Perf-Based Stds, Juvenile Correctional Facilities, 5th Ed_DEC 2024

Part 7: Administration and Management

7B. - PERFORMANCE-BASED STANDARD: FINANCIAL PRACTICES The facility operates with sound fiscal practices.

EXPECTED PRACTICES Fiscal Management 5-JCF-7B-01 (Ref 4-JCF-6B-01)

The facility administrator is responsible for fiscal management and control. Management of fiscal operations may be delegated to a designated staff person. The fiscal officer has appropriate professional qualifications including, at a minimum, the following: a bachelor’s degree in business administration or a related field and three or more years of demonstrated supervisory and admin istrative experience. The degree requirement may be satisfied by completion of a career development program that includes work-related experience, training, or college credits at a level of achievement equivalent to the bachelor’s degree Comment : The facility administrator should have authority over all the facility’s fis cal matters. Agency and facility fiscal personnel should maintain close coordination.

Protocols : Job description.

Process Indicators : Fiscal officer’s resume or application for employment.

Fiscal Policy 5-JCF-7B-02 (Ref 4-JCF-6B-02)

The facility has fiscal policies and procedures adopted by the governing au thority including, at a minimum, the following: 1 Internal controls 2 Petty cash 3 Public employee blanket bonds 4 Worker’s compensation 5 Civil liability insurance for employees 6. Liability insurance for official and personal vehicles. 7 Institutional insurance coverage 8 Signature control on checks 9 Juvenile funds 10 The issuing or use of vouchers Protocols : Written fiscal policy and procedures; by-laws; constitution or statutory authority; administrative manual; format for accounting and record keeping; em ployee expense forms. Process Indicators : Governing authority documentation; minutes of meetings; in surance documents; bank forms and resolutions; accounting ledgers; documentation. Comment : None.

144 Juvenile Correctional Facilities, Fifth Edition