Budget Year / Version:

Program Description


This program provides effective management and support to the operations of Accounts Payable and Receivable; General and Grant Accounting; Financial Analysis, Audit and Compliance; and Timekeeping and Payroll. This program, through its operations, is responsible for overseeing expenditures and cash flow management; preparing timely and accurate annual financial statements and other standardized reports; complying with Federal, State, and County mandates; and developing standardized County policies and procedures.

The Accounts Payable (AP) section is responsible for timely and accurate payments to vendors for goods and services provided to the County; complying with County policies and procedures; and carrying out State and Federal reporting requirements.

The Accounts Receivable (AR) section is responsible for the timely receipt and accounting for monies due to the County from residents, businesses, and government agencies. In conjunction with the implementation of the Enterprise Resource Planning (ERP) system and associated best practices, it also provides services including invoicing/billing, collection, accounting, reconciliation, and reporting reconciliation of monies due.

The General and Grant Accounting sections are responsible for the analysis, interpretation, and presentation of the County's financial position and results of operations through timely, accurate, and professional financial reports. These reports provide public assurance as to the accountability and integrity of the use of Federal, State, County, and other outside resources; adherence to budgetary policies established by management; and compliance with Federal, State, and County mandates. The program prepares the Annual Comprehensive Financial Report, Debt Service Booklet, the Single Audit Report on Expenditures of Federal Awards, and the State Uniform Financial Report, as well as numerous other standardized and specialized reports. This program also provides high-quality, timely service to County departments through analysis and technical assistance and through preparation, review, and approval of financial transactions, including grants.

The Financial Analysis, Audit, and Compliance (FAAC) section is responsible for performing extensive financial analysis to improve financial reporting, coordinate controls and requirements over enhancements to functions in Oracle EBS financial modules, perform audits of financial transactions, and ensure compliance with department and Countywide policies.

The Timekeeping and Payroll section is responsible for managing and maintaining the County's payroll system and functions as prescribed by Federal, State, County laws, and local regulations. It provides timely and accurate payroll disbursements to County employees, accounts for payroll deductions, issues W-2 statements to account for pre-tax and post-tax benefits, maintains official payroll and leave records, and responds to internal and external inquiries. Timekeeping and Payroll proactively operates in conjunction with other County departments to maintain and develop efficient and effective improvements to personnel/payroll by providing timekeeping and creating reporting tools available within the Oracle Business Intelligence Tool (BI).

Program Contacts

Contact Jedediah Millard of the Department of Finance at 240.777.8855 or Abdul Rauf of the Office of Management and Budget at 240.777.2766 for more information regarding this department's operating budget.


Program Performance Measures

Program Performance MeasuresActual FY22Actual FY23Estimated FY24Target FY25Target FY26
Procurement Card transactions processed30,70130,77930,00030,00030,000
Vendor payments issued 1128,656118,248120,000120,000120,000
Journal entries prepared1,7001,5001,7301,7301,730
Journal entries reviewed and posted3,5004,2203,9003,9003,900
Grant reports produced9331,2811,280930730
Paychecks and payroll advices issued for employees 2282,720303,359290,000290,000290,000
Pension and long-term disability (LTD2) payroll payments processed 378,45279,86280,00080,00080,000
Procurement Card rebate revenue generated$741,803$741,563$750,000$750,000$750,000
Receive the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting 4ReceivedExpected Expected ExpectedExpected
Percent of non-compliant payments - Direct purchase orders created the same day as invoice date and duplicate dollars per total invoices0.05%0.04%0.04%0.03%0.03%
Percent of payroll errors per sum of dollars under and overpaid0.16%0.18%0.15%0.15%0.15%
1  Vendor payments (checks, ACH's, wires, SUA) represent checks disbursed; each check may represent multiple invoice vouchers.
2  Number of employees varies by month due to seasonal and temporary staff. Count reflects number of employees, not number of transactions (a person can have multiple transactions with one check).
3  Number of employees varies by month due to ERS retirements and long term disability payments.
4  The County has been awarded this certificate more times than any other county in the nation (FY22 = 53 times).

Program Budget Changes

FY25 Recommended ChangesExpendituresFTEs
FY24 Approved672131750.87
Increase Cost: Kronos Annual Maintenance and License Contractual Obligations2757700.00
Shift: Positions between FIN Programs1380381.00
Shift: Move Tax Supported Chargeback from FIN to OCA-8972-0.05
Shift: Designated Resources to Support Countywide Human Resources Operations-123410-1.00
Multi-program adjustments, including negotiated compensation changes, employee benefit changes, changes due to staff turnover, reorganizations, and other budget changes affecting multiple programs.6141930.05
FY25 Recommended761693650.87