Juvenile Justice Crime Prevention Act
Frequently Asked Questions #6
(9/6/02)
Corrections Standards Authority
Related Links
JJCPA - FAQ 6
1. What does the BOC want in terms of an audit trail for JJCPA funds expended?
2. Can you move money from one line-item category to another without BOC approval?
3. Does the per-participant cost cover all programs or are they specific to each program?
4. How do the counties report interest spent?
5. Does interest earned have to be distributed between programs and or budget line items or can it be
assigned to one program or line item?
6. What is the procedure for reporting unspent JJCPA money?
7. Should all program participants be included when calculating the average length of program participation or just those that complete the program?
8. Does the BOC require counties to have optional outcomes in addition to the mandatory outcomes?
9. How should encumbrances be treated when completing the financial portion of the progress report?
1. What does the BOC want in terms of an audit trail for JJCPA funds expended?
The BOC is not the fiduciary agent for the JJCPA, therefore has no specific requirements regarding program documentation. The State Controller's Office is the fiduciary agent for JJCPA. Counties should refer to the Government Auditing Standards issued by the Comptroller General of the United States, or contact the State Controller's Office and/or their Auditor/Controller to seek clarification regarding the documentation of JJCPA expenditures.
2. Can you move money from one line-item category to another without BOC approval?
Yes, so long as the transfer does not change the nature of the specific program approved by the BOC for funding under JJCPA.
3. Does the per-participant cost cover all programs or are they specific to each program?
For county reporting purposes the per-participant cost will be program specific. Based on data submitted by counties the BOC will be able to identify per-participant cost on a overall county and statewide basis.
4. How do the counties report interest spent?
Counties report interest spent on JJCPA programs in the same manner they report JJCPA fund expenditures.
5. Does interest earned have to be distributed between programs and or budget line items or can it be assigned to one program or line item?
Interest can be distributed between programs and/or line items or it can be assigned to one specific program or line item. The decision regarding the allocation of interest should be based on specific county program needs, however allocation to one specific program and/or line item may provide a convenient way to track interest expenditures.
6. What is the procedure for reporting unspent JJCPA money?
The State Controller's Office, as the fiduciary agent for JJCPA, has outlined in its correspondence to counties on May 1, 2002, a detailed reporting, encumbrance, and return of State funds process and has provided that information to County Auditor/Controllers and Chief Probation Officers. This information is available by contacting the SCO directly or reviewing their website regarding these processes at http://www.sco.ca.gov/ard/local/locrep/slesf/ .
7. Should all program participants be included when calculating the average length of program participation or just those that complete the program?
Program participants that have completed the program, are in the process of receiving program services, and those not completing the program are required to be included in this calculation.
8. Does the BOC require counties to have optional outcomes in addition to the mandatory outcomes?
Although the BOC encourages counties to develop local outcomes that would be beneficial in determining the efficacy of their programs, especially when the mandated outcomes would not be suitable to do so, local outcomes are not required.
9. How should encumbrances be treated when completing the financial portion of the progress report?
For the purpose of the BOC's online reporting system encumbrances should be included as expenditures for the fiscal year during which they were encumbered.