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Process Guidelines

VIEWS: 7 PAGES: 9

									                              Process Flow Guidelines
What is Process Mapping?
 Process Mapping is a workflow diagram to bring forth a clearer understanding of a process or
 a series of parallel processes.
Steps for Mapping a Process

 Establish the starting and ending points of the process.

 Identify the major activities included in the process.
 List the steps, activities and decision points that need to be charted on large Post-It notes.
 If the team is not sure about a step, mark it to be investigated later.
 Gather all documents, reports (first page only), forms, screen shots, etc. and assign them to
 each step. Keep copies of examples given by person explaining process.
 Put the steps in chronological order (note: some processes may be easier to start at the end
 and work backward)
 Input steps into the Process Flow Sheet. Use short descriptions to be used for the flowchart
 later. Details of each step will be documented on the Process Detail Sheets. Be sure to use
 Time New Roman 12 for all documentation.

 Assign flowchart symbols to each step.

 Create flowchart

 Review and revise if necessary.

Questions to be Answered for Each of the Steps


 Why is the step necessary?
 What happens during the step?
 Where is the step performed?
 When does the step happen?
 How often is the step performed?
 How long does it take to do the step?
 Are there ‘inputs’ to each step (i.e.manual preparation of documents, manual data entry,
 system generated information, information supplied from previous steps)?
 What are the outputs of each step (i.e. reports, correspondence,)?
 Who receives the output and how often is it generated?
 How is the output generated (i.e. system generated, manual)?
 How is the output stored (i.e. paper, system)?
Where is the output stored?
Is the step required by Statute? Regulation? Policy? (Identify by number)
                               Process Workflow Instructions
All fields on the process forms are numbered. Below are the definition and/or instructions
for each field.
                   1 Enter the name of the process.
                  1a Enter the tax type. For example Individual Income Tax.
                     Enter the page number and then how many pages total the document has
                   2 including any other documentation.
                   3 Enter the date the process was mapped.
                     Enter the name of the person interview and what area they are in. For
                   4 example John Smith - Individual Income Tax - Processing Area
                  4a Enter the Functional Area. For example Registration.
                     Define where the process begins. For example: Process begins once
                   5 taxpayer request registration.
                     Define where the process ends. For example: Process ends when taxpayer is
                   6 been sent a registration letter.
                   7 Enter the names of those who mapped the process.
                   8 Check whether this is the current or proposed process.
Process Symbols:

        9             Process Step - represents a simple process step.

       10             Decision - For use with questions

       11             Manual Operation - these steps can include the transportation of an item.
                      Represents the use of a paper document in the process. Acquire copies of
       12             this document when possible.
                      Data File - Indicates that information is in an electronic file. Be sure to
       13             document the file name/location if applicable

       14             Process Terminates - indicates the end of a process.

       15             Stored Data - indicates that data is stored. Please note location of data.
                      Manual Input - indicates that information is being input manually from a paper
       16             source.
                      Preparation - the organization of items before the process can continue. For
       17             example, stamping a file before scanning it in the system.
                      Only need to put the number of the symbol that represents this step. You can
                 18   copy/paste the symbol into the space if the team prefers that.
                 19   Indicates the order of the process steps
                      Use very short descriptions here. This name will be used in the flow chart and
                 20   links to the process detail sheet.
                      Use this space to write down all notes from the process mapping session.
                      Include everything from the Post-It notes as well if not already documented
                 21   somewhere else
                      Mark an "X" for any attachments for each step. Don't forget to mark the
                 22   attachment with the proper step number.


D:\Docstoc\Working\pdf\4b3592fd-1fe4-4687-b7cd-e5b24306e2bd.xls                     Rev. 3 April 11, 2005
                    Indicate how the step is required. Regs & Statutes need the corresponding
                    number typed into this space. If you do not know then flag and someone can
                 23 research. Don’t spend to much time researcing the regs.
                    Indicate who is involved in process. (E)mployee (M)anager (C)omputer
                 24 (A)gency
                 25 Business Rule: Use this area if a business rule applies to the step.




