Attachment H Detailed Requirements Page | 1

Municipal Filings Replacement Stakeholder Requirements

Table of Contents

1 Summary 2 User Roles and Privileges 3 Internal and External User Functionality

3.1 Annual Filing

3.1.1 Annual Reports

3.1.1.1 Filing Annual Reports

3.1.1.2 Report In Lieu of Audit Filing

3.1.2 Annual Filing Fee Payment

3.1.3 Annual Financial Summary

3.2 Notification Center

3.2.1 Sending Messages

3.2.2 Receiving Messages

3.3 Searches

3.3.1 Entity Search and Results

3.3.2 Firm Search and Results

3.3.3 User Search and Results

3.4 Management

3.4.1 Entity Management

3.4.2 Firm Management

3.4.3 User Management

3.4.3.1 Entity Notification Subscriptions

4 Internal User Functionality

4.1 Dashboards

4.1.1 Audits Division

4.1.1.1 Application Administrator Dashboard

4.1.1.1.1 Board of Accountancy Data Upload

4.1.1.1.2 Documents and Records Destruction Queue

4.1.1.1.3 Manage Annual Filing Fields

4.1.1.1.4 Manage Audit Trail

4.1.1.1.5 Manage Daily Message

4.1.1.1.6 Manage Entity type Groups

4.1.1.1.7 Manage Fee Schedule

4.1.1.1.8 Manage Notifications and Schedules

4.1.1.1.9 Manage Report Type Thresholds

4.1.1.1.10 Manage Retention Schedules

4.1.1.1.11 Manage System Controls

4.1.1.1.12 Manage Templates and Communications

4.1.1.1.13 Manage Users, User Roles, and Privileges

4.1.1.1.14 Manage Value Lists

4.1.1.1.15 Manage Watch List Actions

4.1.1.1.16 Phone Log Purge

4.1.1.2 Municipal Program Manager Dashboard

4.1.1.3 Municipal Program Staff Dashboard

4.1.1.4 Municipal Program Auditor Dashboard

4.1.2 Business Services Division

4.1.2.1 Accountant Dashboard

4.1.2.2 Cashier Dashboard

4.2 Audits Division Municipal Program Functionality

4.2.1 Ad Hoc Querying

4.2.2 Application Event Viewer

4.2.3 Desk Reviews

4.2.3.1 Entity or Firm Random Sampling

4.2.3.2 Desk Review Data Upload

4.2.4 Notifications

4.2.4.1 Autogenerated Notifications

4.2.4.2 System Notification Scheduler

4.2.5 Printable Letters and Forms

4.2.6 Review Queue

4.2.6.1 Annual Filing Item Review

4.2.6.2 Certificate of Compliance Request Review

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4.2.6.3 Entity Dissolution Request Review

