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About State Controller Operations
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Article Content
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| Meet the State Controller |
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Joy Sebastian, Acting State Controller
Professional Biography
Immediately following John Radford’s retirement in October 2011, Joy Sebastian was appointed Oregon’s Acting State Controller.
Prior to this role she was the Deputy State Controller under the State of Oregon Controller, John Radford. Joy’s major responsibilities include all user and accounting aspects of the Statewide Financial Management Application (SFMA); the state purchase card program; the State Controller’s Division budget; and a facilitator for agency questions, comments and concerns.
Joy has academic experience having spent her first year in Oregon as an accounting instructor for Oregon State University and Western Oregon University. More recently she taught a Forensic Examination course at Willamette University in Salem.
Prior to moving to Oregon, Joy lived in the Washington DC area and worked in the corporate environment. Her DC career included: CFO for the National Council of Farmer Cooperatives; Accounting Manager for Union Labor Life Insurance Company; and Treasurer/Director of Member Services for Millers’ National Federation.
Joy earned a Master of Accounting degree from George Washington University and an undergraduate degree from the University of Maryland.
Joy Sebastian, Acting State Controller
155 Cottage Street NE, U-60
Salem, OR 97301-3969
503-373-0170
www.egov.oregon.gov/DAS/SCD/index.shtml
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| What Does a Controller Do? |
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Strengthening Accountability & Credibility in Government through the State Controller
By John Radford, former Oregon State Controller
I'm often asked “what does a controller do?” What does the job of a controller have to do with good government? How does the controllership function add value to our organization? These are vital questions that citizens and elected officials have every right to ask, especially in difficult economic times.
Ironically, it's these economic times when citizens and elected officials turn to the controllership function to ensure accountability and seek ways to improve government credibility. Over the past two years we have seen a crisis of confidence engulf financial management in the private sector. The public sector has not been infected with these shenanigans in large measure to the strong controllership function found in government.
Traditionally, controllership in government focuses on accounting, financial controls, systems, and reporting. Maintaining systems, standards, and business processes to ensure that spending is within approved levels and for authorized purposes is a vital role as well as ensuring revenue collection is properly processed. Ensuring the state’s financial statement fully discloses results of financial operations and represents our financial position accurately and in compliance with accounting standards is also a major responsibility.
Management Responsibility
Controllership is at the heart of executive and managerial responsibilities. It's a guiding philosophy addressing how management will carry out its stewardship responsibilities. Good management consists of planning, organizing, directing, controlling, integrating, and measuring. These activities are supported through the controllership function by addressing the following objectives.
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Managing accounting and payroll systems that deliver cost effective services at minimum investment and maximum value
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Delivering timely, trusted financial information both internally and externally that meet national accounting standards and in compliance with state and federal laws
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Support management decision making with business controls and policies that balance cost, risk, and ethical values
Effective Controllership brings together relevant information that supports results-oriented performance. It brings a measure of value in supporting the interests and responsibilities of members of the governing body and it's citizenry.
Value of Controllership
Modern controllership delivers key benefits to government. The elements of these benefits include:
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Financial information – historical and results of current operations and financial position
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Cost effective financial management systems
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Management of financial and accounting risk
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Managerial control systems
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Legal compliance
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Ethics, ethical practices and values
These elements work together to help state executives and employees fulfill their mission and meet their objectives. Executives and employees are:
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Focused – concentrating on mission and objectives
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Mindful of resources – thinking like an owner
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Decision oriented – policy analysis - using historical facts and independent projections – bringing appropriate information
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Risk aware – identifying and managing financial risks
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Ethical – principal based behavior with integrity
These Controllership benefits and elements lead to improved financial management.
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Uniform excellence in fiscal policy development and administration across state government
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Consolidated investments in accounting and payroll systems
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Better administrative capacity to serve the public
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Improved support for the governance responsibilities of elected officials
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Enhanced legal compliance and ability to deter fraud
Performance Leadership
Citizens, elected officials, and executive management should expect their State Controller to strive to meet results-oriented benchmarks. These benchmarks can be used to hold State Controller’s accountable to deliver consistent performance.
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Rigorously prepared financial reports are useful, support decision making and are consistently viewed as credible
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Comprehensive Annual Financial Report (CAFR) delivered timely and with a clean audit opinion
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Standards for financial discipline and control exist which are adaptable and flexible to the needs of state agencies and departments based on their business and unique operating conditions
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State executives and managers have access to central and corporate controllership resources to develop and maintain their capacity to implement key policies and procedures
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Systems and system investments are cost effectively maintained protecting state assets and meeting standard control objectives
Summary
The staff and office of the State Controller is part of the governance structure providing balance and independence with the office of State Treasurer and the office of the State Auditor. In addition, the staff and office of the Controller serves the key accounting information requirements of the Governor and State Legislature.
The State Controller is a critical policy leader in developing and managing systems, information, and business processes that enhance government accountability and credibility. The Controller supplies government-wide financial information useful to decision makers and other interested stakeholders. The Controller is vital in establishing key standards-based frameworks for financial information and reporting. The Controller evaluates the extent to which standards are adhered to government-wide and acts to defend those standards when necessary. The Controller gives effective counsel to state agencies to help them meet standards and achieve their business objectives.
A strong, effective, and efficient corporate Controllership function supported by the Governor, Legislature, and citizens will help ensure that state financial information is accurate, credible, and supports openness and transparency. A democracy for the common wealth should expect nothing less.
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| Customers & Stakeholders |
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Putting Citizens First: The State Controller's Division first and primary responsibility is to ensure value added long term system and fiscal support services for the protection and delivery of state financial information resources.
The Governor: The State Controller's Division, on behalf of and at the direction of the Governor, manages the accounting, financial reporting, and payroll functions of Oregonstate government.
State Program Agencies: The State Controller's Division supports and establishes fiscal standards, policies, procedures, and processes in cooperation with state agencies to provide centralized and uniform statewide administrative financial systems and statewide information.
State Employees: The State Controller's Division supports state fiscal employees with appropriate avenues for participating in decisions affecting their work life, education, training, and career choices. In addition, the Division provides all state employees with policies, procedures, and information related to transaction services such as payroll, payroll deductions and payments, tax withholding and reporting, travel claim reimbursement, and accrued leave.
The Legislature: The State Controller's Division supports the legislative process by providing financial state government information by linking and tracking revenue and cost information against approved legislative appropriations.
Central Control Agencies: The State Controller's Division provides management and fiscal support to, and exchanges information and fiscal services with, the Oregon Division of Audits, the Oregon State Treasury, the DAS Budget and Management Division, the Legislative Fiscal Office, the DAS Information Resource Management Division, the DAS Procurement, Fleet & Surplus Division, the DAS Office of Business Administration, and the DAS Human Resources Services Division.
External Entities: The State Controller's Division provides direct financial services, financial management support, financial information, or the exchange of information, to the federal government, Oregon local governments, citizens, vendors, investors, employee representation groups, and governmental or fiscal professional associations on a routine basis.
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| State Controller Div. Audits |
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Recent Independent Audits of the State Controller's Division Accounting, Reporting and Payroll Systems.
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