                     A business rule determine how a business operates ~ that is, rules that
                     prevent, cause, or suggest things to happen.
                     A business rule is intended to assert business structure to control or influence
                     the behavior of the Business.
                     They are Atomic: can’t be broken down any further without losing information
                     They are Unambiguous: have only one, obvious, interpretation
                     They are Compact: typically, a single short sentence
                     They are Consistent: together, they provide a unified and coherent description
                     They are Compatible: use the same terms/language as the rest of the
                     business model
                     A business rules can be a boundary, a test point, or it can be a control
                     checkpoint.
                     On its own, one business rule, statement may not look very impressive. It may
                     say something about the business that seems trite, obvious, and hardly worth
                     the trouble. Do not worry; this is a good thing. If it seems obvious, you have
                     cracked the most difficult problem: making the business logic understandable.




D:\Docstoc\Working\pdf\4b3592fd-1fe4-4687-b7cd-e5b24306e2bd.xls                      Rev. 3 April 11, 2005
                                                                                                              Process Flow Details
                                                                                                                                                          2. Page           1              of                          5
1. Process Name                                                                               1a. Tax Types: 054, 055, and 056
                                                                                                                                                          3. Date           7/14/2006
                                                                                                                                                          5. Process Begins
1. Compliance                                                             1a. Motor Fuels
                                                                                                                                                          Motor Fuels: Pull a dealer's monthly reports; Refund Permit: During review; Aviation Refund
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta/Motor Fuels Tax Compliance and Audit Sections
                                                                                                                                                          Assignment: Purchaser Assigns Refund Rights to Supplier.
4a. Functional Area:
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                                  6. Process Ends
8a.                                                                       8b. Proposed
Present                                                                   Method                                                                                                                                                                                    24.
Method                                                                                                                                                    Motor Fuels: Collected amount owned on Bill; Refund Permit: Create CARS Bill; Aviation Refund       (E)mployee
            Current
                                                                                                                                                          Assignment: Create CARS Bill for Supplier.                                                            (M)anager
                                                                                                                                                                                                                                                               (C)omputer
                                                                                                                                                                                                                                                                 (A)gency
                                                Process Detail                                                                         22. Attachments                                23. Step Required by:                                                   (T)Taxpayer
             19. Step
18. Symbol                20. Process Step          21. Process Notes                                             Documents         Reports        Form   Correspondence        Statute      Regulation       Policy             25. Business Rule
             Number
                                                     We sign these out on a card in the dealer's                                                                                                                       We keep returns for 5 years
                                                                                                                                    Surety
                                                     folder (within filing cabinet) when taken for                                                                                                                     and have that amount of time
                                                                                                                                  Calculation
                                                     review.                                                                                                                                                           to review them per KRS
                                                                                                                                    Report,
                             Pull a dealer's                                                                                                                                                                           Chapter 138.
                                                                                                                                   Statistics
                   1                                                                                                                                                                                                                                                A
                            monthly report(s)                                                                                    Reports, and
                                                                                                                                   Inactive
                                                                                                                                    Surety
                                                                                                                                    Report
                                              This entails verifying supplier schedule to
                                              gallons the dealer reported. Verifying imports                                                                                    KRS
                                              from other states, diversions and that                                                                                          138.210-
                                              deductions taken for sales to licensed                                                                                          138.502,
                                              Kentucky dealers, exports, rail roads, U.S.                                                                                       KRS
                           Crosscheck dealer Government, and accountable losses are                                                                                           234.310-
                   2                                                                                                                                                          234.440,                                                                              A
                            monthly report(s) accurate. Also, in the crosscheck verify
                                              validity of credits taken on return. Would also                                                                                 and KRS
                                              crosscheck amended returns to verify                                                                                             224.60-
                                              differences from original return. Tax type 56                                                                                      145
                                              would skip this step of the flow chart.

                            Discrepancies in
                   3                                                                                                                                                                                                                                                A
                                review?
                            Send returns to          Before returns are sent to central files they
                   4        Central Files for        should be stamped crosschecked and                                                                                                                                                                             A
                               Archiving             initialed by person reviewing return.

