ACCOUNTS PAYABLE IMPLEMENTATION QUESTIONS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP90-00191R000100060048-5
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 10
• Document Creation Date: December 23, 2016
• Document Release Date: October 24, 2013
• Sequence Number: 48
• Content Type: MISC

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Declassified in Part - Sanitized Copy Approved for Release 2013/10/24: CIA-RDP90-00191R000100060048-5
ACCOUNTS PAYABLE IMPLEMENTATION QUESTIONS
GENERAL ENVIRONMENT
?DO YOU HAVE MULTIPLE ORGANIZATIONS?
?DO YOU ALLOW INTERCOMPANY CHARGES?
?DO YOUR A/P ORGANIZATIONS CORRESPOND WITH YOUR G/L ORGANIZATIONS?
?DO YOU HAVE ANY OTHER SYSTEMS(CULLINET OR OTHER) THAT WILL INTERFACE
WITH A/P? IF SO HOW?
?WILL YOU VERIFY ACCOUNTS AGAINST CULLINETS G/L ?
?ARE YOU ON CASH OR ACCRUAL BASIS OF ACCOUNTING?
?ARE ALL OF YOUR ORGANIZATIONS ON THE SAME ACCOUNTING BASIS?
VENDOR PROCESSING
?WHO ASSIGNS VENDORS?
?HOW ARE VENDOR NUMBERS ASSIGNED?
?HOW MANY VENDORS DO YOU HAVE? ACTIVEX? INACTIVEX?
?DO VENDORS DO BUSINESS WITH MULTIPLE ORGANIZATIONS?
?WHAT X OF VENDORS HAVE MULTIPLE REMIT?TO ADDRESSES?
?WHAT VENDOR PAYMENT STATISTICS ARE YOU REQUIRED TO TRACK?
?HOW DO YOU TRACK PAYMENT STATISTICS FOR A VENDOR?
?WHAT ARE YOUR VENDOR REPORTING REQUIREMENTS?
?WHAT TYPE OF PAYMENT TERMS DO YOU USE? DO YOU HAVE STANDARDS?
?DO YOU CONTROL VENDORS' INVOICES AND PAYMENTS BY MIN/MAX AMOUNTS?
?DO ANY OF YOUR VENDORS REQUIRE 1099 PROCESSING?
?IF YOU ARE ON A ACCRUAL BASIS DO YOU NEED TO BOOK VENDORS AGAINST
SPECIAL AP ACCOUNTS?
?DO YOU REQUIRE ANY OTHER SPECIAL ACCOUNTS FOR VENDOR PROCESSING?
I.E. DISCOUNT, SALES TAX,FREIGHT?
?DO YOU ALLOW ONE TIME VENDORS?
INVOICE PROCESSING
?HOW MANY INVOICES DO YOU PROCESS A MONTH?
?WHAT TYPES OF INVOICES DO YOU PROCESS?
?DO YOU HAVE SPECIAL INVOICE REQUIREMENTS AND WHAT X IS THEIR TOTAL
VOLUME?
?DO YOU NEED TO CONTROL INVOICES BY BATCH PROCESSING?
?WHAT IS YOUR CRITERIA FOR DUPLICATE INVOICE CHECKING?
?DO YOU USE VOUCHERS IN INVOICE PROCESSING? IF SO HOW?
?DO YOU REQUIRE INVOICES TO BE MATCHED TO PURCHASE ORDERS?
IF SO WHAT IS YOUR MATCHING CRITERIA?
?DO YOU ALLOW TOLERANCES FOR MATCHING DISCREPANCIES?
?WHAT INFORMATION DOES THE VENDOR PROVIDE ON THE INVOICE TO PERFORM
MATCHING?
?DOES THE VENDOR INVOICE YOU IN THE SAME UNIT OF MEASURE AND PRICE
AS ON THE PURCHASE ORDER?
?DO YOU TAKE DISCOUNTS? HOW DO YOU BOOK THEM?
?DO YOU ACCOUNT FOR FREIGHT, SALES TAX OR ANY OTHER CHARGES ON
YOUR INVOICES? IF SO HOW IS IT DONE?
?ARE YOU INVOICED FOR FREIGHT SEPERATELY AND IS IT PREPAID OR COLLECT?
?DO YOU PERFORM WAYBILL MATCHING?
?HOW DO YOU HANDLE CREDIT AND DEBIT MEMOS FROM YOUR VENDORS?
?IS THERE A NEED TO PERFORM ANY OTHER INTERNAL ADJUSTMENTS? .
?DO YOU HAVE ANY CONTRACTUAL PAYMENTS? IF SO WHAT ARE THEIR REQUIREMENTS?
?IS THERE A NEED TO PERFORM ANY INVOICING IN A BATCH MODE VERSUS ONLINE MOD
PAYMENT PROCESSING
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N=s,
?HOW MANY BANK ACCOUNTS DO YOU HAVE FOR EACH ORGANIZATION?
?DO ORGANIZATfbNS SHARE BANK ACCOUNTS?
?DO BANK ACCOUNTS SHARE CHECK FORMATS?
