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

Part 7: Administration and Management

Annual Budget 5-JCF-7B-03 (Ref 4-JCF-6B-03)

The facility administrator and staff prepare an annual budget of anticipated revenues and expenditures that is approved by the governing authority The administrator participates in budget deliberations conducted by the parent agency Budget requests include the following: 1 Daily operations 2 Program development 3 Staff training 4 Preventive maintenance 5 Capital projects Comment : A budget must be presented to and approved by the governing author ity. Staff participation in budget development helps define needed resources and provides staff with a better understanding of budgetary constraints and priorities. Protocols : Written policies and procedures; annual budget; format for expenditure/ revenue reports; format and provisions for annual budget. Process Indicators : Approved budget; expenditure reports; financial audits. Comment : Because it is a guideline for anticipated revenues and expenditures, a budget may be revised periodically. The parent agency and any other appropriate government agency should approve significant revisions. Protocols : Written policy and procedure. Process Indicators : Budget amendment requests/approvals. The collection, safeguarding, and disbursement of monies comply with the ac counting procedures established by the governing jurisdiction All monies col lected at the facility are placed in an officially designated and secure location daily Reports of all monies collected and disbursed are regularly distributed to the parent agency and other designated authorities Comment : The written fiscal policies and procedures should be compatible with the governing authority’s accounting system and generally accepted accounting practices. These include policies and procedures for fiscal recordkeeping; reports; reviews; audits; disbursements; position allocations; payroll; cash transactions; commissary/canteen operations; and juveniles’ personal funds, if any. Protocols : Written policy and procedure. Process Indicators : Bank receipts; records; ledgers; observations of secure location. Provisions exist for budget revisions

Budget Revision 5-JCF-7B-04 (Ref 4-JCF-6B-04)

Money Management 5-JCF-7B-05 (Ref 4-JCF-6B-05)

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