Chapter 1 – General Administration

15090.3.1 Accounting Services Branch

• Accounting Services Branch (ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton) is responsible for the overall fiscal management of the department. Specifically, ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton is involved in the following activities:

  • Plans, organizes and directs all accounting activities for the department. Included are activities associated with payables, receivables, cashiering, travel, trust and the administration of the Inmate Welfare Fund.

  • Directs the development, preparation and presentation of financial reports and year-end statements on time and in conformance with legal requirements to control agencies.

  • Forecasts short-term and long-term cash requirements and obligations, as a basis for maintaining adequate funds for labor, goods and services.

  • Gathers, consults and distributes financial data and projections for executive management that will have substantial influence in adopting a departmental fiscal policy.

  • Assists executive management in identifying sensitive fiscal-related issues and assists in developing strategies to address those issues.

  • Provides oversight and consultation for the review of accounting systems for appropriate information, accuracy, controls and compliance to appropriate rules, regulations and laws. Assists in testing and upgrades to the accounting system.

  • Interacts and consults with external control agencies (e.g., State Controller’s Office-SCOState Controller’s Office, Department of Finance-DOFDepartment Of Finance, Department of General Services-DGSDepartment of General Services) on complex accounting related activities.

  • Provides managed oversight for numerous audits conducted by external agencies (e.g., California State Auditor, SCOState Controller’s Office, DOFDepartment Of Finance, and DGSDepartment of General Services) as they relate to accounting activities.

  • Designs, recommends and implements a system of internal controls and reconciliation procedures for accounting and financial record keeping and reporting in compliance with Federal and State regulations, GAAP, and agency policies and procedures.

  • Reviews and reports on programs’ / institutions’ internal controls as they relate to cash controls.

  • Provides and directs the uniform implementation of statewide policies and procedures impacting accounting operations via Financial Information Memorandums.

  • Develops or assists in the development of fiscal related projects that advances the department towards its mission.

• ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton maintains offices (“Centers of Excellence”) in the following locations:

  • Bakersfield

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-Bakersfield provides accounts payable services (excluding food, contracts and medical) for designated institutions and vendors. It is the office that processes parolee release funds (debit cards), as well as vacation and benefit trust payments for casual laborers.

  • Corcoran

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-Corcoran processes travel-related transactions statewide including all advances, claims, business expense reimbursements, out-of-state trips, preparing the Out-of-State Travel Blanket, long-term assignments, relocation, in-state transportation, car rental and American Express payments.

  • El Centro

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-El Centro provides payment processing services for all non-medical purchase orders (excluding food and contracts), service and expense orders and non-utility direct pay pays for assigned institutions. This office also processes direct fund transfer transactions from various state agencies including SCOState Controller’s Office, DGSDepartment of General Services, Prison Industry Authority, State Compensation Insurance Fund (worker’s compensation invoices), etc.

  • Paso Robles

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-Paso Robles processes payments for all non-medical purchase orders for all food vendors statewide, purchase orders and contracts related to postage equipment; rental, leases, maintenance, refills, supplies and coordinates the Electronic Funds Transfers (EFT) for vendors.

  • Rancho Cucamonga

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-Rancho Cucamonga handles cashiering, utility payments and non-employee accounts receivables (reimbursements). Specifically, this office processes deposits, receipts, remittances, asset forfeitures; billing for private, state, federal and local governments, state-owned housing, grants, recycling; and provides payment services related to utilities, telephone, data services and Inmate Ward Labor.

  • Sacramento

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-Sacramento handles administrative, general ledger, payroll accounts receivable, various accounts payable for headquarters programs, including non-medical purchase orders, service and expense orders, contracts for all institutions and headquarters programs, all medical payments, and inmate accounting functions. Reconciliations and year-end statements, federal drawdowns, salary advances, collections from ex-employees, inmate trust and restitution, capital outlay, leases, local assistance, medical and contract payments, legal settlements, employee and inmate property claims, CALPERS, G$mart, bank drafts, and accounting for closed facilities are some of the items processed by this office.

  • Stockton

    • ASBOffices identified as: ASB Bakersfield, ASB Corcoran, ASB El Centro, ASB Paso Robles, ASB Rancho Cucamonga, ASB Sacramento, ASB Stockton-Stockton provides services for several Northern California Adult institutions and Division of Juvenile Justice Facilities. Ward trust and ward restitution, foster grandparent program, reporting of personal use of state vehicles, county claims for transportation and extradition, and payment processing for non-medical purchase orders and service expense orders for assigned institutions are handled by this office.