                   5         Bill or Refund?                                                                                                                                                                                                                        A
                            Create refund in
                   6         Business Tax                                                                                                                                                                                                                           A
                                System
                   7      Create bill in CARS                                                                                                                                                                                                                       A

                   8             Protest?                                                                                                                                                                                                                           A


          Motor Fuels                                                                                                               5 of 9                                                                                                              4/29/2010
                                                                                                                                                       2. Page           1              of                          5
1. Process Name                                                                               1a. Tax Types: 054, 055, and 056
                                                                                                                                                       3. Date           7/14/2006
                                                                                                                                                       5. Process Begins
1. Compliance                                                             1a. Motor Fuels
                                                                                                                                                       Motor Fuels: Pull a dealer's monthly reports; Refund Permit: During review; Aviation Refund
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta/Motor Fuels Tax Compliance and Audit Sections
                                                                                                                                                       Assignment: Purchaser Assigns Refund Rights to Supplier.
4a. Functional Area:
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                               6. Process Ends
8a.                                                                       8b. Proposed
Present                                                                   Method                                                                                                                                                                                 24.
Method                                                                                                                                                 Motor Fuels: Collected amount owned on Bill; Refund Permit: Create CARS Bill; Aviation Refund       (E)mployee
            Current
                                                                                                                                                       Assignment: Create CARS Bill for Supplier.                                                            (M)anager
                                                                                                                                                                                                                                                            (C)omputer
                                                                                                                                                                                                                                                              (A)gency
                                                Process Detail                                                                      22. Attachments                                23. Step Required by:                                                   (T)Taxpayer
             19. Step
18. Symbol                20. Process Step          21. Process Notes                                             Documents      Reports        Form   Correspondence        Statute      Regulation       Policy             25. Business Rule
             Number
                                                     Review these out on protest to determine
                                                     We signthe taxpayer'sa card in the dealer's if
                                                     folder (within to bills need towhen taken for
                                                     adjustments filing cabinet) be made or not.
                   9         Review protest          review.
                                                     Send correspondence to taxpayer stating our                                                                 x                                                                                               A
                             Pull a dealer's         position.
                            monthly report(s)
                  10          Adjust bill?                                                                                                                                                                                                                       A

                  11        Bill maintenance                                                                                                                                                                                                                     A

                  12       Taxpayer agrees?                                                                                                                                  KRS                                                                                 T
                            Send to Protest          Need to create memo to protest resolution                                                                             138.210-
                            Resolution (see          when sending bills to them for review.                                                                                138.502,
                  13                                                                                                                                             x           KRS                                                                                 A
                            separate protest
                                 map)                                                                                                                                      234.310-
                               Pay within                                                                                                                                  234.440,
                  14                                                                                                                                                       and KRS                                                                               A
                              tolerance?
                                                                                                                                                                            224.60-
                          Goes to Collections                                                                                                                                 145
                  15                                                                                                                                                                                                                                             A
                            control C/C 5

                                                     This letter is to collect the Financial
                              Send letter to
                                                     Instrument and warn the taxpayer that their
                  16         taxpayer about                                                                                                                      x                                                                                               A
                                                     dealer's license is in jeopardy.
                            delinquent taxes

                            Does Taxpayer
                  17                                                                                                                                                                                                                                             T
                                Pay?
                            Taxpayer sends
                17.1                                                                                                                                                                                                                                             T
                            documentation
                             Put Bills into
                17.2                                                                                                                                                                                                                                             A
                           Suspense C/C 4D
                               Review
                17.3                                                                                                                                                                                                                                             A
                            Documentation

                17.4            Adjust bill?                                                                                                                                                                                                                     A

                17.5        Bill maintenance                                                                                                                                                                                                                     A


