Compliance with Fiscal Directives

DEPARTMENT
OF
CORRECTION

MANAGEMENT
SERVICES
DIVISION

DIRECTIVE NUMBER:

114.03.03.001
PAGE NUMBER:

1 of 3
SUBJECT:

Compliance with Fiscal
Directives
Adopted: 1-15-95
Reviewed: 05/01
Revised: 06/19/01

01.00.00. POLICY OF THE DEPARTMENT

It is the policy of the Board of Correction that the Department of Correction shall manage its
fiscal responsibilities in accordance with the Governmental Generally Accepted Accounting
Practices (GAAP), and the laws of the State of Idaho.

02.00.00. TABLE OF CONTENTS

01.00.00. POLICY OF THE DEPARTMENT
02.00.00. TABLE OF CONTENTS
03.00.00. REFERENCES
04.00.00. DEFINITIONS
05.00.00. PROCEDURE
05.01.00. Compliance with Fiscal Directives
05.02.00. Budget Philosophy

03.00.00. REFERENCES

Department Policy 114, Fiscal Policy

Governmental Generally Accepted Accounting Practices (GAAP)

04.00.00. DEFINITIONS

Financial Executive Officer. The title of the Bureau Chief of the fiscal office (located in the
administrative office in Boise).

State Controller's Office. The title used to refer to that elected official's office.

State Standard Accounting and Reporting System. Commonly referred to as STARS.

05.00.00. PROCEDURE

It is the responsibility of department employees to co mply with fiscal directives and
philosophies to insure compliance with state code and legislative intent.

DIRECTIVE NUMBER:
114.03.03.001
SUBJECT: Fiscal
Responsibilities
PAGE NUMBER:
2 of 3

05.01.00. Compliance with Fiscal Directives

Fiscal directives are applicable to all department of correction employees and are to be used in
conjunction with STARS user’s training information and formal memorandums pertaining to
fiscal procedures.

The information in the fiscal directives provides a system for management to measure the
performance and efficiency of individual departments. The directi ves are intended to help
management focus responsibility through established methods of processing transactions.
They should also assist all employees in knowing their minimal responsibilities and
management’s expectations regarding these responsibilities .

It is the responsibility of the users of this information to read and understand the fiscal
procedures of the department. The fiscal office will provide technical assistance to users as
needed.

05.02.00. Budget Philosophy

The Department of Correction is the “caretaker” of funds belonging to the taxpayer and
appropriated by the Legislature. As caretaker, it is the responsibility of all managers to keep in
mind that only those expenses necessary, legal and appropriate are expended for the
operation of the functional units of the department.

Administrators are caretakers for budget line items allotted to them by the Director. They are
responsible for not overspending budget line items. Administrators will be required to comply
with procedures established by management services with regard to spending patterns and the
department’s financial/accounting systems.

While administrators are responsible for the budgeted line items for their organizational units,
funds appropriated by the Legislature belong to the department. Therefore, adjustments to an
organizational unit’s budget may be necessary for the good of the agency. Decisions
regarding adjustments will be recommended to the Director by the Financial Executive Officer
following consultation with the administrator affected.

The Director, through the Financial Executive Officer of the Department of Correction, is the
caretaker for the department’s funds as appropriated by the Legislature. The Board of
Correction has delegated to the Financial Executi ve Officer the authority for the following:

001. Planning, designing, implementing, maintaining and auditing the agency’s
automated and manual accounting system and sub -systems for all organizational
units.

002. Supervising the maintenance and processing of all manual and automated
financial records for all organizational units.
DIRECTIVE NUMBER:
114.03.03.001
SUBJECT: Fiscal
Responsibilities
PAGE NUMBER:
3 of 3

003. Developing accounting/financial procedures for all organizational units.

004. Assuring accurate accounting for and costing of the agency’s assets.

005. Developing and preparing the agency’s budget.

006. Performing fiscal assessment and analysis and providing information for program
management decisions.

007. Providing input in program management decision having fiscal implications.

008. Establishing accounting and financ ial controls for all organizational units.

009. Coordinating, negotiating and fiscally administering contracts for all
organizational units.

010. Participating in decision making on approval or disapproval of areas of budgets
for all organizational units.

011. Making and/or recommending transfers of budget line items to address
deficiencies within the department.

Administrator, Management Services Division Date