OHSU's "Best Practices"
So what are “best practices”? Best practices are processes or templates that have been developed by OHSU employees to perform business practices in an efficient and effective manner. Every unit at OHSU is unique and “best practices” are not the only solution, but they can be adapted to save time, improve quality, lower costs, and increase productivity. These “best practices” serve as examples of what OHSU units have developed to supplement standard reports that are available from the Oracle financial system.
Audit and Advisory Services has put together the following list of templates that were identified during our departmental academic audits. We will continue to add to this list as we perform additional academic reviews.
Best Practices Templates:
How Templates Are Used:
Template Created By:
|Internal Chart of Accounts||The internal chart of accounts provides employees in the department with the valid account strings that should be assigned to transactions.||Anesthesiology and Peri-Operative Medicine|
|Purchase Request Form||The purchase request form is used by individuals that need to make a purchase request. The requestor attaches the information regarding the item that will be purchased and the account (sponsored project) that the item will be used for. Requestors submit the form to the appropriate fiscal authority prior to initiating a transaction to ensure that the correct account string has been assigned to the transactions. After approval, the form is given to the individual in the department that has been delegated authority to initiate the transaction.||Center for Research on Occupation & Environmental Toxicology (CROET)|
|Finance and Accounting Templates|
|"Living Budget"||The living budget monitors all of the department's financial activities and compares actual expenses to the budgeted amount to ensure that funds will be available to meet departmental goals.||Anesthesiology and Peri-Operative Medicine|
|Budget Status Reports||The budget status reports are prepared for each account and provided to managers and principal investigators. The report includes encumbered expenses to capture the available balance for each account. The report also includes the detailed expenditures by object code/expenditure type.||CROET|
|Detailed Payroll Reconciliation Spreadsheet||The detailed payroll reconciliation spreadsheet tracks the budgeted payroll expenses compared to actual expenses for each employee by pay period. The spreadsheet is updated using the Discoverer Monthly Payroll Expenditure Report to compare the actual expenses against the budgeted amount to identify variances. The reconcilers ensure that the budgeted amounts are updated as necessary to match FTE changes and salary changes. Inaccurate or inappropriate payroll expenses that are identified are investigated and resolved by the reconciler.||CROET|
|Cash Control Templates|
The petty cash fund best practices was noted by Audit and Advisory Services staff during a recent audit of petty cash funds. This includes templates for a Petty Cash Fund Surprise Count and a Petty Cash Fund Tracking Worksheet.
Audit and Advisory Services
|Managing Sponsored Projects Templates|
|Portfolio of Sponsored Projects||The portfolio of sponsored projects is used to monitor project end dates and payroll expenses for personnel funded on sponsored projects.||Anesthesiology and Peri-Operative Medicine|
|Life of Grant Spreadsheet||The life of a grant spreadsheet is used to track current, pending and closed sponsored projects to monitor the department's portfolio of sponsored projects.||Anesthesiology and Peri-Operative Medicine|
|Sponsored Projects Cash Monitoring||The sponsored projects cash monitoring spreadsheet is used to track actual revenue or cash collections on sponsored projects.||Anesthesiology and Peri-Operative Medicine|
|Leave Request Form||The leave request form is used to request vacation and planned sick leave from supervisors and to report leave to the departmental timekeeper to record into the Kronos timekeeping system. The form also documents the dates that employees attend conferences.||Diagnostic Radiology|
|Safeguarding Assets Template|
|Non-Capital Computer Inventory||The non-capital computer inventory lists the detailed inventory of the department's non-capital computers to ensure that computers purchased by the department are properly monitored and controlled.||Diagnostic Radiology|
|AAS - Historical Base Salary||The report provides historical funding information for an individual, from beginning of employment to current assignment.||ONPRC|
|AAS - Effort and Payroll Reports||The report can be run to show effort by month or period, OPE % by month, Travel Reimbursement from LD, Salary by Pay Element by month and Salary by LD Type by month.||OGI Environmental and Biomolecular Systems|