Perf-Based Stds, Adult Corr. Inst. 5th ed March 2021

Performance Standard 1B: Fiscal Management

1B. - PERFORMANCE STANDARD: FISCAL MANAGEMENT

The facility utilizes appropriate fiscal planning, budgeting and ac- counting procedures and provides for a system of regular review.

Fiscal Control 5-ACI-1B-01 (Ref. 4-4025)

Consistent with policy, the warden/superintendent is responsible for fiscal pol- icy, management, and control. Management of fiscal operations may be dele- gated to a designated staff person. Comment : The warden/superintendent should have authority over all of the insti- tution’s fiscal matters. Agency and institutional fiscal personnel should maintain close coordination.

Protocols : Written policy and procedure.

Process Indicators : Staff interviews.

5-ACI-1B-02 (Ref. 4-4026)

The fiscal officer has appropriate professional qualifications, including at a minimum a bachelor’s degree in business administration or a related field and three or more years of demonstrated supervisory and administrative experi- ence. The degree requirement may be satisfied by completion of a career de- velopment program that includes work-related experience, training, or college credits at a level of achievement equivalent to the bachelor’s degree.

Comment : None.

Protocols : Written policy and procedure. Job description.

Process Indicators : Verification of qualifications.

5-ACI-1B-03 (Ref. 4-4027)

Written policy, procedure, and practice cover, at a minimum, the following fiscal areas: internal controls, petty cash, bonding for all appropriate staff, signature control on checks, and the issuing or use of vouchers.

Comment : None.

Protocols : Written policy and procedure.

Process Indicators : Financial records.

Adult Correctional Institutions, Fifth Edition 11