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

Performance Standard 1B: Fiscal Management

Accounting Procedures 5-ACI-1B-07 (Ref. 4-4031)

Written policy, procedure, and practice demonstrate that the procedures for the collecting, safeguarding, and disbursing of monies comply with the ac- counting procedures established by the governing jurisdiction. Comment : The institution’s fiscal policies and procedures should be patterned after those of the governing authority and should be compatible with the state’s central accounting system. These include policies and procedures for fiscal recordkeeping, reports, reviews, audits, disbursements, position allocations, payroll, cash transac- tions, commissary/canteen operations, and inmate’s personal funds, if any.

Protocols : Written policy and procedure. Fiscal system/accounting procedures.

Process Indicators : Documentation of compliance.

5-ACI-1B-08 (Ref. 4-4032)

The institution’s accounting system is designed to show the current status of appropriations and expenditures.

Comment : Current information is needed to meet objectives, prevent budget dis- crepancies, respond to emerging needs, and ensure that the flow of funds is pro- ceeding as planned.

Protocols: Written policy and procedure. Budget.

Process Indicators : Purchasing documentation. Property inventories.

Cash Management 5-ACI-1B-09 (Ref. 4-4033)

Written policy, procedure, and practice provide that all monies collected at the institution are placed in an officially designated and secure location daily.

Comment : None.

Protocols : Written policy and procedure.

Process Indicators : Observation. Interviews.

5-ACI-1B-10 (Ref. 4-4034)

Written policy, procedure, and practice provide that reports of all monies col- lected and disbursed are distributed to the parent agency and other designat- ed authorities.

Comment : None.

Protocols : Written policy and procedure. Distribution list for reports.

Process Indicators : Income and expenditures statements. Funding source financial reports. Documentation of distribution.

Adult Correctional Institutions, Fifth Edition 13