4.2.6.4 Entity Name Change Request Review

4.2.6.5 Entity or Firm User Access Request Review

4.2.6.6 Entity Type Change Request Review

4.2.6.7 Extension Request Review

4.2.6.8 New Entity Request Review

4.2.6.9 New Firm Request Review

4.2.6.10 Reporting Period End Change Request Review

4.2.6.11 Manage Review Queue Rules

4.2.7 System Processes

4.2.7.1 Annual Filing System Process

4.2.7.2 Manual In Lieu Filer Form Generation Process

4.3 Business Services Division Financial Services

4.4 All Internal User Functionality

4.4.1 Reports 37

4.4.1.1 Reports - Audit Summary Reporting

4.4.1.2 Reports - Incomplete Filings Report

4.4.2 Phone Log

4.4.3 Watch List

5 External User Functionality

5.1 Dashboards

5.1.1 Entity Users

5.1.1.1 Entity Account Administrator

5.1.1.2 Entity Official

5.1.2 Firm Users

5.1.2.1 Firm Account Administrator

5.1.2.2 Firm Auditor

5.2 Entity User Functionality

5.2.1 Entity Selection

5.2.2 Entity User Access Review

5.2.3 Entity Requests

5.2.3.1 New Entity Request

5.2.3.2 Entity Name Change Request

5.2.3.3 Entity Type Change Request

5.2.3.4 Reporting Period End Date Change Request

5.2.3.5 Entity Dissolution Request

5.2.3.6 Entity Access Request

5.2.3.7 Entity County Change Request

5.3 Firm User Functionality

5.3.1 Client List

5.3.2 Firm Requests

5.3.2.1 Firm Creation Request

5.3.2.2 Firm Access Request

5.3.2.3 Firm User Access Review

5.4 All External User Functionality

5.4.1 Filings and Requests History

5.4.2 Draft Filings and Corrections

5.4.3 Requests

5.4.3.1 Extension Request

5.4.3.2 Certificate of Compliance Request

6 Public Functionality 7 Integrations

7.1 Ecommerce Integration

8 Data Migration

8.1 Current Municipal Filings Database Data Migration

8.2 File System Documents Migration

9 Glossary 10 Appendices

10.1 Current Municipality (Entity) Types

10.2 Current Oregon Counties

10.3 Sample Invoice

10.4 Sample Letter

10.5 Current Fee Schedule

10.6 Annual Report Monetary Minimum and Maximum Thresholds

10.7 Annual Report Filing Decision Tree

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1 Summary

Background and Strategic Fit

Secretary of State’s municipal filing application (MUNI) was created in 2005. It serves as an integral resource to help the Secretary of State administer the Municipal Audit Program, as required by ORS 297. At present, MUNI serves as a repository for records related to over 1,800 local governments across the State of Oregon. All local governments including counties, cities, school districts and educational service districts, many special districts, and municipal corporations are subject to the Oregon Municipal Audit Law. Organizations formed under Oregon Revised Statute 190, including councils of government, are also subject. All municipalities subject to Municipal Audit Law must also register with the Secretary of State, Audits Division. By registering, the municipality can complete the annual required filings, which provide accessibility and transparency to the public.

The Audits Division seeks to replace MUNI with a new, modern system. A new system is desired for following reasons:

1. Manual processes and workarounds: The current system involves an abundance of time-intensive, manual processes. A new system could automate many of these processes and generate significant time savings for the agency.

2. Unstable and outdated system: The current system is outdated, unstable, and difficult to modify/customize.

3. Potential to improve customer service: With a new system, the interactions/experience with the Secretary of State could be significantly enhanced/improved.

Goals

• Improve access to information to increase transparency to Oregon public stakeholders.

• Improve data processing efficiency and integrity.

• Substantially reduce manual data entry for Municipal Program internal staff.

Assumptions

• All Oregon Revised Statute requirements related to municipal filing shall be met.

• Target production platform shall provide ample processing power for an enterprise application.

• The application and server environment shall handle 1 to 100 external and internal users during peak processing times without causing the application to hang (stop working); also need to factor in public searches during peak and non-peak times.

• Application shall deliver functionality and features via multiple browsers and browser versions.

• Application shall deliver functionality via multiple devices, from a mobile phone to a workstation.

• Best practices for selected environment shall be followed for application design, coding, maintainability, security, and implementation.

• Existing SoS development (database, coding, web, security) standards for environment shall be followed; when no standards exist, SoS project team should be consulted for guidance.

• Application code and environment security vulnerability scans shall be integrated as part of the development and testing process.

• Tyler Technologies is Oregon State’s ecommerce partner, so this solution shall need to integrate with Tyler Technologies for ecommerce functionality.

Constraints

• None at this time.

Dependencies

• None at this time.

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2 User Roles and Privileges

# Requirements

1. The solution shall require unique access credentials (authentication) for every application user (other than public users).

2. User account information that can be managed by users shall include (but is not limited to):

• Name (first and last)

• 1 to many phone numbers and types

• 1 to many email addresses

• Other related information, if needed (ie, auditor CPA license number)

• Solution preference settings as allowed

3. Users shall be able to identify a primary (default) phone number and email address.

4. The following types of users shall be allowed access to the system:

Internal

• User who requires credentials and access to the application for the purposes of reviewing filings, entering data, executing privileged system functions

• User with elevated permissions within application

• The following user groups shall be identified as internal users:

o Member of the Municipal Program Staff o Member of the Business Services Division Accounting Staff

External

• User who submits filings and updates information on behalf of an entity or firm

• User who requires credentials and access to the application for the purposes of entering and submitting filings, updating data, executing privileged system functions

• The following user groups shall be identified as external users:

o Entity official o Member of an accounting firm

Public

• Member of the public who searches for information related to an entity or firm

5. The solution shall provide Municipal Program Staff users with user account management for maintaining all application user accounts.

6. The solution shall provide internal and external users with user account management so that personal user account information can be maintained.

7. All internal and external user roles shall have the following application permissions:

• Log in/out of application

• Access to role-appropriate dashboards and functionality

• Search data

• Access application help features (if any)

• Print (eg, screens, reports, query results)

8. Solution shall provide an internal user role for production validation purposes only. (Anything touched by user with role would not be viewable by the public or impact “real” data – filings, entities, firms.)

9. The following user roles shall be implemented in the solution:

• Application Administrator

• Municipal Program Manager

• Municipal Program Staff

• Municipal Program Staff Auditor (for desk reviews)

• Business Services Accountant

• Business Services Cashier

• Entity Account Administrator

• Entity Official

• Firm Account Administrator

• Firm Auditor

• Public

10. The following roles shall be considered internal (employee of SoS agency):

• Application Administrator

• Municipal Program Manager

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• Municipal Program Staff

• Municipal Program Staff Auditor (for desk reviews)

• Business Services Accountant

• Business Services Cashier

11. The following roles shall be considered external (not an employee of SoS agency):

• Entity Account Administrator

• Entity Official

• Firm Account Administrator

• Firm Auditor

12. The following role shall be considered public:

• Public

13. Public shall have access to all public functions like search and results without the need of user authentication (eg, identity management):

• execute searches on the public search function

• save search results to a text file on his/her local machine.

• access application help features (if any)

• print (eg, screens, reports, query results)

3 Internal and External User Functionality

3.1 Annual Filing

Note: Oregon law requires local governments to file annual financial reports and other items with the Secretary of State Audits Division. Depending on the annual expenditures of the local government, an audit may be required.

