Minnesota Department of Transportation

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State Aid Finance

2005 Conference Recap

calculator, pen and printed spreadsheet

2005 Conference Recap

State Aid update

New Accountant Task Force

accountant task force

Front from left: Sheila Kirkwood, Paula Herring, Kathleen Bergmann, Linda Libal, Anne Zellner, Rhonda Anstine, Roger Perrizo and Bette Schweer.

Back from left: Paul Bakker, Kim Kildal, JoAnn Kelly, Marjorie Smith, Verna Pieper, Delores Wiggens, Francis Kerber and Hank Werenicz.

See Task Force Meeting Minutes.

New Payment Technician in SALT

We are pleased to announce the appointment of Kim DeLaRosa. Kim replaces Brad Kennedy as the new payment technician. Brad was promoted to the Office of Financial Operations. Kim's phone number is 651-296-2440; discontinue using telephone number 651-296-9974.

New SAAS reports

  • Bond Applied Projects
    • Shows projects that have been applied against a bond issue
  • Bond/Loan Schedule of Principal & Interest Payments
    • Shows entire Bond/Loan Principal & Interest Payments
  • Bond Principal and Interest Due (by Calendar Year)
    • "Under Construction" because it includes only outstanding Principal and Interest due, rather than all Principal & Interest due in a calendar year.
  • Aging Report
    • Lists all open projects in SAAS. Projects remain on this report until all obligations are marked final in SAAS.
    • By project type - SAP (State Aid), SP (Federal), or ALL (both).
    • Some fields are populated from SALT's Project Tracking System; Project Type, Project Number, Letting Date and Plan Approval Date.

Advances

Need for redefining advance guidelines with a more dynamic approach due to continually changing fund balances.

  • New guidelines written by code levels.
    • If financial positions change; fund balances increase or decrease due to higher or lower expenditures, code levels can be changed without writing new guidelines.
  • Currently Counties are in code level BLUE - GUARDED
    • Fund Balances low
    • Use Pain-O-Meter Process
    • Advances approved on case-by-case basis
    • Resolution Required
    • New guidelines being used in MnDOT only. Will not be distributed to local governments until 2006 when financial position is determined for the new calendar year.

Town Bridge Funds

Funds are still available for advancement.

Special Town Bridge

Funds are still available. Contact Patti Loken, State Aid Programs Engineer for more information, 651-366-3803.

New Training Request form

  • Required prior to training.

Training critique

  • Required once training is complete.
  • Be sure to fill out critique completely.

Annual report

We only need ONE COPY of your annual report. We prefer the full version if you do it, but the summary is fine if that is all you complete. Send them to Sandra Martinez in State Aid Finance.

SAAS system sign-on changes

  • Minor changes to sign-on process, will occur in 2 - 4 weeks.
  • Logon-ID no longer needed, password will be required
  • Information will be sent out before changes are made.

Single audit compliance requirements - FY 2004

  • Finding IX - Procedures for approving delegated contract process (DCP) supplemental agreements (SA's) require clarification.
    • DSAE's SHOULD NOT be signing "DCP" SA's
    • This is only for DCP's, not traditional contracts when MnDOT is paying the contractor.
  • Finding XI - Need to pay contractors for completed work on a timely basis for state aid projects.
    - Standard Specifications for Construction, Spec 1906
    • "At least once a month at regular intervals, the Engineer will prepare an estimate of the value of the work completed to date."
    • Be sure to pay contractors at least once a month.

Download attachments (PDF, 80 KB)

Annual Maintenace Expenditure Report

  • Revising form to include FEMA refunds and Maintenance Facilities.
  • Accounting Task Force will review this issue at the June 22nd Meeting.

Revenue recognition

  • Decision from Accounting Task Force - continue recognizing revenue during the year the same way we have always recognized it, matching the revenue to the expenditure.
  • Year-end and Begin Year adjustments required for Advances.

New project funding access database

New database for tracking State Aid Receivables, Contracts Payable, and Estimated Revenues.

Unallocated costs

  • Accounting Manual has been updated.

New accountant's meeting

Indexing - Presented by Linda Libal, Lake County

Lake County uses imaging in the Highway Accounting Department for the following:

  • Accounts Payable
  • Timesheets

We currently have a Kodak 1500D Scanner which can handle paper up to 11" x 17" in black and white.

Project file organization - Presented by Shelia Kirkwood, Goodhue County

An option for construction project file management is to use an expandable file folder with manila file folders for separate document categories. This folder is used by both the engineering section and the administrative department. Folders are usually State Aid Project specific, but when projects are combined into one contract, the primary folder ID is the low SAP number with the other numbers noted on the folder. The project files are located in an area accessible to both departments. Attached is a sample of possible individual file folder labels and a project file label.

The State Audit teams who have audited us have found these folders to be an excellent "one stop" reference document. See a sample of file folder labels (Word, 40 KB) and a sample of the project file label (Word, 20 KB), which is printed on an 8 1/2 x 11 sheet and attached to the expandable folder.

Minnesota Highway Users Tax Distribution Fund - Presented by Joan Peter, MnDOT

Conference minutes