          Motor Fuels                                                                                                            6 of 9                                                                                                              4/29/2010
                                                                                                                                                       2. Page           1              of                          5
1. Process Name                                                                               1a. Tax Types: 054, 055, and 056
                                                                                                                                                       3. Date           7/14/2006
                                                                                                                                                       5. Process Begins
1. Compliance                                                             1a. Motor Fuels
                                                                                                                                                       Motor Fuels: Pull a dealer's monthly reports; Refund Permit: During review; Aviation Refund
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta/Motor Fuels Tax Compliance and Audit Sections
                                                                                                                                                       Assignment: Purchaser Assigns Refund Rights to Supplier.
4a. Functional Area:
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                               6. Process Ends
8a.                                                                       8b. Proposed
Present                                                                   Method                                                                                                                                                                                 24.
Method                                                                                                                                                 Motor Fuels: Collected amount owned on Bill; Refund Permit: Create CARS Bill; Aviation Refund       (E)mployee
            Current
                                                                                                                                                       Assignment: Create CARS Bill for Supplier.                                                            (M)anager
                                                                                                                                                                                                                                                            (C)omputer
                                                                                                                                                                                                                                                              (A)gency
                                                Process Detail                                                                      22. Attachments                                23. Step Required by:                                                   (T)Taxpayer
             19. Step
18. Symbol                20. Process Step          21. Process Notes                                             Documents      Reports        Form   Correspondence        Statute      Regulation       Policy             25. Business Rule
             Number
                                                     We sign these out on a card in the dealer's be
                                                     If bill is not paid these assessments would
                17.6           Is bill Paid?           put (within 5 for collections (we would go
                                                     folderinto C/Cfiling cabinet) when taken for
                                                     review. Financial Instrument) to proceed.
                                                          after
                             Pull a dealer's  Send written correspondence to holder of
                            monthly report(s) Financial Instrument that the taxpayer has
                                              defaulted on tax and we are collecting on the
                                              financial instrument. However, on our old
                                              form (prior to 08/02) we did not have a
                            Contact Holder of signature line for the taxpayer to give us
                  18           Financial      authority to tell the holder of the financial                                                   72A301             x           KRS                                                                                 A
                              Instrument      instrument the tax situation. In these cases                                                                                 138.210-
                                              we can only inform them that we are                                                                                          138.502,
                                              collecting on the financial instrument (Surety                                                                                 KRS
                                              Bonds-In this case). Taxpayer may pay or                                                                                     234.310-
                                              supply documentation showing bill not owed.                                                                                  234.440,
                                                                                                                                                                           and KRS
                             Collect amount                                                                                                                                 224.60-
                  19                                                                                                                                                          145                                                                                A
                              owed on bill
                             Does Holder of
                  20            Financial                                                                                                                                                                                                                        A
                            Instrument Pay?
                                              If taxpayers Financial Instrument still has
                           Is residual amount remaining amount, they must bring the
                  21                          Financial Instrument back into compliance or                                                                                                                                                                       A
                               of tax due?
                                              the Motor Fuels Tax Compliance Section will
                                              cancel the dealer's license.
                               Forwards to        Make copies of all correspondence to the
                  22            Enforced          holder of financial instrument and send to                                                                                                                                                                     A
                               Collections                        collections.

 Refund                       Refund Permit
 Permit                        Compliance




          Motor Fuels                                                                                                            7 of 9                                                                                                              4/29/2010
                                                                                                                                                       2. Page           1              of                          5
1. Process Name                                                                               1a. Tax Types: 054, 055, and 056
                                                                                                                                                       3. Date           7/14/2006
                                                                                                                                                       5. Process Begins
1. Compliance                                                             1a. Motor Fuels
                                                                                                                                                       Motor Fuels: Pull a dealer's monthly reports; Refund Permit: During review; Aviation Refund
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta/Motor Fuels Tax Compliance and Audit Sections
                                                                                                                                                       Assignment: Purchaser Assigns Refund Rights to Supplier.
4a. Functional Area:
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                               6. Process Ends
8a.                                                                       8b. Proposed
Present                                                                   Method                                                                                                                                                                                 24.
Method                                                                                                                                                 Motor Fuels: Collected amount owned on Bill; Refund Permit: Create CARS Bill; Aviation Refund       (E)mployee
            Current
                                                                                                                                                       Assignment: Create CARS Bill for Supplier.                                                            (M)anager
                                                                                                                                                                                                                                                            (C)omputer
                                                                                                                                                                                                                                                              (A)gency
                                                Process Detail                                                                      22. Attachments                                23. Step Required by:                                                   (T)Taxpayer
             19. Step
18. Symbol                20. Process Step          21. Process Notes                                             Documents      Reports        Form   Correspondence        Statute      Regulation       Policy             25. Business Rule
             Number
                                                We sign these out on a card in the dealer's
                                                folder (within filing cabinet) when taken for
                           Reviewing dealers review.
                   1       returns in office or                                                                                                                                                                                                                  T
                               in a dealer's
                             Pull the field.
                            monthly report(s)

