G. Mary Temple, City Controller
City Hall, third floor
414 E. 12th St.
Kansas City, MO 64106
Phone: (816) 513-1224
E-mail: gm_temple@kcmo.org
CITY CONTROLLER'S OFFICE
The City Controller's Office provides information for management decision making in planning and control and establishes policy and procedures for the timely and accurate accumulation of data necessary for the preparation of financial statements in accordance with generally accepted accounting principles (per Charter Section 407), and in adherence to the pronouncements of the Governmental Accounting Standards Board. The office is led by the City Controller and is comprised of five major initiatives: P-Financials, Financial Reporting, Payroll, Accounts Payable, and Internal Control and Compliance.
P-Financial Systems Operations is the City’s base accounting and financial reporting system. The system provides on-line access to informational tables as well as a system of decentralized data entry of documents. The team is responsible for the functional application of all modules that support the City’s financial operations. This team is also charged with the development and delivery of training city-wide to all users of the financial system.
Financial Reporting prepares monthly financial statements to keep the councilmembers apprised of General Fund activity and status. This department must coordinate financial information from all divisions within the City, and prepare the Comprehensive Annual Financial Report. In addition to monthly and annual financial statements, the section reconciles actual financial results with budgetary expectations. Additionally, the Financial Reporting section provides bond accounting for arbitrage purposes, and initiates debt service payments for bond issues and lease agreements.
Payroll ensures that the bi-weekly payroll of 4,800 to 5,100 City associates is issued on time. The section encourages a direct deposit program which speeds up the payment by placing it directly into associate bank accounts, eliminating the risk of lost or damaged paychecks. Over half of the City's associates benefit from this program. In addition to the customary deductions of Federal, State and City taxes, the Payroll section provides other deduction services, such as, contributions to the United Way,
Kansas City Employees’ Credit Union, union dues, insurance, savings bonds, deferred compensation programs, pension plans, as well as court ordered payments. This section is also responsible for issuing associate W2s for tax purposes, submitting workers' compensation payments and maintaining all reports required by law. The Payroll section trains timekeepers in each department to enter time for associates in their section, and maintains access and security for the timekeepers who use the system.
Accounts Payable processes remittances for expenses incurred by the City’s departments and affiliates. In addition, requests for stopping check payments, voiding checks, and processing encumbrances for construction contracts are handled here. Accounts Payable is also involved with the car sale program, petty cash accounts, retainage on capital contracts, expense audits, and the verification/release of 1099s.
Internal Control and Compliance assists managers, directors, and associates in realizing a satisfactory operation to safeguard assets by critically reviewing and appraising accounting and operating records, systems, and controls throughout the city, reporting exceptions noted and making practical and economical recommendations for corrective action to be taken. The goal of the section is to safeguard city assets, check accuracy and reliability of data, promote operational efficiency, effectiveness and economy, encourage adherence to Charter, Administrative Code, Administrative Regulations and Manual of Instructions. This section is committed to making impartial evaluations and appraisals of internal controls and processes and procedures resulting in reasonable assurance to management that controls are effective, efficient and are following sound management and accounting principles.
In addition to the management of the City Controller's Office, the City Controller directs the Fiscal Officers - the departmental representatives for financial stewardship throughout the City.
