Welcome To AP311: Voucher Processing

AP311: Voucher Processing
Welcome to AP311:
Voucher Processing
First Things First

Please set cell phones and pagers to silent
Refrain from side discussions. We all want to hear what you have
to say!
Feel free to ask questions. If your question is off-topic or will be
discussed later in the training course, we will write it on a flip chart
(parking lot) to be sure we cover it later
Two breaks and a one hour lunch are planned
Bathrooms / Snacks
Icebreaker
Get to know your fellow Trainers and Drivers!
Training Materials
Overview
Participant Guide
Produced in Microsoft Word
Contains key concepts, processes, and task information
required to complete a users role in SMART
Process flows and screenshots of the SMART system are
included
This is a great reference to use after training!
Concept Slides
Used to help the Trainer facilitate the course materials
Produced in Microsoft PowerPoint
Contains key content and graphics
Generally used at the beginning or end of each Lesson
Business Process Flows

Used to present the flow of either business processes or
information within SMART
Activity Guide
Produced in Microsoft Word
Contains a scenario for each activity completed in the training
database
Provides data that you must enter for the exercise
Organized by classrooms and users
Take note of the user ID assigned to you
Activity Types
Demonstration instructor only (hands off)
Walkthrough instructor leads and participants complete
exercise with instructor (hands on)
Exercise Participants complete on their own
Challenge Participants complete on their own
User Productivity Kits (UPKs)

An online help tool that contains user procedures for completing
tasks in SMART
Used in training to perform a simulation of a SMART task or to
be used during an activity as a help guide
UPKs are also available after training on the SMART Training
website
UPKs are simulated to have the look and feel of SMART, but do
not impact the production environment. It is a safe way to
practice tasks that you perform in SMART.
Job Aids
A short document that contains key concepts or steps involved
in a course
Can be content or system related
Available for all participants to use during training
Used after training for quick reference from the Training Portion
of the SMART website
Referenced as often as possible during training to indicate the
handiness of the material
Course Evaluations
Are conducted using the SurveyMonkey tool
Please complete a course evaluations for each new course that
you attend
Trainers also complete a course evaluation at the end of each
class
Questions
Course Objectives
Upon completion of this course, you will be able to:
Define basic voucher terms
Describe the voucher process in SMART, including the impacts to other
modules
Create a voucher without a purchase order
Create a voucher with a purchase order
Create a journal voucher
Create a reversal voucher
Manage vouchers
Monitor control groups
Lesson 1
Lesson Objectives
After completing this lesson, you will be able to:
Describe the five distinct levels in Accounts Payable where controls are set
Define basic voucher processing terms
List the types of vouchers that can be entered into SMART
Explain when to use each type of voucher that can be entered into SMART
Describe the changes in voucher processing from the existing State of Kansas
voucher processing to voucher processing in SMART
Describe the end-to-end process for voucher processing, including the lifecycle of a
voucher
Explain how voucher processing fits into the overall Accounts Payable process in
SMART
List the roles involved in the Voucher process and describe tasks performed by
each role
Accounts Payable Key Terms

Key Term
Description
Business Unit
The SMART fields that define each agency of the State
Control Group
A means of grouping vouchers for processing
Invoice
An itemized bill for goods sold or services provided, containing individual

prices, the total charge, and the terms
Indicates the manner in which a transaction was loaded to SMART (i.e., online
or batch). May also be defined at agency, organizational structure and/or user
levels.
Any person or company from whom the State of Kansas purchases goods or
services, including state agencies, sub-recipients, and sub-grantees
An automated process of comparing values found in three different business
documents voucher, purchase order, and receipt prior to approving a
voucher for payment. This process provides assurance that the products listed
on a vendor invoice were requested and received at the appropriate price and
in the appropriate quantity.
Origin
Vendor
Matching
Budget
Checking
The process of comparing expenditure or revenue transactions against a

defined budget
Voucher Key Terms and Concepts

Key Terms
Description
Invoice
An invoice is an itemized bill for goods sold or services

provided, containing individual prices, the total charge,
and the terms of the vendor
Payments (checks)
Payments are issued to a vendor to pay for a voucher
Payment Terms
The pay terms are based on the vendors requirement

for payment. The State of Kansas normally uses the
pay term of immediate.