?WHAT IS YOUR MONTHLY CHECK VOLUME?
?HOW OFTEN DO YOU RUN CHECKS AND HOW MANY BANKS IN A RUN?
?DO YOU CONTROL MAX CHECK AMOUNTS BY BANK ACCOUNT?
?DO YOU ALLOW MANUAL CHECKS?
?DO HAVE SEPARATE REMITTANCE ADVICES?
?DO YOU PAY MULTIPLE INVOICES WITH ONE CHECK?
?DO YOU HAVE ANY OTHER SPECIAL CHECK HANDLING REQUIREMENTS?
?WHAT TYPES OF CASH REQUIREMENTS ANALYSIS DO YOU PERFORM?
WHAT DO YOU BASE IT ON?
?IF YOU HAVE DISCOUNT PROCESSING DO YOU BUILD IN DELAY DAYS?
ALSO DO YOU TAKE THE DISCOUNT EVEN IF THE DISCOUNT DATE HAS PASSED?
?DO YOU ALLOW PARTIAL PAYMENTS OF INVOICES?
?WHAT ARE YOUR PROCEDURES FOR VOID AND STOP PAYMENT CHECKS?
?IS THERE A REQUIREMENT FOR EFT PROCESSING?
'ERIOD END PROCESSING
?HOW OFTEN DO YOU UPDATE YOUR G/L?
?DO YOU PASS THE INFORMATION IN SUMMARY OR DETAIL?
?WHEN DO YOU BOOK DISCOUNTS?
?DO YOU PERFORM VARIANCE ACCOUNTING? IF SO WHAT TYPES?
?DO YOU ACCRUE PURCHASE ORDERS? IF SO WHAT IS THE CRITERIA FOR
THESE ACCRUALS?
?WHAT TYPES OF PERIOD END RECONCILATIONS DO YOU REQUIRE?
I.E. CHECK RECON., VENDOR PAYABLES,ETC.
?WHAT SPECIAL PERIOD END REPORTING DO YOU REQUIRE?
I.E. USE TAX,MINORITY BUSINESS,ETC.
?DO YOU CURRENTLY PURGE INVOICES AND VENDORS ON A REGULAR BASIS?
EMPLOYEE EXPENSE PROCESSING
?HOW ARE EMPLOYEE EXPENSES HANDLED CURRENTLY?
?HOW MANY EMPLOYEES INCUR BUSINESS EXPENSES FOR A/P REIMBURSEMENTS?
?DO YOU HAVE NUMBERING REQUIREMENTS FOR EMPLOYEES, ADVANCES,OR EXPENSE
REPORTS?
?DO YOU GIVE THEM CASH ADVANCES? IF SO ARE THERE DIFFERENT TYPES?
?HOW DO YOU ISSUE ADVANCES AND HANDLE RETURN OF ADVANCES?
?DO YOU HAVE COMPANY PAID CREDIT CARDS? IF SO HOW DO YOU TRACK THEM?
?DO YOU HAVE ANY OTHER DIRECT COMPANY PAID EMPLOYEE EXPENSES?
?DO CERTAIN EXPENSES REQUIRE MAX $ LIMITS? IF SO WHAT ARE THEY
BASED ON?
?ARE YOU REQUIRED TO TRACK EXPENSES BY TYPE? IF SO HOW DO YOU DO THIS?
I.E.RELOCATION,HOTEL,MEALS.
?WHAT REPORTING AND RECONCILATION REQUIREMENTS DO YOU HAVE?
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GL IMPLEMENTATION CONSIDERATIONS
FINANCIAL ENVIRONMENT:
1. What is your organizational structure within your corporate environment
and where does your company fit in this structure?
2. What are your functional organizational structures?
-- Accounting
-- Accounts Payable
-- Accounts Receivable
-- Purchasing
-- Personnel
-- Payroll
3. What are the financial objectives to be met with implementing this
software?
4. If multiple divisions are using the applications, do their objectives
vary by business?
5. Are your present financial systems automated? If so, are you using
homegrown systems or packages? If packages, which ones?
6. What is the relationship between your plants and financial organizations?
GL SPECIFIC CONSIDERATIONS:
GLOBAL DECISIONS:
1. What is your corporate organizational structure and how does your
company fit into this structure?
2. Are there foreseen organizational changes? i.e. Reporting, acquisitions,
corporate reorganizations?
3. How does your general ledger reflect your accounting environment?
4. Are your current general ledger accounting and systems procedures
documented?
5. Are all your general ledger systems automated?
6. If there are multiple divisions, is each a balanced set of books?
7. Are your divisions in different lines of business?
8. If so, do their accounting requirements vary by business?
9. Do you have foreign subsidiaries?
10. What are their unique accounting requirements?
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Li Q
11. Are your users located at remote sites?
12. If you have multiple remote sites, where is the systems support
located?
13. Where is the hardware located?
14. What is the organizational chart of your accounting departments?
15. Do you do consolidations? If so, how?
16. What are your security requirements?
17. How many concurrent on-line operators will there be?
REPORTING REQUIREMENTS:
1. What are your external reporting requirements?
- corporate reporting: P&I's balance sheets, cash flow statements
- other specialized reports?
