Department of Corrections and Rehabilitation - Operations Manual

Chapter 1 – General Administration

Article 4 – California Prison Industry Authority

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11040.10.1 Fiscal Services Branch (FSB)

  • FSBFiscal Services Branch (see Office of Fiscal Services) administers the budgeting, accounting, and financial reporting activities of CALPIACalifornia Prison Industry Authority (formerly PIA). FSBFiscal Services Branch (see Office of Fiscal Services) performs its various tasks and operations through three organizational units as follows:

    • Budget Bureau–has primary responsibility for development and administration of the annual operating plan (budget); provides both service and control.

    • Accounting Services Bureau–has primary responsibility for preparation of the quarterly (interim) and annual financial statements, as well as maintenance of the accounts receivable and payable; provides both service and control.

    • System Design Bureau–has primary responsibilities in conducting the annual physical inventory, accounting systems design, system table maintenance, and providing technical support to the Accounting Services Bureau.