Audit & Accounting Notes

Role Notes

Emily is DCAF Accountant. She handles all invoices and payments to clinics.
With the exception of a DCAF director, she should be the only DCAF volunteer with the ability to edit accounting specific info in the system.
Others could have view-only privileges. Would be helpful for others to see outstanding liabilities and cases fulfilled.

As the DCAF accountant, I need to mark cases as paid so that I can reconcile fulfilled pledges from clinics with IOUs written by case managers.

It's not actually the accountant who goes into the current CM spreadsheets and marks cases as paid. Another volunteer does this based on data provided by the Accountant from an Accountant spreadsheet. But, if the accountant spreadsheet were integrated into the CM system, there would be no need for this extra step
The accountant currently manages a separate accountant spreadsheet (in addition to Quickbooks). Many fields are duplicative with the CM system. Could the info in the accountant spreadsheet instead be tracked within the CM system? Some kind of sortable table view that shows cases from all lines.
Accountant would need ability to update additional fields not currently in system. Side benefit for CMs who could then see outcomes of cases. Actual procedure date, actual amount paid for procedure, actual weeks/days along. Could also tie in with CM reporting functions.
Accountant would like ability to upload data into Quickbooks so that she does not have to enter data for each case manually. Need further investigation on uploading capabilities into Quickbooks. Lower priority.

As a DCAF accountant, I need to mark cases as unfulfilled so that ... need to work with Colin on this one.

Current fulfillment rate is 70-80%. Reconciliation 1x every 6 months.
One possibility is that system automates this process based on logic. Mark unfulfilled at 30 weeks past LMP + 120 days (maximum buffer for billing).
Pie in sky possibility: other funds have follow-up programs. Follow-up with patients who did and did not go ahead with procedure. Goal is to understand issues for PTs and improve DCAF service. System could track info from follow-up program.

As a DCAF accountant, I need to know our outstanding liabilities at any given point so that I can manage DCAF's budget appropriately.

Pledge becomes an outstanding liability once the pledge form has has been completed by the clinic and returned to DCAF. Currently this is tracked in the Accountant spreadsheet.
If accountant spreadsheet is integrated into CM system, all DCAF volunteers could view this information. But still not real-time, because accountant has to make updates based on returned IOUs (paper forms).
Would like to see info by month and by line, at a minimum.
Possible more advanced functions: Regular automated budget adjustments based on outstanding liabilities and actual $ distributed.

Accountant spreadsheet in Excel: for tracking pledges submitted by CMs and marking cases as paid. This doc is the most reliable source for procedure date, gestational age on procedure date, and amount paid by DCAF.
Quickbooks: accounting software,generates bills and checks from this system
Binder with returned IOUs from clinics
CM spreadsheets are a reference

Inputs info from returned IOUs into Accountant spreadsheet. Several fields (but not all) are duplicative with existing fields in CM system. Process helps to prevent errors such as double billing.
Enters billing info for each case into Quickbooks (very tedious! Extra 20 hours per month because no mass upload into Quickbooks online system).
Reconciles info entered into Quickbooks with Accountant spreadsheet to ensure accuracy of payments.
Generates checks and updates accountant spreadsheet with check # and date of check.
Remits checks to clinics (about 1x month or 1 x every 6 weeks; authorized board member must sign checks)

Updates accountant spreadsheet to mark checks as cashed (based on info provided by Quickbooks about 1x a month).
Periodically, info on actual $ distributed is provided to DCAF Board so that budget can be adjusted appropriately. Current fulfillment rate is 70-80%.
Another volunteer or board member is in charge of marking pledges fulfilled and unfulfilled in the CM system. Right now, this happens about every 6-9 months. At a minimum, it has to be done after the fiscal year closes to prep stats for the annual report.
Note that clinics have 60 days from procedure date to return forms, otherwise not entitled to payment. DCAF has 60 days from postmark to make payment to clinic.
June 30 FYE. Keeps books open till August 30. Accrual-based accounting.
Note use of last 5 digits of PT phone number as unique identifier.

Note: Pledge Sent Date, Patient (Initials), and Case Manager are duplicative with the CM system and do not need updating by the accountant; Procedure Date, Weeks, and Abortion Care ($) are duplicative with the CM system AND are updated, as needed, by the accountant based on the returned pledge form from clinic.
Fields Accountant would like to see from CM system: weeks along, $ pledged, Name, last 5 digits of phone #, line, clinic name, clinic location (city and state)
Fields needed for input of unpaid, fulfilled procedures into Quickbooks: Clinic, PT initials, Abortion Care $, Weeks @ procedure, Date pledge sent