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 800 Total Change Orders by FY 749 Ending Fiscal Period: thru Qtr3 FY thru Qtr3 Total FYTD % Dif 422 N/A % % FY Total Change Orders by FY Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 291] 33

42 Change Orders by Fiscal Year to Date by DNode Fiscal Year to Date Change Orders by Dnode FY through Qtr3 DNODE Dnode Descr FYTD 2011 FYTD 2012 FYTD 2013 Pct Total FY Dif Pct Chg D4500 Student Life Admin % 0 0.0% D4501 Student Personnel Asst Prog % 0 0.0% D4503 Student Advocacy Center % 0 0.0% D4508 Student Conduct % 0 0.0% D4509 Student Success Services Admin % 1 0.0% D4511 SL Stu Adv, Ins, & Con % 0 0.0% D4513 SL Stu Dev Svcs % 0 0.0% D4514 Multicultural Center % % D4516 Student Activities % % D4525 Student Activity Fee Admin % % D4530 Counseling & Consultation % % D4532 Off Camp & Commuter Stu Engage % 1 0.0% D4533 Buckeye Careers % 1 0.0% D4535 Stu Life Advancement % 0 0.0% D4540 Student Health Services % % D4542 Student Health Insurance % 0 0.0% D4550 Stu Life Marketing % 0 0.0% D4560 Rec Sports Admin % % D4570 Disability Services % % D4580 Student Wellness Center % % D4581 Career Connection % 0 0.0% D5200 Student Life HR % 0 0.0% D5201 Stu Life Fiscal Support Svcs % 0 0.0% D5206 Dining Services % 9 4.5% D5207 Housing Admin % % D5209 Facilities Management % % D5217 URDS Admin % 0 0.0% D5220 Neighborhood Serv & Collaborat % 0 0.0% D5221 Residence Life % % D5222 Risk & Safety % % D5225 Ctr for the Study of Stu Life % 1 0.0% D5230 Stu Life Technology Svcs % % D5234 SL Chief Financial Officer % 0 0.0% D5240 Strategic Admin Services % 0 0.0% D5242 SL Bldg & Mech Services % % D5269 Success Ctr % 0 0.0% D5280 Planning & Design % % D5286 StuLife EnergyMgmt/Sustainabil % 0 0.0% D5288 Stu Life Environmental Svcs % 0 0.0% D5290 Facilities Operations % % D5293 Budget & Planning % % D5299 BuckID % 2 0.0% D5301 Student Life % 0 0.0% D5449 Ohio Union % % D5460 OU Rec % 0 0.0% Student Life Total % % Highlighted rows are those having current FY # >= 25 change orders. (Q293) RED FY Dif = those having more blanket orders than the prior FYTD 34

