Page 30 - 2018 NJDOC Annual Report
P. 30

Department of Corrections • 2018 Year in Review
Division of Administration
The Division of Administration
is is is is responsible for managing the Department’s $975 million budget Approximately 20 000 state-sentenced inmates are housed in in in in in NJDOC facilities county jails and halfway houses The division provides administrative services to support the departmental mission in in in in in major areas such as as budget and and fiscal management procurement internal auditing Deptcor and and information technology Office of Financial Management The Office of of Financial Management identifies current and and and future NJDOC fiscal needs and and and resources along with planning directing and and and monitoring the expenditure of of available funds The office is is comprised of of the following bureaus/units:
• Bureau of of Budget and and Fiscal Planning – This bureau compiles annual operating
budgets that reflect the the needs of of of the the NJDOC as required by legislative mandate The bureau provides fiscal fiscal analysis of of of current-year activity and and compiles quarterly spending plans that report on on on on the the the fiscal fiscal status of of of the the the Department In addition it it it it it monitors the the the levels of of spending spending via account/spending analysis establishes institutional full-time employee (FTE) position position caps caps based on on on on on on on available salary funding and monitors FTE-filled counts against those FTE FTE FTE caps caps via preparation of of bi-weekly position position monitoring reports Bureau staff staff directly supports institutional business office staff staff in in in in in in in fiscal matters as as needed for daily operations The bureau provides supervision administrative direction and and and assistance in in in in in in in in accounting purchasing and and and and internal controls to Deptcor Agri-Industries and and and and Capital Construction The bureau’s responsibilities also include funding all capital projects and and and authorizing reimbursements to the the counties for the the housing of state-sentenced inmates housed in in county jails Bureau of of of Auditing – This bureau provides independent financial audits of of of the the trust funds maintained by by all of of of of of the the the the Department’s institutions in in fin in in in in in accordance with Statements
on on Internal Internal Auditing presented by by the the the Institute of of of Internal Internal Auditors The audits of of of the the the trust funds (Inmate Trust Funds Funds Funds Inmate Inmate Inmate Commissary Funds Funds Funds and Inmate Inmate Inmate Welfare Funds) are are designed to determine whether non-budgeted fund fund financial statements comply
with generally accepted accounting principles adequate internal controls exist over the the the the financial operations of the the the non-budgeted funds there is is is adherence to applicable state state laws administrative code and and and and and state state departmental and and and and and institutional policies and and and and and procedures and and and and and financial transactions are authorized properly recorded and and and and and reasonable The bureau also performs audits of of the the Department’s Department’s revolving funds reviews all Office of of of Management Management and and and and Budget (OMB) A-133 Single Audits maintains the the the the Department’s Department’s Land and and and Building Asset Management Management system and and and coordinates the the the the completion of of of the the the the annual internal controls assessments Audits performed by the the the the state’s Office of of Legislative Services and and other external audit groups are are are reviewed to ensure findings are are are accurate
and and recommended solutions are are appropriate The Bureau of Accounting and and and Revenue – This bureau provides administrative technical direction and and and and assistance in in in in in in accounting and and and and internal controls to the the various correctional facilities and and and and and programs administered by the the NJDOC It develops departmental accounting policies and and and and internal management procedures and and and and other guidelines and and and and directives that define the the fiscal responsibilities for compliance
with applicable laws rules and and and and regulations The bureau also maintains all accounts assigned
to to Central Office for operations and and and system-wide activities and and and ensures timely payment to to vendors in in accordance with New Jersey Department of the Treasury guidelines • • 

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