State of Kansas Payment Terms
Payment Term
00
Net 7
Net 10
Net 15
Net 30
Net 45
5M
10M
14M
15M
20M
25M
26M
30M
EM
1M1
7M1
EM1
When Used
Payment is due immediately
Payment is due 7 days from the date of the invoice
Payment is due on the 5th of this month
Payment is due at the end of this month
Payment is due the first of next month
Payment is due the 7th of next month
Payment is due at the end of next month

Three sections of the voucher:
Voucher Section
Information Included
Header
Business Unit, Voucher ID, Voucher Style, Invoice Number,

and Invoice Date
Distribute By, Item, Description, Quantity, UOM, Unit Price,
Extended Amount, Ship To, and SpeedChart
Amount, Account, Quantity, GL Unit, Department, Fund,
Budget Unit, Program, Budget Date, Agency Use, and Service
Location.
PC Business Unit, Project, and Activity are required PC
ChartFields for grant/project-related transactions. Agencies may
optionally choose to use Source Type, Category, and
SubCategory. Agencies using Source Type, Category, and
SubCategory will determine which of these PC ChartFields are
optional or required.
Line
Distribution
Voucher Styles
Voucher Styles
Description
Regular
Used for entering vouchers that are purchase orders and nonpurchase order related vouchers. This is the default setting in
SMART
Journal
Used for correcting accounting entries on a posted or paid

voucher
Adjustment
Used for entering a credit or debit memo, or for relating one

voucher to another voucher
Template
Used for creating a template for generating regular vouchers with

similar information
Reversal
Used to undo a transaction, including back out incorrect vouchers,

restore the encumbrance for actuals and budgets, and reduce the
purchase orders matched quantity or amount
Single Payment
Used for entering a voucher without having to record the vendor

information in the vendor table
Key Changes to the Voucher Process

In SMART, matching for vouchers against purchase orders or from a
receiver is automated. Prior to SMART, matching was a manual process.
In SMART, workflow is automated for voucher processing. Prior to SMART,
many agencies used manual workflow or had no workflow process
established.
Currently, agencies are able to shut down particular funds or accounts. In
SMART, budgets are effective dated so agencies must stop encumbrances
or payments against a Budget ChartField. In this case items that have
already been budget checked will pass through the system for payment.
Voucher ID: Always use the default NEXT. Do not assign a voucher
number.
End-to-End Voucher Process
End-to-End Voucher Process (contd.)
Voucher Statuses
Status
Entry Status
While Processing
Open
Match Status
(Vouchers with
PO/Receivers)
Approval Status (Non
PO Vouchers)
Budget Status
To Be Matched
To Be Approved
Not Checked
Post Status
Payment Status
After Saving
Recycle, Rejected, or
Postable
Matched, Rejected, or
Manually Overridden
Pending Approval,
Approved, or Denied
Valid or Error
Not Posted or Posted
Not Selected
Selected for Payment

or Paid
Accounts Payable Roles - Agency

Role
Description
Accounts Payable
Processor
This role is responsible for creating and updating vouchers,

viewing vouchers, run matching for vouchers, run budget
check, view budget check exceptions, and utilize control
groups
Accounts
Payable Supervisor
This role is responsible for understanding the tasks of the

Accounts Payable Processor role, as well as unposting
vouchers, marking a voucher for closure, and posting
vouchers,
Accounts Payable
Maintainer
This role is responsible for maintaining vouchers, setup and

maintenance of control groups, monitoring the matching
and budget checking errors, posting vouchers, and
generating journals. This role will also run match/error
reports, check budget error reports, and maintain tables.
Accounts Payable Roles - Agency

