Fifth Judicial District - Department of Correctional Services

DISTRICT POLICIES

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TITLE: Link Between Budget And Program

TITLE: Link Between Budget and Program

POLICY

The Fifth Judicial District Department of Correctional Services’ budgeting and accounting systems link program planning and function to the resources necessary for their support.

PROCEDURES

The Department inputs its annual budget into the State of Iowa’s I-3 computerized budget system. The I-3 system requires the District to break down its revenues and expenditures by organization (internal departments). This allows both the District and the State of Iowa (the Iowa Department of Corrections, the Legislature, and the Governor’s office) to analyze the cost of program functions (internal departments) and the amount/type of funding required.

The District uses “Fundware” as its accounting software. “Fundware” requires the use of a fourteen (14) digit accounting code for all financial information entered. This fourteen digit code encompasses in corresponding order, a four (4) digit internal department number, a three (3) digit expenditure category, a three (3) digit funding source category, and a four (4) digit expenditure object code. The District maintains a listing for each of these four categories.

Reports are compiled by use of some or all of the fourteen (14) digit code, which are then used by the Administrative Officer to compile budget reports that are discussed in the weekly Executive Team meetings. The budget reports are discussed by the Executive Team and used to make decisions regarding how money should be spent. Additional reports can be run from the “Fundware” system to look at the cost of an individual program. Based on funding levels, the Executive Team has the information necessary to make decisions regarding supplementing or cutting programs in order to best meet the priorities of the District.

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