                             Review permit
                   2        number for active                                                                                                                                                                                                                    A
                                  status
                                Is further                                                                                                                                   KRS
                   3          investigation                                                                                                                                138.210-
                                needed?                                                                                                                                    138.502,
                                               Performed by looking into CRIS, IIT, CORP                                                                                     KRS
                   4        Investigate Entity databases, and the internet.                                                                                                234.310-                                                                              A
                                                                                                                                                                           234.440,
                           Is an onsite visit of                                                                                                                           and KRS
                   5          refund permit                                                                                                                                 224.60-                                                                              A
                            holder required?                                                                                                                                  145
                                              Go onsite to the refund permit holder to see
                                              what tanks (properly marked for off-highway
                          Visit Refund Permit use) they have and what vehicles they have
                   6                          filling up from them. Talking to the taxpayer.                                                                                                                                                                     A
                             Holder onsite



                                                                                                                                                                                                                    KRS 138.354 allows us to
                                                                                                                                                                                                                    suspend up to 6 months and
                                                                                                                                                                                                                    revoke permits not more than 2
                              Is Taxpayer in                                                                                                                                                                        years. The taxpayer is allowed
                   7                                                                                                                                                                                                to appeal to the Kentucky                    A
                               Compliance?
                                                                                                                                                                                                                    Board of Tax Appeals if their
                                                                                                                                                                                                                    permit is suspended or
                                                                                                                                                                                                                    revoked.

                                                     See Separate Motor Fuels Compliance Map
                   8        Create CARS Bill                                                                                                                                                                                                                     A
                                                     Steps 8-22.




          Motor Fuels                                                                                                            8 of 9                                                                                                              4/29/2010
                                                                                                                                                       2. Page           1              of                          5
1. Process Name                                                                               1a. Tax Types: 054, 055, and 056
                                                                                                                                                       3. Date           7/14/2006
                                                                                                                                                       5. Process Begins
1. Compliance                                                             1a. Motor Fuels
                                                                                                                                                       Motor Fuels: Pull a dealer's monthly reports; Refund Permit: During review; Aviation Refund
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta/Motor Fuels Tax Compliance and Audit Sections
                                                                                                                                                       Assignment: Purchaser Assigns Refund Rights to Supplier.
4a. Functional Area:
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                               6. Process Ends
8a.                                                                       8b. Proposed
Present                                                                   Method                                                                                                                                                                                 24.
Method                                                                                                                                                 Motor Fuels: Collected amount owned on Bill; Refund Permit: Create CARS Bill; Aviation Refund       (E)mployee
            Current
                                                                                                                                                       Assignment: Create CARS Bill for Supplier.                                                            (M)anager
                                                                                                                                                                                                                                                            (C)omputer
                                                                                                                                                                                                                                                              (A)gency
                                                Process Detail                                                                      22. Attachments                                23. Step Required by:                                                   (T)Taxpayer
             19. Step
18. Symbol                20. Process Step          21. Process Notes                                             Documents      Reports        Form   Correspondence        Statute      Regulation       Policy             25. Business Rule
             Number
Aviation                                             We sign these out on a card in the dealer's
                            Aviation Refund
Refund                                               folder (within filing cabinet) when taken for
                              Assignment
Assignm                                              review.
                              Compliance
  ent                        Pull a dealer's
                            Does Purchaser
                           monthly report(s)
                           apply for refund or
                   1                                                                                                                                                                                                                                             A
                               assigns to
                               Supplier?

                            (See 'Separate
                   2                                                                                                                                                         KRS                                                                                 A
                           Registration Map)
                                                                                                                                                                           138.210-
                           Purchaser assigns                                                                                                                               138.502,
                   3                                                                                                                                                         KRS                                                                                 T
                            right to Supplier
                                                                                                                                                                           234.310-
                            Supplier does not                                                                                                                              234.440,
                   4          charge tax to                                                                                                                                and KRS                                                                               T
                               Purchaser                                                                                                                                    224.60-
                                                                                                                                                                              145
                          Supplier applies for
                   5                                                                                                                                                                                                                                             T
                                Refund

                             Motor Fuel Tax
                             updates Excel
                            Spreadsheet that
                   6         Purchaser and                                                                                                                                                                                                                       A
                            Supplier are not
                           claiming refund on
                              same gallons

                              Has Supplier
                   7       claimed too many                                                                                                                                                                                                                      A
                          gallons for Refund?

                                             See Separate Motor Fuels Compliance Map
                            Create CARS Bill
                   8                         Steps 8-22.                                                                                                                                                                                                         A
                              for Supplier




          Motor Fuels                                                                                                            9 of 9                                                                                                              4/29/2010

								
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