43 Number of Open Purchase Orders and Amounts by FY Number of Open Purchase Orders and Amounts by FY and Dnode As Of: March 31, 2013 Older POs should generally be closed. FY 2011 FY 2012 FY 2013 # Open Total # Open Total # Open Total Dnode Dnode Descr POs Amount POs Amount POs Amount D4500 Student Life Admin 0 $ 7 $ 2, $ 75, D4501 Student Personnel Asst Prog 0 $ 0 $ 0 $ D4503 Student Advocacy Center 0 $ 0 $ 0 $ D4508 Student Conduct 2 $ $ 2 $ D4509 Student Success Services Admin 0 $ 0 $ 0 $ D4511 SL Stu Adv, Ins, & Con 0 $ 0 $ 0 $ D4513 SL Stu Dev Svcs 0 $ 0 $ 0 $ D4514 Multicultural Center 0 $ 9 $ 3, $ 5, D4516 Student Activities 0 $ 0 $ 38 $ 84, D4525 Student Activity Fee Admin 0 $ 3 $ 135, $ 389, D4530 Counseling & Consultation 0 $ 7 $ 2, $ 7, D4532 Off Camp & Commuter Stu Engage 0 $ 0 $ 6 $ D4533 Buckeye Careers 0 $ 0 $ 6 $ 42, D4535 Stu Life Advancement 0 $ 0 $ 0 $ D4540 Student Health Services 1 $ $ 1,571, $ 335, D4542 Student Health Insurance 0 $ 0 $ 1 $ D4550 Stu Life Marketing 0 $ 1 $ $ 1, D4560 Rec Sports Admin 17 $ 91, $ 162, $ 674, D4570 Disability Services 3 $ 30, $ 123, $ 59, D4580 Student Wellness Center 1 $ 3, $ 1, $ 9, D4581 Career Connection 0 $ 0 $ 1 $ D5200 Student Life HR 1 $ $ 2, $ 34, D5201 Stu Life Fiscal Support Svcs 0 $ 1 $ 13, $ D5206 Dining Services 19 $ 483, $ 6,226, $ 1,391, D5207 Housing Admin 0 $ 25 $ 48, $ 422, D5209 Facilities Management 1 $ 8, $ 9, $ 83, D5217 URDS Admin 0 $ 0 $ 0 $ D5220 Neighborhood Serv & Collaborat 0 $ 1 $ $ D5221 Residence Life 0 $ 5 $ 13, $ 90, D5222 Risk & Safety 0 $ 2 $ 4, $ 8, D5225 Ctr for the Study of Stu Life 0 $ 2 $ $ D5230 Stu Life Technology Svcs 0 $ 28 $ 76, $ 221, D5234 SL Chief Financial Officer 0 $ 0 $ 0 $ D5240 Strategic Admin Services 0 $ 0 $ 0 $ D5242 SL Bldg & Mech Services 8 $ 22, $ 265, ,971 $ 2,005, D5269 Success Ctr 0 $ 0 $ 1 $ D5280 Planning & Design 0 $ 8 $ 3, $ 29, D5286 StuLife EnergyMgmt/Sustainabil 0 $ 0 $ 0 $ D5288 Stu Life Environmental Svcs 0 $ 1 $ 3, $ D5290 Facilities Operations 1 $ $ 1, $ 12, D5293 Budget & Planning 0 $ 0 $ 6 $ D5299 BuckID 0 $ 6 $ 27, $ 39, D5301 Student Life 0 $ 0 $ 0 $ D5449 Ohio Union 1 $ 5, $ 560, $ 711, D5460 OU Rec 0 $ 0 $ 0 $ (Q855) Total Student Life 55 $ 646, $ 9,261, ,084 $ 6,740,

44 estores Requisitions/Purchase Orders by Fiscal Year Purpose: To identify the use of estores by Student Life. Use of estores is highly efficient for Student Life and the University. The greater the use of estores, the greater the overall efficiency and generally greater savings. Total estores Requisitions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , thru Qtr ,006 Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 80.6% 83.7% 76.8% 60.5% 13.9% 26.9% 28.6% 21.9% 11.8% 25.8% 9.7% 35.7% 2013 thru Qtr % 124.3% 26.1% 83.8% 69.6% 35.4% 78.8% 78.7% 91.7% 0.0% 0.0% 0.0% 33.9% 450 Student Life estores Requisitions/POs by Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total estores Requisitions/POs by FY 3,500 3,000 2,500 2,000 1,500 1, ,654 2,245 3, thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 1,173 N/A 1, % 3, % FY Total estores Requisitions/POs by FY Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 262a] University estores orders are entered by Student Life buyers as a requisition and are converted to purchase orders by Stores. 36

45 Non estores Requisitions by Fiscal Year Purpose: To identify the number of Student Life non estores Requisitions and associated change orders processed by University Purchasing by Month. Identifies the volume of non estores requisitions and associated change orders processed by Student Life and University Purchasing each month to identify potential patterns of University support requirements. Total non estores Requisitions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total , , thru Qtr Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 30.9% 25.0% 32.4% 4.5% 46.0% 33.8% 26.7% 32.3% 40.6% 19.3% 29.0% 22.5% 2013 thru Qtr3 46.2% 0.0% 4.6% 2.0% 25.9% 10.9% 17.0% 22.4% 44.4% 0.0% 0.0% 0.0% 38.0% 600 Student Life Non estores Requisitions by Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Non estores Requisitions by FY 1,838 2,000 1,425 1,500 1, FY Total Non estores Requisitions by FY thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 1,075 N/A % % Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 308a] Requisitions and associated change orders for purchase orders related to original requisitions are included in the above transaction volumes and are excluded from the purchase order totals so as not to duplicate these transactions. 37

