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

Part 7: Administration and Management

Income and Expenditures 5-JCF-7B-06 (Ref 4-JCF-6B-06)

The facility’s accounting system is designed to show the current status of in come 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; expenditure and revenue reports.

Process Indicators : Budget status reports.

Budget Monitoring 5-JCF-7B-07 (Ref 4-JCF-6B-07)

Ongoing monitoring of the facility’s fiscal activities is reported in writing to the facility administrator and is forwarded to the parent agency at least quarterly Comment : Internal monitoring allows a facility to determine whether internal con trol procedures are being followed and to strengthen them where needed.

Protocols : Written policy and procedure; monitoring reports.

Process Indicators : Quarterly reports.

Independent Fiscal Audit 5-JCF-7B-08 (Ref 4-JCF-6B-08)

An independent financial audit of the facility is conducted as stipulated by statute or regulation, but at least once every three years Comment : An outside certified auditing firm or the appropriate governmental au diting team should conduct the audit.

Protocols : Written policy and procedure.

Process Indicators : Independent audit report and responses to deficiencies identi fied in the report.

Inventory Control 5-JCF-7B-09 (Ref 4-JCF-6B-09)

Procedures govern requisition, purchase, and inventory control of property, supplies, and other assets Inventories are conducted at time periods stipulat ed by applicable statutes, but at least every two years Comment : All supplies and equipment for the facility should be procured on a competitive-bid basis, preferably through a central purchasing agency. Provision should be made for warehousing when economically desirable. Current and com plete inventory records should be maintained for all property and equipment. Prop-

146 Juvenile Correctional Facilities, Fifth Edition