# Requirements

1.

Every legally-established Oregon entity that has not been dissolved is required to satisfy annual statutorily-required reporting requirements.

If an entity is active during a reporting period, then entity shall be required to file annual reports; an entity is considered active (and required to file) if:

• the entity was doing business (was active) prior to and during the reporting period

• the entity stopped doing business (became inactive) after the start of or during the reporting period

2. The system shall track filings for and actions by an entity for however many years the entity is required to file.

3. For all annual reporting filing items, online filing functionality shall be available in the system so that annual reporting information can be captured and submitted to the Municipal Program.

4.

At a minimum, the following filing items shall be required to be submitted annually by entities in order to meet statutory requirements:

• Financial summary information

• Uploaded annual report (PDF)

• Filing fee payment

In addition to the above, the following items shall be required for audit reports and allowed for review reports if deficiency findings are reported:

• Plan of Action (POA)

• Document detailing the reported findings

Note: the In Lieu of Audit Report is the exception to the above; entities that submit this report will not have to upload a PDF version of the report, because the system will be able to generate a PDF version.

5. A reporting period shall be defined as any fiscal period of 1 day and not to exceed 12 months; the system shall not allow a user to enter a reporting period that is more than 12 months.

6. The reporting period starting and ending date shall be determined based on entity's reporting period end date (also known as fiscal year end), which is defined as one of the entity’s attributes.

7.

The user shall be able to override the pre-populated reporting period start date and end date for any online filing functionality; however, only Entity Account Administrators can request a change to an entity’s reporting period end date, so overriding the date only changes the reporting period for which annual filing items are being filed – it does NOT change entity’s reporting period end date attribute value itself.

8. Reporting period start and end dates shall be validated, if they are changed from pre-populated values, to ensure that reporting period is at least 1 day and not more than 12 months.

9.

The following roles shall be able to create, save, and delete draft (or unsubmitted) annual filing items for entities:

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• Municipal Program Staff

• Entity Account Administrator

• Entity Official

• Firm Account Administrator

• Auditor

10.

The system shall relate all annual reporting filing items (drafted or submitted), documents received, and actions taken for an entity with the following:

• The entity for which filing item was drafted or submitted

• The reporting period for which filing item was drafted or submitted

• The user who drafted or submitted filing item for the entity

• The firm involved in writing the annual report, if applicable

11. Multiple versions of annual reporting filing items may be drafted and submitted during a single reporting period, with all versions of filing items being associated with its respective entity, reporting period, and user.

12.

System shall allow filing items to be saved as drafts and/or submitted even if items do not adhere to defined business rules (eg, correct report filed, certain validation discrepancies).

Note: Municipal Program staff will follow up with entities regarding incorrect submitted filing items per program processes.

13. The system shall not allow filing item submissions that contain invalid data as defined by certain validation rules (eg, invalid characters in fields or values too long for database columns).

14. If all of an entity's annual filing items are not received by the Municipal Program after the filing due date, then the entity shall be subject to receiving a variety of notifications (eg, emails, letters, invoices) regarding filing delinquency.

15. The system shall have a way of tracking the date the filing document is received by the Municipal Program.

16.

Filing items for an entity (eg, financial information, report upload, fee payment, deficiency details) shall be allowed to be submitted together as a package or as separate submissions on different days at different times.

Note: Municipal Program staff will follow up, through system-generated notifications or program processes, with entities that do not fulfill their filing obligations for a reporting period.

17.

If a special district entity has its dissolution indicator set and an annual report (or any annual filing item) is submitted for the entity, then the following shall occur:

• the dissolution indicator shall be cleared

• a notification shall be sent to the Municipal Program that an entity scheduled for dissolution has submitted a filing item

• filing item shall appear in Municipal Program’s Review Queue

18. Only internal users shall be able to delete submitted annual filing items; exception is when an invoice has been generated for payment.

19. An entity's submitted filing items shall appear in that entity's submitted filing items queue, which will be available to view by authenticated users with access to that entity.

20. Submitted filing items for all entities shall be available for viewing by Municipal Program and Business Services internal users.

21. Submitted filing items shall not appear in the Municipal Program Staff's work queue unless there are issues with the filing items or if the filing items meet a pre-defined criteria (eg, wrong report, wrong info submitted, firm that submitted has a "review" indicator set).

22. An entity’s submitted filing items (eg, uploaded report, financial information, indication that fee was paid, deficiency details) shall be viewable by the public via the public search/results function even if all filing items for the reporting period have not yet been submitted.

23. Filers shall have 30 days after the annual report (PDF report) has been submitted to submit all filing items that are due for the reporting period.

24. If filer does not pay filing fee when financial summary expenditure amount is submitted, then an invoice shall be generated.

25. Email notifications shall be sent at scheduled intervals prior to the filing deadline date to entities that have filing items due.

26. All complete and incomplete filing activities (eg, which items have been submitted, which items are still due) for a reporting period shall be displayed clearly on external user’s dashboard.