46 Percent of Requisitions are estores Requisitions by Fiscal Year Purpose: To identify the trend percentage of Student Life requisitions are estores requisitions. Use of estores is highly efficient for Student Life and the University. The greater our percentage, the greater over all efficiency. Total Percent of Total Requisitions that are estores Requisitions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total % 51.0% 51.5% 60.2% 57.2% 69.6% 68.6% 73.7% 56.0% 54.5% 55.9% 22.7% 47.4% % 59.0% 72.2% 66.9% 69.2% 64.1% 80.7% 74.0% 69.6% 69.3% 66.4% 27.3% 61.2% 2013 thru Qtr3 46.5% 76.3% 75.8% 78.4% 83.7% 73.0% 90.0% 86.7% 88.8% 0.0% 0.0% 0.0% 77.3% Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 15.6% 40.3% 11.1% 21.0% 7.9% 17.6% 0.4% 24.4% 27.1% 18.8% 19.8% 29.1% 2013 thru Qtr3 20.3% 29.4% 5.0% 17.3% 21.0% 14.0% 11.5% 17.3% 27.5% 0.0% 0.0% 0.0% 26.3% 100.0% 90.0% 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Percent of Requisitions are estores Requisitions by Month 90.0% 86.7% 88.8% 83.7% 80.7% 76.3% 78.4% 75.8% 72.2% 73.0% 73.7% 74.0% 69.6% 66.9% 69.2% 68.6% 69.6% 69.3% 64.1% 66.4% 59.0% 60.2% 57.2% 56.0% 54.5% 55.9% 51.0% 51.5% 46.5% 38.6% 27.3% 22.7% 15.1% 0.0% 0.0% 0.0% Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Percent of Requisitions are estores by FY 80.0% 60.0% 47.4% 61.2% 77.3% 40.0% 20.0% 0.0% thru Qtr3 FY Total Percent of Requisitions are estores Requisitions by FY Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. University estores orders are entered by Student Life buyers as a requisition and are converted to purchase orders by Stores. [Calculated] 38

47 Percent of Requisitions are Non estores Requisitions by Fiscal Year Purpose: To identify the percent of Student Life non estores Requisitions processed by University Purchasing by Month. Non estores requisitions are "entered" by Student Life buyers and are then "processed" by University Purchasing. The greater the percent, the greater our Student Life reliance upon University Purchasing to process and distribute the purchase orders. Total Percent of Total Requisitions that are Non estores Requisitions by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total % 49.0% 48.5% 39.8% 42.8% 30.4% 31.4% 26.3% 44.0% 45.5% 44.1% 77.3% 52.6% % 41.0% 27.8% 33.1% 30.8% 35.9% 19.3% 26.0% 30.4% 30.7% 33.6% 72.7% 38.8% 2013 thru Qtr3 53.5% 23.7% 24.2% 21.6% 16.3% 27.0% 10.0% 13.3% 11.2% 0.0% 0.0% 0.0% 22.7% Monthly Total Change (from prior fiscal year) thru Qtr Monthly % Changes (from prior fiscal year) % 16.3% 42.7% 16.8% 28.0% 18.1% 38.6% 1.1% 31.0% 32.5% 23.8% 5.8% 26.2% 2013 thru Qtr3 12.8% 42.3% 12.9% 34.9% 47.1% 24.9% 48.2% 49.1% 63.0% 0.0% 0.0% 0.0% 41.5% Percent of Requisitions are Non estores Requisitions by Month 90.0% 80.0% 70.0% 84.9% 77.3% 72.7% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 61.4% 53.5% 49.0% 48.5% 41.0% 27.8% 23.7% 24.2% 39.8% 33.1% 21.6% 42.8% 30.8% 16.3% 35.9% 30.4% 31.4% 27.0% 19.3% 10.0% 26.3% 26.0% 13.3% 44.0% 45.5% 44.1% 30.4% 30.7% 33.6% 11.2% 0.0% 0.0% 0.0% 0.0% Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Percent of Requisitions are Non estores by FY 60.0% 52.6% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% 38.8% 22.7% thru Qtr3 FY Total Percent of Requisitions are Non estores Requisitions by FY Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. University requisitions are "entered" by Student Life buyers and then "processed" by University Purchasing to convert into purchase orders. Student Life is dependent upon University Purchasing for these purchases. [Calculated] 39

