Budget Services is responsible for the agency's $1.2 billion annual operating budget to include state, federal, and other funds. The Budget Services department serves as the central coordinating entity for the development, allocation, and management of the agency's financial resources.
The department provides guidance and support to all divisions to maintain sound fiscal management and ensure the viability of the agency’s operations and overall mission. Budget Services works closely with central office and field staff to provide training and assistance with managing, developing, and monitoring their various budgets and expenditures.
Additionally, the budget team serves as liaison with the Governor's Office of Planning and Budget, the House Budget and Research Office, and the Senate Budget and Evaluation Office to ensure the agency’s funding needs and budget requests are funded by the Governor and the General Assembly, and that the agency is in compliance with state laws, policies, and procedures.
The Business Management Unit provides a variety of specialized business services to the Department including purchasing, accounts payable and budget management support for all units within Central Office. The responsibility for managing the Institutional Telephone Service (offender collect call phone system) contract and the Offender Commissary Services contract also falls under the Business Management Unit. All aspects of the contracts, such as vendor compliance and revenue remittance, are monitored. In addition, this unit oversees the administration of contracts for select services such as the Inmate Property Package and Inmate Food Package programs.
Business Processes has statewide responsibility for reviewing and monitoring the business practices and standards of the Department. Field activity associated with accounting, budget and procurement processes, and property inventory; as well as numerous agency specific activities are reviewed on a recurring basis. The section's mission is accomplished utilizing field teams who are responsible for providing technical assistance, staff training, and compliance monitoring.
Financial Services is responsible for ensuring the integrity of the financial management system and all financial transactions made by the Department. Staff is responsible for the timely and accurate recording of revenues and expenditures.
Three main functional areas:
- Accounts Payable
- Accounts Receivable
Payroll is responsible for recording of expenses associated with the Department's salaries and related deductions such as taxes, garnishments, and employee benefits.
Accounts Payable is responsible for the recording of expenses associated with the Department's operations other than salaries.
Accounts Receivable is responsible for the recording of the Department's revenue, receivables, and deposits.
All of the aforementioned areas are responsible for assisting the field units as needed. Also, each area is responsible for the distribution or receipt of cash associated with its related transactions. Financial Services also oversees operations of the Consolidated Banking Unit (CBU).
The CBU is responsible for the proper handling of Offender, Probation, and Parole funds through the use of two centralized accounts:
- Offender Trust
- Probation/Parole Trust
The Offender Trust account is used to maintain funds for incarcerated offenders for use in the local commissary or for departmentally pre-approved miscellaneous purchases. The Probation/Parole Trust account is used to manage receipts and disbursements of court ordered fines, fees, and restitution for probationers and parolees.
Fiscal Audits is responsible for auditing field location accounts containing non-appropriated "trust" funds. Audited accounts include Offender Commissary, Employee Benefit Fund Accounts (EBF), and Transitional Center Resident Accounts. This unit also performs commissary inventory audits and verifies product pricing. Commissary operations and EBF activity are also monitored for compliance with departmental policies.
The Purchasing Section has delegated authority from the Department of Administrative Services to acquire all materials, supplies, equipment and services for the Department of Corrections. Purchasing staff is responsible for creating internal procedures to ensure that the Department is compliant with all state purchasing policies, rules and regulations. Purchasing administers the purchasing card program, aids in the development of bid documents and requests for proposals.
Staff participates in outreach efforts to the small and minority vendor community by participating in the Governor's Small and Minority Regional Expositions held in locations around the state and in the annual Small and Minority Business Conference.