27. Filer shall be required to indicate on the online filing form the auditing firm associated with the filed report, if an auditing firm created report.

28. User shall be able to select from a list of auditing firms registered in the system or enter the name of an auditing firm not yet registered in system.

29. If user who is submitting the annual report is affiliated with a firm, then that user’s firm shall auto-populate on the online filing form.

30.

If user enters the name of an auditing firm that is not registered in the system, then when the annual report is submitted, the following shall occur:

• Notification shall be sent to Municipal Program that a filing item was submitted listing an unregistered firm

• Submitted filing item shall display in the Municipal Program’s Request Queue so that the firm can be reviewed and registered in the system

Note: Firm has to be a licensed municipal auditor (Oregon requirement), so unregistered firms need to be reviewed by the Municipal Program team.

31. The system shall provide a way for filers to view a list of an entity's draft and submitted filings grouped by reporting year.

32. Internal user shall be able to reinstate an entity that has been dissolved.

33. When a user submits a filing item for an entity for any reporting period and the filing fee for that entity and reporting period has not been paid, the system shall display a reminder that a fee payment is due.

34.

When the net expenditure amount (financial information filing item) for an entity is entered, the system shall be able to calculate the filing fee; until the expenditure amount is entered, any alerts or payment reminders created by system shall indicate that a payment is due but shall not list the specific fee amount.

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35. User shall be able to draft and submit different annual report types for a single reporting period – entity may file one report of wrong type and then file correct report in the same reporting period.

36. If an entity files a report of one type but should have filed a different report type, then even if the wrong report is on time, the entity shall be considered as filing late and has not fulfilled its annual filing obligation.

37.

If the system detects that a filing item of the same type has been drafted or submitted for the same reporting period, then an alert shall display, asking user if the item is a revision of a previous item.

• Yes - If user indicates that the filing item is a revision, then the system shall allow user to continue with filing activities

• No - If user indicates that the filing item is NOT a revision, then the system will stop the user from continuing to file and suggest that the user ensure the filing activity is for the correct entity and/or reporting period

38. If a user submits a filing item on time but subsequently follows up with a revision of the submitted filing item, then the associated entity shall not be considered late in filing for the reporting period.

39. A revised filing item shall be associated with the same reporting period as the original filing item.

40. User submitting a revised filing item shall be required to include a brief description of the revision.

41. The system shall have a way to indicate if a submitted filing item has changed since its last submission.

42. The system shall allow internal users the ability to view original versions of filing items.

43. The system shall determine, based on defined criteria, which version of a filing item to make available to the public search.

44. Until a compliant (correct) filing item is submitted, the non-compliant (incorrect) filing item shall be viewable via the public search.

45.

If a filing item is filed completely online and user chooses to revise the filing item for the current reporting period, then:

• Values for the current reporting period’s prior submission shall be displayed so that user can update those values

• User shall have ability to reset entire form, if desired, to start the filing over without prior values

46. While a revised filing may have a new submission date, the original filing due date for the entity shall not change.

47.

If user initially submitted the wrong report type and follows up with submitting the correct report type, then the filing date for the correct report type shall take precedence.

Note: This requirement applies to the filing of the annual report (PDF); if an AUP (incorrect report) was originally submitted via the online filing form and an audit (correct report) was later submitted, then the date the audit report was submitted supersedes when the AUP was submitted. The correct report being filed determines whether or not an entity filed timely or late or not at all for a reporting period.

48. User shall not be required to pay a filing fee for a revised filing if the filing fee for original/prior filing has been paid.

49.

If user submits filing item, then the following shall occur:

• Filing item shall be marked as "submitted" to the Municipal Program

• Filing item shall appear in user's filings and requests history queue

• User shall receive a receipt confirmation notification

50.

If user saves a draft of a filing item, then the following shall occur:

• Filing item shall be saved as a draft

• When saving a draft version of filing item, normal validations that occur during online form submission shall not occur

• Filing item shall be accessible in the Draft Filings queue to all users with access to entity information

51.

If user resets filing page, then if there are any unsaved changes, an alert shall display notifying user that unsaved changes will be lost if action continues; alert options shall be:

• Clear – unsaved changes are lost and page is cleared of values

• Restore - unsaved changes are lost and defaults are restored

• Cancel - reset action is stopped, allowing user to save changes or choose a different option

52.

If user chooses to send in-app message to Municipal Filing Program team, then the following shall occur:

• User shall be able to enter message text and send message

• User's message shall appear in his/her notification center

53.

If user chooses to return to dashboard, then if there are any unsaved changes, an alert shall display notifying user that unsaved changes will be lost if action continues; alert options shall be:

• Ok - unsaved changes are lost and user returned to dashboard

3.1.1 Annual Reports

3.1.1.1 Filing Annual Reports

# Requirements

1.

The annual report types shall be:

• Report In Lieu of Audit (aka in lieu report)

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• Audit report

• Agreed Upon Procedures (aka AUP)

• Review report*

2. *The Review report has been phased out as part of legislation passed in 2023, but it shall continue to be allowed to be filed for reporting periods prior to 2024.