48 Dollar Stratification of Non estores Requisitions by Fiscal Year Purpose: To identify the number of Student Life non estores Requisitions and associated Change Orders processed by University Purchasing by month and stratified dollar amounts. This analysis only considers dollar amounts and excludes consideration of contracts. Identifies the Student Life trend in dependence of University Purchasing to convert requisitions to purchase orders and to manage/update associated change orders By stratifying the volume of requisitions and associated change orders into the dollar amounts, the intent is to determine if there are ways for which Student Life delegated buyers can assist University Purchasing to expedite these purchases. It is important to recognize that all contracts must flow to University Purchasing. For FY 2013, if the University increased the dollar limits of our Student Life delegated buyers from $5,000 to $25,000, Univ. Purchasing could reduce their workload by the following approximate number and percent of Student Life requisitions and associated change orders: Number Percent % Total non estores Requisitions and associated Change Orders by Month and Dollar Stratification: FY Dollar Amounts Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total % Total 2012 < $1, % 2012 < $5, % 2012 < $10, % 2012 < $25, % 2012 >=$25, % 2012 FY Total , % 2013 thru Qtr3 < $1, % 2013 thru Qtr3 < $5, % 2013 thru Qtr3 < $10, % 2013 thru Qtr3 < $25, % 2013 thru Qtr3 >=$25, % 2013 thru Qtr3 FY Total % Source: University's "POB101DW" Purchase Order Report for Student Life. Data presented excludes Schottenstein Center, Fawcett Center, Drake, and Blackwell for the above fiscal years. [Query 308a] 40

49 Total Vouchers Processed by Fiscal Year Total Student Life Vouchers Processed by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total ,764 4,939 5,850 7,505 7,267 5,914 5,692 5,884 6,910 6,613 6,970 6,534 74, ,132 4,585 4,851 6,515 6,628 5,494 6,026 6,850 6,286 6,741 6,949 6,519 71, thru Qtr3 4,253 5,948 6,174 7,608 7,054 5,707 6,306 6,670 3, ,662 Monthly Total Change (from prior fiscal year) , thru Qtr ,363 1,323 1, , ,914 Monthly % Changes (from prior fiscal year) % 7.2% 17.1% 13.2% 8.8% 7.1% 5.9% 16.4% 9.0% 1.9% 0.3% 0.2% 4.4% 2013 thru Qtr3 2.9% 29.7% 27.3% 16.8% 6.4% 3.9% 4.6% 2.6% 37.3% 0.0% 0.0% 0.0% 25.0% Student Life Total Vouchers Processed by Month 8,000 7,000 6,000 5,000 4,000 4,764 4,132 4,253 5,948 4,939 4,585 6,174 5,850 4,851 7,505 7,608 7,267 7,054 6,515 6,628 5,914 5,707 5,494 6,306 6,026 5,692 6,850 6,670 5,884 6,910 6,286 3,942 6,613 6,741 6,970 6,949 6,534 6,519 3,000 2,000 1, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Total Vouchers Processed by FY 80,000 74,842 71,576 Ending Fiscal Period: 9 60,000 40,000 20, , thru Qtr3 FY thru Qtr3 Total FYTD % Dif 54,725 N/A 51, % 53, % FY Total Vouchers Processed Totals Source: University's "91 Data". [Query 404b] In January 2013, one of our FSS A/P staff members moved to our Buying team to fill a vacancy. At that time, we began shifting some of our invoices for payments to Central A/P. There may be additiona timing issues or delays for the time that it takes to have invoices sent to Central A/P and their processing. Beginning July 2013, Student Life was directed to follow the university invoice payment process. Instead of having all invoices sent to the fiscal service center and we then directed forwarded to the units for their approvals, the processes were changed in that invoices received in the fiscal service center are scanned, and only invoices > $3,000 and all blanket purchase order release invoices are electronically reviewed and approved by the unit. Our fiscal service center A/P staff members prepare an Excel spreadsheet of all invoices requiring approval and distribute it to our units for their reviews and approvals. All other invoices are paid without unit level reviews. 41

