Our department is comprised of several divisions in the area of financial services, employee relations and treasury for the state.

The Accounting Services Division is led by Assistant Commissioner Lori Mo.

Accounting Services: This unit provides statewide accounting and payroll services to agencies, including the policies and procedures governing these administrative functions. The program provides accounting, payroll and reporting on a statewide basis as well as supporting agencies in these same efforts to meet their individual needs. These services include establishing the policies and requirements for a system of internal controls to assist in assuring compliance with appropriate financial principles, policies and legal requirements.

Accounting and Payroll Operations: This unit is responsible for directing the operation of the statewide accounting and payroll systems and maintaining the integrity of the information contained in the systems. These systems provide the actual payment of state obligations to vendors and employees by either issuing warrants (checks) or electronic funds transfer. Program controls assure the integrity of the data and of the internal operations of the accounting and payroll systems. Statewide policies, procedures and guidelines are developed for agencies as they establish internal policies and procedures for accounting and payroll operations.

Statewide internal control: This unit strives to develop and maintain statewide internal controls. This includes determining what controls are necessary in statewide financial systems as well as testing the reliability of the controls. The program also develops statewide policies and procedures regarding controls over manual processes as well as limited post audit of agency activities to determine adherence with required controls.

Accounting and Payroll Assistance to agencies: This unit provides training and assistance to agency staff to enable them to use the statewide systems effectively and efficiently to meet their objectives. This includes educating state agencies staff in accounting and payroll functions as well as more individualized assistance as needed. The program also facilitates agency involvement in developing statewide accounting and payroll policies and procedures.

Financial Reporting: This unit prepares the state's Comprehensive Annual Financial Report (CAFR) and acts as the lead agency in the preparation of the state's portion of the federal single audit report and reporting for federal cash management activities. The CAFR is an audited report of all state activities and is prepared in accordance with generally accepted accounting principles.