3. The Review report shall be included in online search/results for historical purposes.

4. Each annual report type shall be associated with a minimum and maximum monetary threshold (range) that is used to determine which report an entity should file.

5. Multiple report monetary thresholds may exist, so the system shall apply the correct threshold based on the reporting period for which an entity is filing.

6.

The system shall determine the type of report an entity is eligible to file based on:

• entity's type

• entity's net expenditures

7. One of an entity’s required attributes is the report type that is expected to be filed for the next reporting period; either an Entity Account Administrator or Entity Official shall be required to provide this attribute value.

8.

The following entities are eligible to file an audit report:

• Charter school

• County

• School district

• Any municipality whose net expenditures are greater than the minimum and are equal to or less than the maximum defined monetary threshold for audit reports

• Adequate fidelity bond coverage

9.

The following entities are eligible to file a review report:

• Not a charter school and

• Not a county and

• Not a school district and

• Any municipality whose net expenditures are greater than the minimum and are equal to or less than the maximum defined threshold for review reports

10.

The following entities are eligible to file an AUP report:

• Not a charter school and

• Not a county and

• Not a school district and

• Any municipality whose net expenditures are greater than the minimum and are equal to or less than the maximum defined threshold for AUP reports

11.

The following entities are eligible to file an in lieu of audit report:

• Not a charter school and

• Not a county and

• Not a school district and

• Any municipality whose net expenditures are greater than the minimum and are equal to or less than the maximum defined threshold for in lieu of audit reports and

• Have proof of fidelity coverage

12. The system shall validate that the correct report is being filed by an entity, but filing submission shall not be stopped if an incorrect report is filed.

13.

Based on the combination of the entity’s expected report type attribute and the entity's fiscal year end date (month and day), the system shall determine the due date for when submission of all filing items needs to be completed:

• If the expected report type is Report In Lieu of Audit, then the entity's filing due date is 90 days after the entity's fiscal year end month and day.

• If the expected report type is an Audit, Review, or AUP then the entity's filing due date is 180 days after the entity's fiscal year end month and day.

14.

Should an entity submit its annual report prior to its filing due date, then the entity shall have 30 days to submit the rest of its filing items (eg, financial information, fee payment, deficiency details and Plan of Action – if deficiencies are identified).

Note: the 30-day window is separate from an entity’s filing due date, which is based on report type filed.

15. The system shall display the report type that was filed for a reporting period.

16. The system shall indicate if the report filed has an uploaded report document.

17. The system shall capture the date a filing item is received by the Secretary of State’s Office.

18. The In Lieu of Audit report is the only report that shall be allowed to be entered fully online with no report upload necessary.

19.

For each document uploaded for a reporting year, the following information shall be required:

• Document title

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• Reason for uploading document

20.

Depending on the expected report type identified, certain pieces of summary information shall be either required or optional:

Value or Component In Lieu Review Not = Cities

Review = Cities AUP Audit

Expected Report Type x x x x Opinion Issued x x Basis of Accounting x x x x Deficiency Information Component x x

21.

Basis of accounting values shall be:

• Generally Accepted Accounting Principles (GAAP)

• Modified Cash Basis

• Cash Basis

22. The system shall pre-populate the report to be filed with the basis of accounting value identified the prior year, but the filer shall be allowed to identify a different basis of accounting if needed.

23. If there is no prior report from which to obtain the basis of accounting, then the system shall leave the field blank and require the filer to select the value from a list.

24. If the basis of accounting identified for the entity’s reporting period is different from what it was from the prior year, then when the filing item that is submitted (original version or revised version) to the Audits Division Municipal Program, it should appear in the internal users' review queue

25. Filer shall be required to enter a financial state opinion for entity’s annual report if the expected report type is an Audit; if expected report type is not an Audit, then entering an opinion issued is optional.

26.

Opinion issued values shall be:

• Unmodified

• Qualified

• Adverse

• Disclaimer

27.

Basis of accounting values shall be:

• Generally Accepted Accounting Principles (GAAP)

• Modified Cash Basis

• Cash Basis

28. The system shall pre-populate filing form with the basis of accounting value identified the prior year, but the user shall be allowed to change the value.

3.1.1.2 Report In Lieu of Audit Filing

# Requirements

1.

When the in lieu online filing form is first displayed, the following values shall be pre-populated from the prior year's report:

• Entity legal name

• Entity ID

• Entity's mailing address

• Start date of reporting period, with the year portion defaulted to the next reporting period

• End date of reporting period, with the year portion defaulted to the next reporting period

• Registered agent

• Entity officials (officers)

2.

The following information shall be display only:

• Entity ID

• Entity legal name

• Start date of reporting period

• End date of reporting period

3. Any external user (entity or firm) shall be able to start and save a Report in Lieu of Audit draft report, but only an entity official shall be allowed to submit the report to the Municipal Program.

4. The system shall validate revenues and expenditures values to ensure that non-numeric data cannot be entered.

5.

User shall be allowed to change the reporting period start and end dates as needed, in the case of user intending to submit a report for a prior year.

Note: changing the reporting period start and end dates does NOT change the entity’s reporting period end date attribute; only an Entity Account Administrator can request that update.