50 Total Blanket Order Vouchers Processed Student Life Blanket Order Vouchers Processed by Month: by Fiscal Year FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total ,340 1,869 1,907 1,641 1,443 1,629 2,148 2,127 2,179 1,979 19, ,279 1,653 1,833 3,282 3,611 2,506 3,050 3,900 3,560 3,546 3,800 3,262 35, thru Qtr3 1,665 2,538 3,375 4,418 3,697 2,733 2,999 3,583 3, ,822 Monthly Total Change (from prior fiscal year) ,413 1, ,607 2,271 1,412 1,419 1,621 1,283 15, thru Qtr ,542 1, ,460 Monthly % Changes (from prior fiscal year) % 92.7% 36.8% 75.6% 89.4% 52.7% 111.4% 139.4% 65.7% 66.7% 74.4% 64.8% 79.5% 2013 thru Qtr3 30.2% 53.5% 84.1% 34.6% 2.4% 9.1% 1.7% 8.1% 7.1% 0.0% 0.0% 0.0% 18.3% 5,000 4,500 4,000 3,500 3,000 2,500 2,000 1,500 1, Student Life Blanket Order Vouchers Processed by Month 4,418 3,900 3,697 3,814 3,800 3,611 3,583 3,560 3,546 3,375 3,282 3,262 2,999 3,050 2,733 2,538 2,506 2,148 2,127 2,179 1,869 1,907 1,979 1,833 1,665 1,653 1,641 1,629 1,340 1,443 1, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 40,000 Blanket Order Vouchers Processed by FY 35,282 Ending Fiscal Period: 9 30,000 20,000 10, ,660 28, thru Qtr3 FY thru Qtr3 Total FYTD % Dif 13,375 N/A 24, % 28, % FY Total Blanket Order Vouchers Processed Totals Source: University's "91 Data". [Query 654] As the university focuses on minimizing use of blanket purchase orders, we should see a downward trend in blanket order vouchers. 42

51 Total Vouchers By Type and Fiscal Year Purpose: To identify changes in the types of vouchers processed by FSS, by FY. Use: To help identify and predict the voucher type focus for FSS staff members. FY FY FY thru Qtr3 EDI 20.2% 15,136 EDI 19.0% 13,608 EDI 21.0% 11,272 erequest Pmt 0.0% 0 erequest Pmt 1.5% 1,051 erequest Pmt 2.9% 1,581 General 60.9% 45,604 General 58.3% 41,705 General 53.8% 28,887 Refunds 1.2% 893 Refunds 1.7% 1,224 Refunds 1.0% 546 Travel 1.4% 1,072 Travel 1.4% 1,015 Travel 1.1% 608 BuckID 7.9% 5,887 BuckID 8.9% 6,406 BuckID 9.0% 4,822 PREP 0.1% 43 PREP 0.8% 542 PREP 0.2% 121 Utilities 8.3% 6,207 Utilities 8.4% 6,025 Utilities 10.9% 5,825 Total 100.0% 74,842 Total 100.0% 71,576 Total 100.0% 53,662 BuckID 7.9% Travel 1.4% Refunds 1.2% FY 2011 Vouchers by Type PREP 0.1% Utilities 8.3% General 60.9% EDI 20.2% erequest Pmt 0.0% BuckID 8.9% Travel 1.4% Refunds 1.7% FY 2012 Vouchers by Type PREP 0.8% Utilities 8.4% General 58.3% EDI 19.0% erequest Pmt 1.5% FY 2013 Vouchers by Type thru Qtr3 BuckID 9.0% PREP 0.2% Utilities 10.9% Travel 1.1% Refunds 1.0% General 53.8% EDI 21.0% erequest Pmt 2.9% In January 2013, one of our FSS A/P staff members moved to our Buying team to fill a vacancy. At that time, we began shifting invoices for payments to Central A/P. As a resuslt, we whould be seeing a reducting in General vouchers processed by our fiscal service center. Source: University's "91 Data". [Query 405] 43