Role
Description
Agency AP Interfund This role will be responsible for entering and updating
Processor
Interfund vouchers, correcting Interfund voucher errors,
and managing Interfund comments. This role will also
delete the voucher associated with an Interfund
transaction, as needed, but not the Interfund transaction
record.
Agency AP
This role will be responsible for approving Interfund
Interfund Approver vouchers. This role will also delete Interfund transaction
records, as needed, after the corresponding transactions
(deposit and voucher) have been deleted.
Matching
This topic is covered on pages 15 16 of your Participant Guide
Three Way Matching Three way matching refers to the process of comparing values found in three
different business documents prior to approving a voucher for payment. The different business
documents are as follows:
o Voucher
o
Purchase Order
Receipt
This process provides assurance that the products listed on a vendor invoice were requested and
received at the appropriate price and in the appropriate quantity
Potential Errors found in Three Way Matching
o No Receipts Found
o
Voucher item not = PO item
Voucher item not = Receiver item
Line total distribution voucher amount greater than PO amount with PO interface
Line price not = PO price with PO price amount tolerance
Budget Checking
This topic is covered on pages 16 17 in your Participant Guide
Budget checking will be done primarily in batch mode at preestablished time intervals during each day. However, this batch
process can be run in an on-demand basis by the Accounts
Payable Supervisor role.
Potential Errors in Budget Checking are as follows:
o No budget exists
o Insufficient funds
Lesson Summary
In this lesson, you learned to:
Discuss the five levels of the Accounts Payable hierarchy and how the
hierarchy is used for SMART
Explain key terms, such as voucher, invoice, payments (checks), and
payments terms
Explain the types of vouchers used in SMART and when to use each
type of voucher
Explain key changes in voucher processing from existing State of Kansas
processes to processes in SMART
Discuss the end-to-end process for voucher processing in SMART
Explain how voucher processing roles are involved in tasks throughout
the Voucher process
Questions
Lesson 2
Lesson Objectives
Describe the process for creating a voucher without a purchase order in
SMART
Explain when a non-purchase order voucher is used
List the types of materials and resources that are required to enter a nonpurchase order voucher
List various scenarios for when a voucher might be entered without a
purchase order
List ChartFields required for entering a voucher
Create a non-purchase order voucher in SMART
Key Terms
Key Term
Description
Account
The SMART ChartField that defines the purpose of the transaction

and specifies the balance sheet target or operating target
(expenditure or revenue object codes) on financial transactions
Identifies the appropriation and financial control structure
Budget Unit
ChartField
Department
Fund
Item
The SMART ChartFields that Individually store the State of

Kansas chart of accounts elements and provides the basic
structure to segregate and categorize transactional and budget
data
The ChartField that defines in detail the agency organization
structure, especially for tracking and reporting. The State uses
this ChartField to capture the State and agency organization
chart.
ChartField that defines fiscal and accounting entity with a selfbalancing set of accounts. Records cash and other financial
resources, together with related liabilities and residual equities or
balances, and any corresponding changes.
A good or service purchased by the State of Kansas
Key Terms
Key Term
Description
Location
The SMART ChartField that is an identifier of where an asset or

vendor may be found or where an employee resides and enables
you to differentiate vendor locations when more than one exists
The SMART ChartField that enables you to indicate the different
types of addresses for a company, for example, one address to
receive bills, another for shipping, a third for postal deliveries, and
a separate street address. Each address has a different location
number (called a location code).
Location
code
Program
Project
Project ID
ChartField
The ChartField that captures the cost of providing a specific good

or service in response to an identified social or individual need or
problem
An organized endeavor for which costs are incurred that has a
defined beginning and ending purpose for which costs need to be
accumulated and reported
The ChartField that tracks grant and project financial activity,
which can cross budget years, funds, and departments. It is the
gateway to the project costing module functionality.
Business Process Flow
Begin Activities
We will now complete a walkthrough using a
UPK: Create a Non-Purchase Order
Voucher
Begin Activities
We will now complete Activity 1 2 in your
Activity Guide
Lesson Summary
Explain the Create A Voucher Without A Purchase Order process
Discuss the process for creating vouchers without a purchase order in
SMART, including when voucher is used, requirements for entry, and
various scenarios.
Create a voucher without a purchase order in SMART
Questions
Lesson 3
Lesson Objectives
Describe the process for creating a voucher with a purchase order in
SMART
Explain when a purchase order voucher is used
List the types of materials and resources that are required to enter a
purchase order voucher
Enter a voucher that is mapped to a purchase order in SMART
Key Terms
Key Term
Purchase
Order
Description
Commitments from an organization to vendors to purchase
goods or services from that vendor on a specific date.
Purchase orders create an encumbrance in SMART
What is Creating a Purchase Order Voucher?