6. User shall be able to indicate that report being completed is the final – last – report for the entity.

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7. When an in lieu report filing is marked as a "final report," then the user shall be required to upload documentation that shows that the entity has been legally dissolved.

8. If an in lieu report filing is marked as a "final report," then the filing shall appear in the Municipal Program’s Review Queue.

9. If user marks the report as the "final report" for the entity, then the reporting period should reflect the last day of the entity's reporting period, not the day when entity was legally dissolved.

10. User shall be allowed to update entity's address if user's role allows.

11. One and only one registered agent name shall be allowed to be entered if the report is being filed for a special district entity.

12.

The following information shall be captured for a registered agent if the entity for which report is being filed is a special district:

• Registered agent's name

• Registered agent's address (street, city, state, zip)

13. User shall be allowed to update the registered agent name and address.

14. The system shall display an indicator if the registered agent listed on form is also registered in the system.

15.

User submitting report for a special district entity shall receive an alert that a registered agent name is required if no registered agent name has been entered.

• Ok - continue with report submission without registered agent name

• Cancel - stop submit action to allow user to enter a registered agent name

16. If form has been submitted without a registered agent name, then the system shall include in the filing receipt email information regarding the special district requirement of a registered agent and a link to form to submit registered agent for entity.

17.

User shall be able to update the following information associated with officers for the entity:

• Name

• Title

• Address (street, city, state, zip)

18. At least 1 officer name shall be required for the filing form to be submitted.

19. Entity officer's name may also be entered as registered agent.

20. Not all entity officers will be registered system users, so the system shall not validate officer name against system users.

21.

The following information related to fidelity coverage shall be required for form submission:

• Name of company

• Name of person(s) covered

• Amount of coverage

22. At least 1 name of a person covered by fidelity coverage shall be allowed.

23. Coverage amount entered shall equal or exceed the Part B Expenditures / Disbursements total amount.

24. Uploading the coverage certificate shall be optional.

25. Users shall be able to enter information related to revenues/receipts, expenditures/disbursements, and transfers between funds.

26.

Users shall be able to identify the basis of accounting, selecting from one of the following:

• Cash

• Other

27.

The following revenue/receipt account types shall be displayed by default on the form:

• Property taxes

• Charges for services

• Assessments

• Grants (state and federal)

• Long-term debt proceeds

• Other revenues

28. Any other revenue/receipt account types that were added on entity’s prior year's report shall be displayed on the current form.

29.

The following fund shall be displayed and cannot be removed from the filing form:

• General operating fund

30. All funds listed on entity’s prior year's report shall be pre-populated onto form.

31. User shall be able to add additional revenue/receipt account rows by selecting from a list of available types or by manually entering types.

32. User shall be able to remove revenue/receipt account rows.

33. User shall be able to add additional fund columns as needed.

34. The user shall be able to enter the name of the fund, if an additional fund column is added.

35. The user shall be able to remove fund columns.

36. If the entity is subject to local budget law (indicator attribute set for entity), then an additional column labeled "Budget" shall be displayed for each fund entered; otherwise, the only column displayed for a fund shall be labeled "Actual."

37. Upon form submission, if no values are entered in Budget columns (if displayed), then the system shall populate the Budget column for each row with 0.

38. The system shall calculate the total of all Actual column values for each revenues/receipts account type row (total of each row, across).

39. The system shall calculate the total of all revenues/receipts account type row totals (ie, Part A total; total of each row, down).

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40.

The following expenditures/disbursements account types shall be displayed by default on the form:

• Personal services

• Material and services

• Capital outlay

• Debt service

• Contingencies

• Other expenditures

41. Any other expenditures/disbursements account types that were added on the prior year's report shall be displayed on the current form as well.

42.

The following fund shall be displayed by default on the form:

• General operating fund

43. All funds listed on prior year's report shall be pre-populated onto filing form.

44. The user shall be able to add additional expenditures/disbursements account type rows by selecting from a list of available types or by manually entering types.

45. The user shall be able to remove expenditures/disbursements account type rows.

46. The user shall be able to add additional fund columns as needed.

47. The user shall be able to enter the name of the fund, if an additional fund column is added.

48. The user shall be able to remove fund columns.

49. If the entity is subject to local budget law (indicator attribute set for entity), then an additional column labeled "Budget" shall be displayed for each fund entered; otherwise, the only column displayed for a fund shall be labeled "Actual."

50. Upon form submission, if no values are entered in Budget columns, then the system shall populate the Budget column for each row with 0.

51. The system shall calculate the total of all Actual column values for each expenditures/disbursements account type row (total each row, across).

52. The system shall calculate the total of all expenditures/disbursements account type row totals (ie, Part A total; total of each row, down).

53. If the user has entered more than 1 fund in Part A (Revenues/Receipts) or Part B (Expenditures/Disbursements), then the user shall be required to enter information related to transfers between funds; if only 1 fund is listed in Parts A and B, then Part C does not need to be entered.

54.

The following 2 transfer types shall be displayed by default:

• Transfer-in

• Transfer-out

55. The user shall be able to indicate that the form is being submitted on behalf of another person.

56.

