The Fifth Judicial District Department of Correctional Services prepares and distributes income and expenditure statements, funding source financial reports, and independent audit reports.
The Administrative Officer for the Fifth Judicial District Department of Correctional Services prepares a financial report that includes revenue and expenditure sheets that are distributed to the members of the District’s Board of Directors at their quarterly meetings. The financial report includes a breakdown of funding sources for operation of the District. This budget is discussed and voted on by the Board of Directors at the quarterly meeting. The Auditor of State’s Combined Report of Recommendations to the Eight Judicial District Departments of Correctional Services report is distributed to each member of the Board of Directors following its receipt from the Auditor of State.
Quarterly reports are filed with the Iowa Department of Corrections and the Legislative Fiscal Bureau as prescribed. The quarterly reports are completed in a file distributed to the District by the Iowa Department of Corrections, and includes reporting of revenues, expenditures, and FTEs.