Washoe County School District Business and Purchasing Departments Departmental Plans

1. Washoe County School District Business and Purchasing Departments Departmental Plans Gary Kraemer-Chief Financial Officer Andrea Sullivan-Purchasing Supervisor November 22, 2011

2. 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 Leadership-Business DEPARTMENT

3. Mission • To support all Washoe County School District schools, Divisions, Departments, and employees primarily by: • providing timely and accurate financial information to stakeholders and others so that they can make informed decisions, and • acquiring and paying for goods and services necessary to the Washoe County School District’s educational mission.

4. Major Functions • Accounting and Financial Reporting • Accounts Payable • Budgeting • Cash and Investment Management • Financial Management • Payroll • Position Control • Property Control

5. 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. TRENDS AND Accomplishments

6. 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. TRENDS AND AccomplishmentsCont’d.

7. 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 10thconsecutive 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

8. Federal Laws and Regulations • Nevada Revised Statutes • School Board Policies • Generally Accepted Accounting Principles • Legislative Changes Major Mandates

9. 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. Strategies

10. Key Performance Indicators • Unqualified Audit Opinion: Provides assurance to users of the District’s financial information. • FY 2011 Actual – Received • FY 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 – Received • FY 2011 Goal – To Be Received

11. 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 budget Key Performance IndicatorsCONT’D.

12. 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% Key Performance Indicators CONT’D.

14. 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 LEADERSHIP & Team-PuRCHASING

15. 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. Mission

16. 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) Major Functions

17. Received Achievement of Excellence in Procurement (AEP) Award • Only one of six government agencies in Nevada • Only one of sixteen school districts in U.S. • Received award for 14 out of 15 years • Achieved savings of $1,061,412 Trends AND Accomplishments

18. 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 Trends & AccomplishmentsCONT’D

19. 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 Major Mandates

20. 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 Strategies

21. Participate in APQC teams • Redesign 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 Strategies

22. 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 Key Performance INDICATORS