User shall be required to enter the following contact information for the person for whom the form is being submitted:

• Name (first and last)

• Title

• Email address

• Phone number

57. System shall calculate the annual filing fee based on Part B - Expenditures/disbursements total value.

58. User shall be able to pay annual filing fee from the filing form, with current (or applicable) fee schedule displayed.

59.

If user chooses the submit option, then the following shall occur:

• Filing form shall be marked as "submitted" to the Municipal Program.

• Filing may appear in Municipal Program’s Review Queue, depending on business rules defining when a filing needs internal review

• Filing shall appear in user's filings and requests history queue.

• User shall receive a receipt confirmation notification

60.

If user chooses to save filing as a draft option, then the following shall occur:

• Filing form shall be saved as a draft.

• When saving a draft version, normal validations that occur during form submission shall not occur, allowing user to save an incomplete form.

• Filing form shall be accessible in the Draft Filings queue to all users with access to entity information.

61.

If user chooses reset filing form option, then if the form has any unsaved changes, an alert shall display notifying user that unsaved changes will be lost if action continues; alert options shall be:

• Ok - unsaved changes are lost and form is reset to defaults

62. User shall be able to print the form, populated with default values, to user’s local printer.

63. User shall be able to print the form, completed or not, to user’s local printer.

64.

If user chooses the send a message to the Municipal Program option, then the following shall occur:

• User shall be able enter message text and send message.

• User's message shall appear in his/her notification center

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65.

If user chooses return to dashboard option, then if the form has any unsaved changes, an alert shall display notifying user that unsaved changes will be lost if action continues; alert options shall be:

• Ok - unsaved changes are lost and form is reset to defaults

• Cancel - reset action is stopped, allowing user to save changes or choose a different form option

3.1.2 Annual Filing Fee Payment

1.

User shall have 3 ways to pay filing fees online:

• through an online public portal that allows 1 to many fees to be paid for a single entity

• when annual filing is submitted for a single entity

• through the invoice process

2. Paper check fee payments shall be accepted but only internal users will be able to enter these payments, manually.

3. A user shall be allowed to make multiple filing fee payments for an entity for a reporting period.

4. Users shall be allowed to pay fees at any time during reporting periods with restriction that fee payments for future reporting periods shall not be allowed.

5. If the financial summary information with the net expenditures amount has not been submitted for the reporting period, then the user shall be provided with a list of possible fee amounts from which to choose; user shall not be able to enter a custom fee amount.

6. If the financial summary information with the net expenditures amount has been submitted, then the fee shall be calculated per pre-defined formula (eg, based on value of net expenditures and where that amount falls in report monetary threshold ranges).

7.

Any amount of fee payment shall be accepted, although if fee payment is paid online, then user shall be restricted to the fee amounts presented; users shall not be allowed to enter custom fee payment amounts.

Ex: if user selects a lesser fee to pay, then entity will owe; if user selects a greater fee to pay, then entity will receive a refund.

8. Multiple fee schedules shall be managed within solution, with filings submitted prior to the schedule change being subject to the prior schedule, and filings submitted on/after the schedule change being subject to the new schedule.

9.

User making filing fee payment for an entity’s filing shall receive:

• email receipt upon completion of payment

• dashboard indication that payment was made for entity for a reporting period

10. Users with access to view entity information shall be able to view all annual filing fee payments made for an entity.

11.

Authenticated and non-authenticated users shall be able to pay filing fees online:

• Authenticated users – option shall be available through logged-in user's dashboard

• Non-authenticated users – option shall be available through the Audit Division Municipal Filing program web page

12.

The following payment methods shall be available to users:

o Credit/debit card o Echeck (ACH)

13.

Users shall be provided with the following ways to search for the entity for which to pay filing fees:

• Search by entity ID number Or, if entity’s ID number is not known:

• Filter by the following:

o Entity's county of operation o Entity's government type o Entity's name

14.

Searching on an entity's name shall cause the system to search:

• entity's current legal name

• entity's current DBA name

• any of entity's prior (historical) legal and/or DBA names

15. If searching for an entity for which to pay filing fee results in multiple entities being returned, then the user shall be able to select an entity from the results list.

16. Upon selecting entity, the user shall see a list of reporting periods for which fees are due.

17. User shall be allowed to select a fee to pay if fee hasn't been calculated due to financial information not having been filed.

18. Total of all fees selected to be paid shall be displayed so that user will know total fee amount to pay.

19. Submitting fee payment(s) shall result in user being navigated to the Tyler Technologies' (NIC USA) Common Checkout Page (CCP) for payment information entry.

20. Submitting fee payment shall result in user being navigated to the Tyler Technologies' Common Checkout Page (CCP) for customer and payment information entry.

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21. A list of all entity fees being paid (1 to many) shall be displayed in the CCP prior to user submitting final payment so that user can verify fees being paid.

22. User shall receive a payment receipt upon submitting payment.

23. User shall be able to print a “print friendly” payment receipt to a local device. (“Print friendly” means printing only the payment receipt, not and entire web page or extraneous information.)

