IAA SOD Matrix - 2009 - Indianapolis International Airport

Indianapolis Airport Authority
Segregation of Duties Matrix
Sales / Cash Receipts / Accounts Receivable Cycle
Enter "P" for Primary Responsibility
Enter "S" for Secondary Responsibility
2009 2008
HR Payroll Accountant - Janet Moore
HR Recruiting & Training Coord. - Ty Schick
Property Dir / IMC Mgr - Eric Anderson
Treasurer / Interim Retail Dir - Jeremiah Wise
Cost Center Mgrs - Various
Property Leasing Analyst - Kim Ray
Rev. & Audit Supervisor (Prkg) - Shari Collett
Finance Director - Robert Thomson
Interim Controller - Laurie Peckham
Asst. Controller - Jennifer Callahan
Sr. Financial Analyst - Lisa Hawkins
Sr. Project Analyst - Courtney Kasper
Staff Accountant - Summer Stone
Staff Accountant - William Eason
AR Rep - Shellie Adams
AP Rep - Lindsey Switzenburg
AP Rep - Stacy Stevenson
Finance Admin - Carmen Cardwell
HR Receptionist - Cathy Dininger
Property Director - Eric Anderson
Retail Director - Mary Ann Falatic
Property Leasing Analyst - Kim Ray
Contracts Admin - Cathy Winterowd
Sr. Dir. Finance - Marsha Stone
Controller - Mark Currier
Asst. Controller - Jennifer Callahan
Staff Accountant - Summer Stone
Staff Accountant - William Eason
AP Rep - Lindsey Switzenburg
AR Rep - Shellie Adams
Finance Admin - Carmen Cardwell
Cost Center Mgrs - Various
Building Maintenance - Various
IMC Mgr - Eric Anderson
ACCESS – ABILITY TO:
Create a manual shipping/delivery of service document P S S P P
Make a computer entry to generate shipping/delivery document P P
Authorize shipping/delivery document prepared by others P P P S P P S P
Change shipping/delivery instructions after initial preparation P P S P P S
Receive payments in currency or checks P P S P S
Be custodian of currency or checks (including taking deposits to bank) S P P S S P S
RECORDING – ABILITY TO:
Make a computer entry to generate an invoice S S P S S P
Make a computer entry to generate a credit memo or billing adjustment S S P S S P
Approve a credit memo or billing adjustment for issuance, including changes P P P S S P P S P P P
Change computer billing or credit memo files, i.e ., customer ledgers or N/A - Can't directly change system after billed - have to use another method
P S
Add a customer to (delete a customer from) the master file P P S S P S
Change master files affecting billings and credit memos P P S S P S
Prepare cash receipts journal/list of receipts P P P P
Make a computer entry to credit customer accounts for payments received S P S P
Make a journal entry to:
Adjust the Accounts Receivable general ledger account S S S S P P S S
Adjust the Cash general ledger account S S S P S P S S
Record bad debt write-offs S S S S P S P
MONITORING
Responsibility to reconcile:
Shipping/delivery records to billing records S S P S S P
Cash receipts journal (list) to bank deposit records S P S S P P
Customer balances to general ledger/control account S P S P
Bank balances to general ledger/control account S P S S P P
Responsibility to issue monthly statements to customers S P P
Responsibility to review:
Account reconciliations related to the Sales, Cash Receipts and Accounts S P S S P
Bank reconciliations prepared by others S P S S P

