HomeMy WebLinkAboutAppropriation TransfersDEPARTMENT
OF
CORRECTION
MANAGEMENT
SERVICES
DIVISION
DIRECTIVE NUMBER:
114.03.03.008
PAGE NUMBER:
1 of 3
SUBJECT:
Appropriation Transfers
Adopted: 01/15/95
Reviewed: 02/26/01
Revised: 03/19/01
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. Appropriated funds transfer requests
05.02.00. Requests for transfer funds from object to object
05.03.00. Requests to transfer funds from sub -object to sub-object
05.04.00. Responsibilities of the Financial Executive Officer
03.00.00. REFERENCES
Department Policy 114, Fiscal Policy
Attachment A, Appropriation/Financial Plan Form
Attachment B, State Controller's Office Guidelines
04.00.00. DEFINITIONS
Electronic Mail (e-mail): A means or system for transmitting messages electronically
(as between terminals liked by telephone lines or microwave relays), or a message sent
electronically.
Financial Executive Officer: The title of the Bureau Chief of the fiscal office (located in
the administrative office in Boise).
Idaho State Correctional Institution: Commonly referred to as ISCI.
DIRECTIVE NUMBER :
114.03.03.008
SUBJECT: Appropriation
Transfers
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2 of 3
Internal control: Measures employed for the purpose of safeguarding resources against
waste, fraud, and inefficiency; promoting accuracy and reliability in accounting
operating data; encouraging and measuring compliance with policy; and judging the
efficiency of operations.
South Idaho Correctional Institution: Commonly referred to as SICI.
State Standard Accounting and Reporting System: Commonly referred to as STARS.
05.00.00. PROCEDURE
All Department of Correction transfer transactions will be processed according to written
procedures and State code.
05.01.00. Appropriated funds transfer requests
All appropriated funds transfer requests will be submitted to the controller or his
designee for approval/processing using the following procedures:
All transfer requests will be submitted using the "Appropriation/Financial Plan
Transfer" request form. (See Attachment A, Appropriation/Financial Plan Transfer
Request form) The requestor completes the form by providing the following
information:
05.02.00. Requests to transfer funds from object to object
Requests to transfer funds from object to object (i.e. move one thousand dollars
($1,000) from Personnel Cost to Operating Expenditures) or from budget unit to budget
unit (i.e. move one thousand dollars ($1,000) from ISCI to SICI), originated at a lower
organizational level than administrator, must be submitted to the administrator of the
respective division (i.e. requests originated by wardens must be submitted to the
administrator of the Prisons Division).
The administrator will approve the request by signing the request and submitting it to
the financial executive officer or designee at the fiscal office.
05.03.00. Requests to transfer funds from sub -object to sub-object
Requests to transfer funds from sub -object to sub-object, within the same object and
budget unit, can be approved at the warden/bureau chief level, except for financial plan
transfers in the personnel cost object. Personnel cost (PC) object (4000) transfers must
be approved by the financial executive officer using the Personnel Action Request
DIRECTIVE NUMBER :
114.03.03.008
SUBJECT: Appropriation
Transfers
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Form. Once approved, PC Financial Plan transfers will be processed as other transfers.
The financial executive officer or his designee is responsible for reviewing the request
and processing the transfer.
05.04.00. Responsibilities of the Financial Executive Officer
The financial executive officer, or his designee, will review the transfer request to
determine if the transfer is in compliance with State Controller's Office (SCO) guidelines.
(SCO guidelines are taken from Idaho Code 67-3511). (See Attachment B: SCO
guidelines)
The financial executive officer, or his designee, will process the transfer request using
the following procedures:
Batch the appropriation/financial transfer request form and data enter the batch
header and input form(s) onto STARS. (Data entry will only be done for requests
that have 030 or 031 transaction codes. Requests with 085 transaction codes
will be batched and entered on site.)
E-mail completed appropriation/financial plan transfer request to the Division of
Financial Management (DFM) for approval. Retain a copy and file by batch
number. If the transfer is approved by DFM, they will release the batch.
Administrator, Management Services Division Date