24. Errors that occur during the payment process shall be displayed prominently.

25. User shall return to the online filing page or user’s dashboard upon submitting payment.

26. User shall have the option not to pay the filing fee for a reporting period, opting to submit filing items but not pay filing fee.

27. When a user does not pay the filing fee for a reporting period, user shall be sent a payment invoice via email and/or mail for the fee amount for the reporting period.

28. If an entity becomes effective in the middle of a reporting period, then that entity shall be required to pay a filing fee for that reporting period.

29. If an entity becomes inactive during a reporting period, then that entity shall be required to pay a filing fee for that report period.

30. If an entity is dissolved during a reporting period, then that entity shall be required to pay a filing fee for that report period for as long as the entity was active.

31.

Partial payments shall not be allowed except in the following circumstances:

• Balance due amount exists due to an existing partial payment;

• Balance due amount exists due to selection of a filing fee that is less than the filing fee calculated after the financial summary information has been submitted.

32. For an entity, all reporting periods with outstanding balances shall be displayed, including reporting periods where no filing item was submitted.

33.

Online payment transactions shall transmit the following information to Tyler Technologies payment vendor via the CCP:

• Reporting period for the filing fee being paid

• Entity number of the entity for which filing fee is being paid

• Invoice number, if one was generated for the entity and fiscal year being paid

• Specific DIS transaction code: 190 for a non-invoiced, regular payment; 176 for a payment when an invoice has been issued for entity for the reporting period

Note: Providing the appropriate DIS transaction code comes into play when online payments are processed into DIS.

34. Filing fee schedule shall display fee schedule that is appropriate for the selected government’s type (eg, county, city, school district).

35. Filing fee schedule shall not be displayed when there are no unpaid fees to display for an entity

3.1.3 Annual Financial Summary

1. The system shall require financial summary information to be entered for all financial report types.

2. An “help" system shall be available for users to guide them on what is needed to file financial summary information.

3. Users shall be able to add comments or notes to the filing item.

4. Users shall be allowed to submit financial summary information with certain data errors.

5. The system shall validate summary values to ensure that non-numeric data cannot be entered when numeric data is expected.

6. User shall be able to submit financial summary information components in separate submissions.

7.

User shall be able to submit financial summary information to the Municipal Program:

• Filing shall be marked as "submitted" to the Municipal Program.

• Filing shall appear in user's filings and requests history queue.

• User shall receive a receipt confirmation notification.

8.

User shall be able to save a draft of the financial summary information entered:

• Filing item shall be saved as a draft.

• When saving a draft, normal validations that occur during submission shall not occur.

• Draft shall be accessible in the Draft Filings queue to all users with access to entity information.

9.

User shall be able to reset the filing form

• If unsaved changes are detected when reset is initiated, then an alert shall display notifying user that unsaved changes will be lost if action continues; alert options shall be:

o Ok - unsaved changes shall be lost and form reset to default values.

o Cancel - reset action shall stop, allowing user to save changes or choose a different option.

10.

User shall be able to send a message to the Municipal Program team:

• User shall be able enter message text and send message.

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• User's message shall appear in his/her notification center.

11.

User shall be able to return to user’s dashboard:

• If unsaved changes are detected when option is initiated, then an alert shall display notifying user that unsaved changes will be lost if action continues; alert options shall be:

o Ok - unsaved changes shall be lost and form reset to default values.

o Cancel - reset action shall stop, allowing user to save changes or choose a different form option.

12. The user shall be allowed to enter the total number of deficiencies reported.

User shall be able to enter the following types of deficiencies:

• Internal controls

• Accounting errors / misstatements

• Non-compliance

14.

If the total number of deficiencies reported by user is greater than 0, then the following information shall be required for each deficiency reported:

• Was the deficiency a result of a financial statement finding? (Yes or No)

• Material Weakness or Significant Deficiency

• Text of Finding

• How deficiencies were communicated

15.

User shall be able to identify 1 to many ways that deficiencies were communicated:

• Report issues in accordance with government Auditing Standards

• Communication in accordance with Statement on Auditing Standards AU-C 265 "Communication Internal Control Related Matters Identified in an Audit"

• Other (specify communication)

• No deficiencies

16. User shall be able to identify "Other" in regards to how deficiencies were communicated, but then user shall be required to enter text describing the other communication method.

17. User shall be allowed to upload 1 or more communication documents.

18. User shall be required to upload the Plan of Action (POA) when 1 or more deficiencies are reported.

19. User shall be able to copy/paste the text of the POA onto filing form so that information is searchable.

20.

User shall be able to enter the revenues and/or receipts for the reporting period:

• a. Revenues from government-wide statement of activities

• b. Fiduciary fund additions

• d. Revenues of component units

• e. Taxes, assessments and other collections to be distributed to other governments

21.

The system shall make the following Revenues and/or Receipts calculations and display calculated value automatically:

• Gross revenues subtotal = a. Revenues from government-wide statement of activities + b.Fiduciary fund additions

• Exempt revenue subtotal = d. Revenues of component units + e.Taxes, assessments and other collections to be distributed to other governments

• Net revenues = Gross…