Chapter 2 – Fiscal Management

21010.9 Fiscal Reviews

• Fiscal reviews are an important process, which ensures the Department remains fiscally sound.  The areas involved with the fiscal review process are:

  • Programs 

    • Each facility, office, division, and parole region will complete a monthly Budget Forecasting Function (BFF) document using the standardized methodologies listed in the BFF instructions, which can be provided by the BMBBudget Management Branch.  For those line items with no standardized projection methodology, a detailed explanation is to be provided.  The BFF will be submitted to the BMBBudget Management Branch beginning September of each fiscal year and then every month after based on an annual calendar.  Programs must continuously monitor their fiscal situation and quickly raise financial problems to the BMBBudget Management Branch as soon as they become known.

      • During the third quarter of each fiscal year, fiscal reviews are held at headquarters to validate the projected expenditures by facility, office, division, and parole region.  At the fiscal reviews, Wardens, Associate Directors, Deputy Directors, Parole Administrators, and departmental managers are expected to:

        • Identify the reasons for a potential budgetary surplus or deficit.

        • Identify measures to be taken to offset a potential deficit.

        • Provide detailed information for temporary help and overtime expenditures.

        • Provide a clear and accurate reflection of the operation’s fiscal state.

  • Office of Fiscal Services – Budget Management Branch

    • The BMBBudget Management Branch is responsible for oversight of the BFF and the fiscal review process and making recommendations to executive staff.

      • The BMBBudget Management Branch budget analysts are responsible for analyzing the BFF, and providing feedback to all facilities, offices, divisions, and parole regions.

      • The BMBBudget Management Branch will provide training to the BMBBudget Management Branch budget analysts and the institutions’ managers and budget analysts about how to make fiscal projections and understand cost data.  This training module will also include an in-depth discussion on the fiscal and operational challenges of managing a prison.

      • The BMBBudget Management Branch provides a monthly expenditure report of all departmental programs to the Office of the Secretary.

  • Executive Office

    • The Director, Division of Administrative Services, and the Undersecretary of Administration, or their designee(s), will chair fiscal reviews and make final decisions on the approval or disapproval of expenditure projections.  The committee shall consist of:

      • OFSOffice of Fiscal Services executive staff, managers, and analysts.

      • Respective division Directors or designee(s).

      • Respective program executive staff, managers, and analysts.