SOP_NUMBER: 406.23
TITLE: Fiscal Internal Controls
DIVISION: Administration and Finance Division (Financial Services)
TOPIC_AREA: 406 Policy-Administration and Finance
EFFECTIVE_DATE: 2020-07-01
WORD_COUNT: 536
POWERDMS_URL: https://public.powerdms.com/GADOC/documents/186803
URL: https://gps.press/sop-data/406.23/

SUMMARY:
This policy establishes the framework for fiscal internal controls within the Georgia Department of Corrections, requiring the Administration and Finance Division to manage all fiscal affairs in accordance with standard accounting practices and state budget requirements. The policy designates an Assistant Commissioner as responsible for overseeing all fiscal controls and references specific SOPs governing budget management, business processes, financial services, and purchasing. It applies to all GDC employees involved in financial management and transactions.

KEY_TOPICS: fiscal internal controls, financial management, budget controls, accounting practices, financial transactions, state appropriations, cash management, revenue documents, expense documents, offender financial accounts, audit controls, purchasing procedures

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|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Fiscal Internal Controls|**Policy Name:**Fiscal Internal Controls|**Policy Name:**Fiscal Internal Controls|
|**Policy Number:** 406.23|**Effective Date:** 7/1/2020|**Page Number:** 1 of 3|
|**Authority:** <br>Commissioner<br>|**Originating Division:** <br>Administration and Finance<br>Division (Financial Services)|**Access Listing:**<br>Level I: All Access|



**I.** **Introduction and Summary:**

The Administration and Finance Division shall be responsible for the management of
the fiscal affairs of the Georgia Department of Corrections (GDC) and shall conform
to standard accounting practices and comply with the basic requirements established
by the Budget Act for all state agencies. The Division shall be managed by an Assistant
Commissioner who is responsible for all fiscal controls.


**II.** **Authority:**

A. GDC Board Rule: 125-1-2-.03;

B. O.C.G.A. § 45-12-70, _et seq._ ;

C. General Appropriations Act: A single, omnibus act passed annually to appropriate

the funding of all state agencies and programs beginning the July 1 following
passage and ending June 30. This act is proposed by the governor based on
anticipated state revenues during the fiscal year.

D. GDC Standard Operating Procedures (SOPs): 402.01 Property Determinations and

Control, 403.03 Fiscal Monitoring and Control of Expenses, 403.04 Budget and
Fiscal Controls, 405.06 Open Market Purchases, 406.01 System Description,
406.02 System Identifiers, 406.03 State Chart of Accounts Table, 406.07 Expense
Document Preparation - Miscellaneous Expense, 406.12 Revenue Document
Preparation, 406.19 Offender Financial Transactions and Business Activities,
406.20 Probationer Accounts, 406.21 Independent Financial Audit, 406.22 Cash
Management, and 407.02 Offender Store Account Guidelines.

E. ACA Standard: 2-CO-1B-05, 2-CO-1B-02, 4-ACRS-7D-17, and 5-ACI-1B-03

(ref. 4-4027).

**III.** **Definitions:** None.


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Fiscal Internal Controls|**Policy Name:**Fiscal Internal Controls|**Policy Name:**Fiscal Internal Controls|
|**Policy Number:** 406.23|**Effective Date:** 7/1/2020|**Page Number:** 2 of 3|
|**Authority:** <br>Commissioner<br>|**Originating Division:** <br>Administration and Finance<br>Division (Financial Services)|**Access Listing:**<br>Level I: All Access|



**IV.** **Statement of Policy and Applicable Procedures:**

The Administrative Division follows established processes and procedures for the
daily management of financial transactions in accordance with standardized methods
and procedures as published by the Governor’s Office of Planning and Budget. These
processes and procedures, such as recording and summarizing all financial
transactions to report and establish positive control over each account. The annual
budget shall reflect the intent of the General Appropriations Act, and the Division shall
provide timely budgeting data to support the execution of the budget preparation cycle.
Internal controls for fiscal activities within this unit are governed by procedures and
processes promulgated in the following SOP’s:


A. Budget:


1. 403.02 Regional Budget and Accountabilities Systems;

2. 403.04 Budget and Fiscal Controls; and

3. 403.03 Fiscal Monitoring and Control of Expenditures.

B. Business Processes:


1. 402.01 Property Determination and Control; and

2. 407.02 Inmate Store Account Guidelines.

C. Financial Services:


1. 406.01 System Description;

2. 406.02 System Identifiers;

3. 406.03 State Chart of Accounts Table;


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Fiscal Internal Controls|**Policy Name:**Fiscal Internal Controls|**Policy Name:**Fiscal Internal Controls|
|**Policy Number:** 406.23|**Effective Date:** 7/1/2020|**Page Number:** 3 of 3|
|**Authority:** <br>Commissioner<br>|**Originating Division:** <br>Administration and Finance<br>Division (Financial Services)|**Access Listing:**<br>Level I: All Access|



4. 406.07 Expense Document-Miscellaneous Expense;

5. 406.12 Revenue Document Preparation;

6. 406.19 Offender Financial Transactions and Business Activities;

7. 406.20 Probationer Accounts;

8. 406.21 Independent Financial Audit; and

9. 406.22 Cash Management.

D. Purchasing:


1. 405.06 Open Market Purchases.

**V.** **Attachments** : None.

**VI.** **Record Retention of Forms Relevant to this Policy:** None.