Creating a Purchase Order voucher is defined as the process by which vendor
invoice information is gathered and entered into the system for the purpose of
payment associated with a Purchase Order.
Purchase Order vouchers are matched in SMART with the associated
Purchase Order and receipt. This helps assure the validity and correctness of
transactions and payments.
Business Process Flow (contd)
Begin Activities
UPK: Create a Purchase Order Voucher
Begin Activities
Activity Guide
Lesson Summary
Explain the Create a Voucher With A Purchase Order process
Discuss the process for creating vouchers with a purchase order in
SMART, including when voucher is used, requirements for entry, and
various scenarios.
Create a voucher that is tied to a purchase order in SMART
Questions
Lesson 4
Lesson Objectives
Describe a scenario when a journal voucher would be entered into
SMART and the impact a journal voucher has on accounting entries
Enter a journal voucher in SMART
Key Terms
Key Term
Journal
Voucher
Posting
Unposting
Description
A voucher that is created to reverse the amount from one
account and add it to another without unposting a voucher
and payment
An automated process of creating and recording
accounting entries in SMART
The process of creating accounting entries that reverse the
accounting entries that were created when a voucher was
posted
Journal Voucher Example

Journal vouchers are used to adjust accounting entries for vouchers that have
been posted and paid, and whose payments have also been posted
Key steps to creating a journal voucher
1. Select the voucher style Journal Voucher in the Voucher component
2. (Optional) Enter a Voucher ID in the Related Voucher field in the Invoice
group box on the Identifying Information page to link this voucher to the
voucher you are adjusting
3. Access additional information for your journal vouchers on the Payments
and Voucher Attributes pages in the Voucher component
Begin Activities
UPK: Entering Journal Vouchers
Lesson Summary
Create a journal voucher in SMART
Discuss the process for creating journal vouchers in SMART, including
when voucher is used, requirements for entry, and various scenarios
Questions
Lesson 5
Lesson Objectives
Describe a scenario when a reversal voucher would be entered into
SMART
Describe the impact a reversal voucher has on accounting entries
Enter a reversal voucher in SMART
Key Terms
Key Term
Description
Encumbrance
Amount of legal obligation to spend in the future
Voucher Close
The process of processing a remaining liability to be "written

off" the vendor balance and the voucher to be considered
complete
A voucher that is entered to undo a transaction, including back
out incorrect vouchers, restore the encumbrance for actuals
and budgets, and reduce the purchase orders matched
quantity or amount
Reversal
Vouchers
Begin Activities
UPK: Entering Reversal Vouchers
Begin Activities
Activity Guide
Lesson Summary
Create a reversal voucher in SMART
Discuss the process for creating reversal vouchers SMART, including
when voucher is used, requirements for entry, and various scenarios
Questions
Lesson 6
Lesson Objectives
Identify a voucher as a 1099 voucher and enter the voucher into SMART
Explain voucher budget checking error correction
Key Terms
Key Term
Description
Available
Budget
Available Budget For expenditure budgets, the amount

available in the budget after deducting commitments and
expenses from the budgeted amount while for revenue
budgets, the revenue estimate amount less the recognized
revenue amount.
You complete the withholding process as follows:

Set up your withholding environment This is done by Accounts and Reports and
consists of appropriate withholding rules, classes, types, jurisdictions, and entities
Enter withholding vendors Make any vendor a withholding vendor by selecting the
Withholding checkbox on the Vendor Information Identifying Information page, and
selecting the appropriate withholding rule, class, type, jurisdiction, and entity
Enter withholding vouchers The type of withholding that you define for the vendor
defaults to each voucher line
Pay the vouchers Depending on your withholding setup, SMART may generate a
separate withholding payment to the tax authority with the voucher is paid, or just
calculate the withholding for reporting to the tax authority
Post the withholding Posting combines voucher and payment information into
transaction tables
Generate withholding reports These reports are then sent to the reporting entity; i.e.
the Internal Revenue Service (IRS)
1099 Reportable Voucher
Withholding Link Information Page
Begin Activities
We will now complete Activity 7 in your
Activity Guide
Voucher Error Correction

