Performance Standards

Voya Funds

Performance Standards

Department: Financial Analysis and Reporting (“FAR”)

Position: Financial Analysis and Reporting Analyst

Revised: March 2015

Purpose: To document and communicate the core performance standards that should be attained by a Financial Analysis and Reporting Analyst with 18 months (or less) of experience in the department.

Financial Statement Preparation

·  Generate financial statements (balance sheet, income statement, statements of changes, and financial highlights) utilizing Confluence’s Unity Financial Statement application by ensuring all data points are fed in from fund accounting trial balance, with 100% accuracy, and ensure all related journal entries are booked accurately;

·  Demonstrate knowledge of the impact of journal entries on the net asset value of the Fund by providing impact analyses to the Supervisor/Manager when presenting draft shareholder reports for review by requested due date;

·  Accurate markup and review of financial annual/semi-annual report, including all tables in the shareholder report which consist of the following:

-  Performance tables

-  Portfolio turnover ratios

-  Expense examples

-  Purchases and sales

-  Transactions with affiliated and related parties

-  Capital stock activities

-  Securities Lending Note (if applicable)

-  Reorganization Note (if applicable)

-  5% Expense Liabilities Note (if applicable)

·  Complete associated checklists (financial statements, POI, and semi-annual/ annual report checklist);

·  Support related audits and review process along with providing additional back-up or analysis to independent auditors on a case by case basis

Fund Accounting Review

·  Populate and analyze monthly Reimbursement Analysis template and utilize cap-sheets when necessary;

·  Analyze current factors (bills, write-offs, estimates) to determine most up-to-date estimates for each expense type in Confluence’s Unity Budgeting application;

·  Analyze YTD reimbursement for accuracy and determine if class-specific entries are necessary;

·  Prepare, send and confirm accuracy of expense entries sent to BNYM and SSB

Special Projects

·  Populate and review financial data for Form N-1A & N-2 (Prospectuses) and Statements of Additional Information annual updates, including review of all applicable footnotes and disclosures;

·  Review, populate and complete ad hoc requests such as supplemental (497) filings, proxies and new mutual fund launches;

·  Act as a liaison with various business units and ensure that FAR is getting information to its customers timely and accurately, as well as able to follow-up with other departments when they owe FAR information