52 Vouchers in "Match Exception" Purpose: To improve operational efficiencies of our Student Life units, the service center, and to maintain effective vendor relationships by making timely payments to the vendors. The number of vouchers in "match exception" represent invoices/vouchers that are "blocked" from being paid by the PeopleSoft system. Typical reasons for items being in match exception include the invoice amount exceeds the available balance on the purchase order, and information on the invoice detail line does not agree to the purchase order details. Each situation must be researched, coordinated and corrected before the vendor is paid. Prior FY Quarter Vouchers in Match Exception SL (SL) # Days End University Student Life Percent > 90 9/30/ % /31/ % /31/ % /30/ % Current FY Quarter Vouchers in Match Exception SL (SL) # Days End University Student Life Percent > 90 9/30/ % /31/ % /31/ % /30/ % FY SL Total QTR 3 % Dif 50 N/A % For FY2013, the university has made it a priority to purchase using estores catalogs. We are finding that vendors are not updating their purchase order numbers for our purchases for which blanket orders were used in the past. The incorrect purchase order number is resulting in greater invoices in "match exception." 44

53 Total Deposit Bags Processed by Fiscal Year Total Deposit Bags Processed by the FSS Deposit Center. Percent CDS FY Location/Opn Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total Total Total % 2011 Buck ID % 2011 CCS % 2011 Fiscal Spt Svc % 2011 Housing % 2011 Ohio Union % 2011 Rec Sports % 2011 Stu Hth Svc , % 2011 CDS Raney , % 2011 CDS OH Union , % 2011 CDS Other ,712 1, ,368 1,395 1,393 1,495 1, , % Total 1,081 1,336 1,811 3,744 3,504 1,925 3,005 3,056 3,154 3,351 3,560 2,193 31, % 87.8% Std Business Days Avg Bags/Day Percent CDS FY Location/Opn Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total Total Total % 2012 Buck ID , % 2012 CCS % 2012 Fiscal Spt Svc % 2012 Housing % 2012 Ohio Union , % 2012 Rec Sports % 2012 Stu Hth Svc , % 2012 CDS Raney , % 2012 CDS OH Union , % 2012 CDS Other ,815 1, ,352 1,482 1,320 1,640 1, , % Total 1,202 1,450 2,347 4,140 3,307 1,829 3,456 3,717 3,251 4,120 4,053 2,136 35, % 78.1% Std Business Days Avg Bags/Day Percent CDS FY Location/Opn Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total Total Total % 2013 thru Qtr3 Buck ID % 2013 thru Qtr3 CCS % 2013 thru Qtr3 Fiscal Spt Svc % 2013 thru Qtr3 Housing % 2013 thru Qtr3 Ohio Union , % 2013 thru Qtr3 Rec Sports % 2013 thru Qtr3 Stu Hth Svc , % 2013 thru Qtr3 CDS Raney , % 2013 thru Qtr3 CDS OH Union , % 2013 thru Qtr3 CDS Other ,350 1,669 1, ,204 1,276 1, , % Total 1,554 2,390 3,275 4,024 3,135 1,865 2,985 3,237 2, , % 77.5% Std Business Days Avg Bags/Day FY Operation Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total 2011 Total 1,081 1,336 1,811 3,744 3,504 1,925 3,005 3,056 3,154 3,351 3,560 2,193 31, Total 1,202 1,450 2,347 4,140 3,307 1,829 3,456 3,717 3,251 4,120 4,053 2,136 35, thru Qtr3 Total 1,554 2,390 3,275 4,024 3,135 1,865 2,985 3,237 2, ,314 45