2. What are your consolidated reporting requirements?
3. What are your internal reporting requirements?
- product line
- project accounting
- departmental
- other specialized reports
4. How many years of history do you report?
5. Do you do legal entity reporting?
6. Will general ledger be used to report on your foreign operations?
7. If so, do you report both local and US currency information?
8. What are your monthly reporting requirements? Internal/External
9. What are your quarterly reporting requirements? Internal/External
10. What are your annual reporting requirements? Internal/External
11. What other reporting requirements do you have during the year?
12. What new reports do you expect to generate from this system?
13. Will there be a need to include journal entry information on these
reports?
14. Will matrix reports (centers across and accounts down) be required?
15. If so, how many?
16. Do you need to report on subledger information?
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SYSTEM DEFINI1WN1 / CHART OF ACCOUNTS
1. What is your fiscal calendar? Does it vary by division?
2. How many accounting periods do you have within a fiscal year?
3. How many accounting organizations will there be?
4. Do their fiscal years differ? The number of periods within the year
vary?
. How many year---s of accounting and budgeting activity do you need
to maintain online?
6. What is the size of your present account key?
7. If multiple organizations, is your chart of accounts standardized
across organizations?
8. Will you be revising your chart of accounts?
9. How many accounts are there?
10. How many low level centers? Summary Centers?
11. Will summary accounts be used for online inquiry? If so, how many?
12. Will you be using subledger accounts?
13. Do you need to view subledger accounts online?
14. Do you reconcile your subledger accounts?
15. Do you track statistical information? If so, how?
16. Will intercompany consolidations be performed?
17. How frequently do you add new accounts and/or centers?
18. Will summary accounts be used for on-line inquiry? If so, how many?
19. Will statistical accounts be used? If so, how?
20. Who is responsible for establishing and maintaining your chart of
accounts?
21. Do you monitor specific accounts? If so, which accounts and how?
22. Do you develop budgets using the same chart of account structure?
23. Do you budget at the individual account level?
24. Do you budget for summary account groups?
25. Do you create budgets for both dollar and statistical accounts?
26. Are there unique budgeting requirements for different account groups?
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JOURNAL PROCESSING:
1. How many journal entries do you post per month?
2. On average how many debits and credits per journal entry?
3. How many times during the month do you post entries?
4. What percentage of journal entries will be online?
5. What percentage of journal entries will be done in batch?
6. What percentage of journal entries originate from feeder systems?
7. What is the format of the journal entries in your present system?
8. Will you be using both methods of error handling? If so, when?
9. DO you have certain journals whose activities must be monitored?
10. Will you use subledger reconciliation?
11. Will you be using standard and repeating journals? If so, how?
12. How frequently do you post standard and repeating journals?
13. Are your posting requirements different for individual standard
and repeating journals.
14. How many automated interfaces and/or subsystems to G/L are there?
15. Will the existing subsystem information be compatible to CGL?
16. How often do these subsystems feed G/L per month?
17. Does the present G/L feed other subsystems?
18. How do you record project/product activity?
19. Are you using other Cullinet applications which will validate against
CGL?
20. What is your closing schedule?
21. If multiple organizations are using G/L, are their closing schedules
the same?
22. How many times during the month will you run a post?
23. Do you maintain foreign subsidiary books on G/L?
24. Will you be doing foreign currency conversion thru G/L?
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ALLOCATIONS:
1. Do you currently use allocations for redistribution of revenues and/or
expenses?
2. Are your allocations done on a monthly basis?
3. Are the allocations formulas based on:
-- fixed dollar amount?
-- fixed percentage of a variable amount?
-- variable percentages of a fixed amount?
4. Are the allocation formulas using budgeted amounts (dollar and/or
statistical)?
5. Are project costs allocated to natural expense classes?
CONVERSION CONSIDERATIONS:
1. Is there a one to one account key correlation between your existing
G/L system and CGL?
2. How will all account balance information be loaded into CGL?
3. Are the field layouts for your current chart of accounts compatible
with CGL GLdata record layouts?
4. Have all the feeder systems to CGL been identified?
5. Have their file layouts been identified?
6. If CGL will be fed to other subsystems, have the file layouts for
these systems been identified?
7. Will there be a need for interface programs?
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IMPLEMENTATION TEAM
PROJECT
MANAGER
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STAT
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CULLINET DOCUMENTATION
Received 20 November 1986
001 Cullinet Applications Software
User's Guide - Introduction
002 Cullinet Manufacturing System ,
Concepts & Facilities
003 Inventory Control User's Guide
004 Inventory Control Reference
005 Cullinet Applications Software
Associated Transactions Reference
006 Order Entry User's Guide
007 Order Entry Reference
008 Purchasing User's Guide
009 Purchasing Reference
(Received 24 November 86)
010 Bill of Materials User's Guide
011 Bill of Materials Reference
012 Accounts Payable User's Guide
013 Accounts Payable Reference
Volumes I and II
014 Burgandy & Gray Binders 2" (13)
015 Accounts Payable User's Guide
Document Update A (Inserted in 012)
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