Indianapolis Airport Authority
Segregation of Duties Matrix
Purchases / Cash Disbursements / Accounts Payable Cycle
Enter "P" for Primary Responsibility
Enter "S" for Secondary Responsibility
2009
ACCESS – ABILITY TO:
Issue a purchase order to a vendor P S P S
Make a computer entry to generate a purchase document P P P P
Initiate a purchase (when POs are not used) P P P P
Enter an electronic data interchange (EDI) purchase instruction
Authorize a purchase document or EDI entry prepared by others P P S P S P
Change purchasing instructions after initial preparation P S P S
Approve invoices for payment P S P P P P
Make a computer entry to generate a payment (either check or EFT) P P P P P P P
Authorize a payment by check or electronic funds transfer S S P S P P S P S S S P S
Sign checks
Access mechanical signature device i.e., stamp or electronic signature S P S P S S
Access signed checks to be issued to vendors P S P
Mail or hand deliver (distribute) checks S P P S P
2008
Janet Tillman
PO Entry - User
PO Approval Authority
CEO - John Clark, III
CFO - Marsha Stone
Diversity Director - James Duke
Government Affairs Liason - Corey Wilson
Director of Special Projects - Jennifer Tillman
HR Payroll Accountant - Janet Moore
Interim Parking Manager - Mark Currier
Finance Director - Robert Thomson
Financial Applications Mgr - Doreen Cherry
Procurement Manager - Becky Reddick
Interim Controller - Laurie Peckham
Assistant Controller - Jennifer Callahan
Sr. Financial Analyst - Lisa Hawkins
Sr. Project Analyst - Courtney Kasper
Staff Accountant - Summer Stone
Staff Accountant - William Eason
AP Reps - AT, SS, LS
Administrative Analyst - Susan Rehfeldt
Finance Admin - Carmen Cardwell
PO Input (user)
PO Approver
Procurement Manager - Doreen Cherry
Controller - Mark Currier
Sr. Dir. Finance - Marsha Stone
AP Reps - AT, SS, LS
Staff Accountant - William Eason
Staff Accountant - Summer Stone
Sr. Fin. Analyst - Lisa Hawkins
Diversity Dept - Corey Wilson
Diversity Director - James Duke
HR VP - None
Sr Accountant - None
Executive Director - John Kish
Airport Director - Bob Duncan
Sr. Dir. Administration - Gary Gibson
Finance Admin - Carmen Cardwell
Finance Intern
Executive Admin - Susan Rehfeldt
Legal Analyst - Erica Davis
Assistant Controller - Jennifer Callahan
RECORDING – ABILITY TO:
Record accounts payable, including EDI P P
Record checks issued P P
Record electronic funds transfers (in A/P) P P
Change computer entries i.e., vendor ledgers or disbursements journals for:
Accounts payable entries S P P
Checks paid S P P
Electronic funds transfer S P P
Change computer master files affecting:
Accounts payable vendors (additions or modifications) S S P P S P S S S S
Electronic funds transfers
Make a journal entry to:
Adjust Inventory or Expense general ledger accounts S P S P P P P P P
Adjust the Cash general ledger account S S S P P P P S P
Adjust the Accounts Payable general ledger account S P S S S P P S P S
MONITORING
Responsibility to reconcile:
Bank balances to general ledger/control account S P P P S
Accounts payable to general ledger/control account P P P P
Responsibility to review:
Bank reconciliations prepared by others S P P S
Account reconciliations related to the Purchases, Cash
Disbursements and Accounts Payable cycle prepared by others
S P P S

Indianapolis Airport Authority
Segregation of Duties Matrix
Payroll Cycle
Enter "P" for Primary Responsibility
Enter "S" for Secondary Responsibility
ACCESS – ABILITY TO:
Add an employee to payroll master file
Make a computer entry to generate a payroll payment
Edit/modify payroll data after initial input, including hours worked
Authorize a payroll payment prepared by others
Sign checks or submit electronic payment
Access mechanical signature device, i.e ., stamp or electronic signature
Access signed checks to be issued
Issue/distribute a payroll check
2009
2008
ADP
HR Director - Ginger Thomas
Payroll Accountant - Janet Moore
Finance Director - Robert Thomson
Interim Controller - Laurie Peckham
Asst. Controller - Jennifer Callahan
Sr. Financial Analyst - Lisa Hawkins
Sr. Project Analyst - Courtney Kasper
Staff Accountant - Summer Stone
Staff Accountant - William Eason
Dept. Managers / Supervisors - Various
ADP
HR Director - Ginger Thomas
Payroll Accountant - Janet Moore
Fire/Police Mgr - Rick Gentry/Bill Reardon
HR Rep - TBD
Sr. Fin. Analyst - Lisa Hawkins
Staff Accountant - Summer Stone
Controller - Mark Currier
Sr. Director of Finance - Marsha Stone
Dept. Managers - Various
S P P S
S P P S
S P P S
S P P S
P
P
P
P
S P S P
S P P S P P
RECORDING – ABILITY TO:
Record payroll checks issued
S P P S
Record electronic funds transfers, i.e. , direct deposit
S P S P S
Change computer entries, i.e. , general ledger or subsidiary ledger, for:
Payroll P S P S
Checks issued P S P S
Electronic funds transfers P S P S
Change computer master files affecting:
Employee payroll information (including direct deposit information) S P P
Electronic funds transfers
Make a journal entry to:
Adjust Expense general ledger accounts S S P S S S P P S
Adjust payroll liabilities general ledger accounts (taxes, accruals) S S P S S S P P S
Adjust the Payroll Cash general ledger account S S P S S S P P S
MONITORING
Responsibility to reconcile:
Bank balances to general ledger/control account S P P
Employee payroll records to control account P S P S
Payroll reports prepared by service organizations to detail support sent to the service organization P S P S
Payroll tax liabilities and payroll accruals to payroll reports P S P S
Responsibility to review:
Hours worked by employees each pay period S S P P P P S P
Account distributions for payroll entries S P P P S
Payroll bank reconciliations prepared by others S P P S
Payroll reports prepared by service organizations S P P P S
Payroll service organization annual Service Auditor’s Report (SAS 70) P P
Account reconciliations and journal entries related to the Payroll cycle prepared by others S P P P S