54 Total Deposit Bags Processed by Fiscal Year Total Deposit Bags Processed by Month 4,500 4,000 3,500 3,000 2,500 2, Total 2012 Total 2013 thru Qtr3 Total 1,500 1, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun As of the end of Fiscal Period: 9 Total FY FYTD % Dif ,616 N/A , % 2013 thru Qtr3 25, % For FY2013, the significant fluctuation is the result of the conversion to semesters. 46

55 Total Deposits by Payment Method and Fiscal Year Purpose: To identify changes in payment methods associated with the general ledger cash account (11010), by fiscal year. Use: To help identify and predict changes in payment methods. FY Total FY Total FY T0 DATE thru Qtr3 Cash & Check Amt 38.7% 12,940,612 Cash & Check Amt 35.7% 12,829,039 Cash & Check Amt 35.3% 10,086,270 Credit Card Amt 61.3% 20,532,572 Credit Card Amt 64.3% 23,146,785 Credit Card Amt 64.7% 18,496,530 Total 100.0% 33,473,184 Total 100.0% 35,975,824 Total 100.0% 28,582,800 FY 2011 % $Deposits by Payment Method Cash & Check Amt 38.7% Credit Card Amt 61.3% FY 2012 % $Deposits by Payment Method Cash & Check Amt 35.7% Credit Card Amt 64.3% FY 2013 thru Qtr3 % $Deposits by Payment Method Cash & Check Amt 35.3% Credit Card Amt 64.7% 39% 36% 35% 61% 64% 65% Source: University's "91 Data". [Query 881] 47

56 Total Student Life General Ledger Transaction Lines by Fiscal Year Purpose: To identify the general ledger line transactions for Student Life, required to be reconciled, by FY. Use: To help identify and predict the general ledger transaction volumes. Total Student Life Journal Entry Lines by Month: FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Total ,904 20,427 23,110 29,878 27,249 23,919 23,492 25,589 28,893 27,851 29,173 29, , ,268 22,329 23,861 29,007 32,004 25,822 26,781 36,691 31,794 29,063 33,302 35, , thru Qtr3 21,641 27,166 29,306 34,855 29,819 25,542 28,914 31,620 29, ,174 Monthly Total Change (from prior fiscal year) , ,755 1,903 3,289 11,102 2,901 1,212 4,129 6,009 36, thru Qtr3 2,373 4,837 5,445 5,848 2, ,133 5,071 2, ,265 Monthly % Changes (from prior fiscal year) % 9.3% 3.2% 2.9% 17.5% 8.0% 14.0% 43.4% 10.0% 4.4% 14.2% 20.4% 11.8% 2013 thru Qtr3 12.3% 21.7% 22.8% 20.2% 6.8% 1.1% 8.0% 13.8% 7.8% 0.0% 0.0% 0.0% 25.3% Student Life Total Journal Entry Lines by Month 40,000 35,000 30,000 25,000 20,000 27,166 21,641 22,329 19,904 20,427 19,268 29,306 23,861 23,110 34,855 29,007 29,878 32,004 29,819 27,249 28,914 25,822 26,781 25,542 23,919 23,492 36,691 31,620 25,589 31,794 29,311 28,893 29,063 27,851 33,302 35,517 29,173 29,508 15,000 10,000 5, Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun thru Qtr3 Student Life Total Journal Entry Lines by FY 350, , , , , ,000 50, , , , thru Qtr3 Ending Fiscal Period: 9 FY thru Qtr3 Total FYTD % Dif 222,461 N/A 247, % 258, % FY Total Journal Entry Lines Totals Source: University's "91 Data". [Query 501b] and verification with Student Life GL Reconciliation Totals. Excludes transactions for the Schottenstein Center, Fawcett Center, Blackwell, Drake, and any "Allocation" transactions entered by the University, such as Overhead. June totals for FY 2011 and FY 2012 include audit adjustments for the fiscal years. In FY2013, volumes are impacted by the university moving to semesters. 48