This topic is covered on pages 54 56 of your Participant Guide
During the voucher process, budget checking is ran and there may be
budget-checking errors or warning messages for vouchers.
View the budgets for the transaction lines with exceptions
Begin Activities
UPK: Correcting Budget Checking Errors
Lesson Summary
Identify a voucher as a 1099 voucher
Discuss the process for creating 1099 vouchers in SMART, including
when a 1099 voucher is used, requirements for entry, and various
scenarios
Explain how to view and correct budget checking errors
Questions
Lesson 7
Control Groups
This topic is covered on pages 58 68 in your Participant Guide
A control group is not the same as the current State of Kansas batch.
Control groups allow you to manage both the entry and processing of
vouchers.
You can divide large numbers of vouchers among Accounts Payable
Processors while retaining centralized control of voucher processing
Lesson Objectives
Explain when control groups are set up and how to manage a control
groups in your agency
Add vouchers to a control group in SMART
Delete a control group
Key Terms
Key Term
Description
Control Group
A means of grouping vouchers for processing
Steps necessary to create a control group:

Enter the Control Total on the Group Information Assignment page. Either
enter the Gross Dollar Amount of the group or use the Adding Tape feature
to insert values.
Assign the group to an operator on the Assignment page by changing the
status to Assigned and populating the Assignment Group Box.
Select the Post Group option in the Actions group box on the Accounting
page to post the group (optional).
Enter the control group vouchers into SMART. Notice the Control Group field
on the Invoice Information page.
Verify that the vouchers are complete by changing the status to Verified on
the Assignment page.
Begin Activities
UPK: Creating Control Groups
Begin Activities
Activity Guide
Begin Activities
UPK: Entering Vouchers into a Control
Group
Begin Activities
Activity Guide
Deleting Control Groups

This topic is covered on page 69 of your Participant Guide
After you have created a control group, assigned it to an employee, and
entered the vouchers, you can review the data in SMART. During a
review of the groups, you may see an error in one of the groups, in which
case you may wish to delete the group. You can also delete all or
individual vouchers within a control group.
Note: You cannot delete vouchers that are posted and paid
Begin Activities
UPK: Deleting Control Groups
Begin Activities
Activity Guide
Lesson Summary
Create a control group
Discuss the process for creating control groups in SMART, including
when a control group is used, requirements for entry, and various
scenarios
Enter vouchers into a control group in SMART
Delete a control group
Questions
Closing the Day
Use the following resources

SMART Training Website
http://da.ks.gov/smart/training.html
SMART Training Team

Contact us at smarttraining@da.ks.gov
SMART materials
Review, Review, Review your SMART materials after
training!!
Questions
Evaluation
Please fill out the evaluation for todays instructor led training session!
http://www.surveymonkey.com/s/SMARTtrainingAP311
Thanks for coming

and participating
today!

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AP311: Voucher Processing

AP311: Voucher Processing

First Things First

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

Business Process Flows

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

User Productivity Kits (UPKs)

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

AP311: Voucher Processing

Accounts Payable Key Terms

The SMART fields that define each agency of the State

A means of grouping vouchers for processing

An itemized bill for goods sold or services provided, containing individual

The process of comparing expenditure or revenue transactions against a

AP311: Voucher Processing

AP311: Voucher Processing

Voucher Key Terms and Concepts

An invoice is an itemized bill for goods sold or services

Payments are issued to a vendor to pay for a voucher

The pay terms are based on the vendors requirement

AP311: Voucher Processing

Voucher Key Terms and Concepts

AP311: Voucher Processing

Voucher Key Terms and Concepts

Business Unit, Voucher ID, Voucher Style, Invoice Number,

AP311: Voucher Processing

Used for correcting accounting entries on a posted or paid

Used for entering a credit or debit memo, or for relating one

Used for creating a template for generating regular vouchers with

Used to undo a transaction, including back out incorrect vouchers,

Used for entering a voucher without having to record the vendor

AP311: Voucher Processing

Key Changes to the Voucher Process

AP311: Voucher Processing

End-to-End Voucher Process

AP311: Voucher Processing

End-to-End Voucher Process (contd.)

AP311: Voucher Processing

Selected for Payment

AP311: Voucher Processing

Accounts Payable Roles - Agency

This role is responsible for creating and updating vouchers,

This role is responsible for understanding the tasks of the

This role is responsible for maintaining vouchers, setup and

AP311: Voucher Processing

Accounts Payable Roles - Agency

AP311: Voucher Processing

Voucher item not = PO item