1. Fiscal Regional Training

2. County Corrections Basic Bookkeeper Class
Designed for Bookkeepers and Directors
9:00 AM Start Time
Introduction to Excel
Creating a ledger in Excel
Reading Auditor Reports
Updating the Financial Statement
Reconciling
Questions
4:00 PM End Time
Registration will go out Days in advance

3. Looking for Counties to Host the Class
Tables available for 25 people (20 attendees plus DOC personnel).
Projector setup
Tentative dates in handout
More classes to come

4. Section 5 Financial Reporting
5-1 Monthly Financial Reports
5-2 Monthly Financial Reports Other Entities
5-3 Expenditures, Transfers and Additional Appropriations
5-4 Fixed Assets
5-5 Vehicles
5-6 Financial Audits

5. Monthly Financial Reporting
Procedural Bulletins 5-1 for Community Correction Agencies and 5-2 for Other Entities, can be found on the Indiana Department of Correction Community Correction website

7. Procedural Bulletin for Financial Reporting, and 5-2 for Non CC Entities, show step by step instructions for how to complete the monthly financial report
If you have any questions about completing the report, please contact your Program Director.
Financial Reports are submitted via to your assigned IDOC program director by the 15th of each month

8. Using the Template
Financial Reports are entered into an Excel spreadsheet with a tab for each of the 12 months of the fiscal year plus a 13TH tab for year end reconciling and reporting.
Reports are due to your Program Director in the Excel format by the 15th of the following month.
If you cannot use an electronic signature, type your name in the signature field which affirms that the Director has approved the report.

9. Using the Template
You will enter your program’s financial data in the blue cells.
You will never enter any information in the white cells
White cells contain automatic calculations and will auto populate. Never try to overwrite white cells
Any changes that need to be made to white cells must be requested through your Program Director.

10. IDOC Grant Budgets and Budget Changes
Budget changes may only be made after the fully executed contract
Most Budget Changes should be made though the Transfer, Additional Appropriation Request process

11. IDOC Grant Budgets and Budget Changes
Community Corrections Grant dollars are allocated on a fiscal year basis beginning July 1 and ending on June 30 of the following year
Most counties run on a calendar year basis, so we do expect some adjustments to be made in December.

12. IDOC Grant Budgets and Budget Changes
The budget can only be changed with approval from
Advisory Board
IDOC (submitted through your Program Director)
Budget changes for all entities should be done through the Transfer, Additional Appropriation Request process

13. IDOC Grant Budgets and Budget Changes
Major programmatic changes will likely be denied as the contracts have already been approved by our staff, the Commissioner, and JRAC. Adding new programs or major changes circumvents the approval process.
There may be exceptions if you receive additional funding award through another source or if there is an opportunity from our funds. This would be done through a contract amendment

14. IDOC Grant Payments
Grant payments will be made in one lump monthly sum
A spreadsheet will be sent to you showing a breakdown of the grant award between programs
Please forward this to your Auditor so that they can allocate the monthly payment in the correct manner

15. IDOC Grant Payments
July payment will be 25% of the total award plus 1/12th of the remainder.
August – June payments will b e the total award minus 25% then divided by 1/12.

16. Monthly Financial Report forms-CC and Non CC Entity

17. Statement Information
Grant Funds
Project Income
CTP
Cash Statements
Notes & Signature

18. Community Corrections Statement Information
Enter date
Name of your Agency
The rest will auto populate

19. Project Income or CTP accounts starting the fiscal year with a balance, must have balances entered in the “Beginning Balance” cell on the July monthly financial report only.

20. IDOC Grant Funds

21. IDOC Grant Funds Enter the approved final budget in JULY ONLY
August-June will auto populate from the information entered in July

22. IDOC Grant Funds
No budget changes unless you gain approval through the Transfer, Additional Appropriation Request process
If approved, the budget change will occur in the month that it is approved
A note should be added to the month the change is occurring explaining the budget change

23. Transfers Within Same Account

24. Transfers Between Accounts

25. Transfers Between Accounts

26. Expenditures IDOC Grant Funds

27. Expenditures-100 Series Changes
Fringe is separated out this year and we’ve added Overtime.
We want to ensure that these are being covered so we’ve broken it out to get a better idea of total cost of these expenses
This will be a change with the Transfer Requests too that we’ll discuss later

28. Project Income-Expenditures

29. Other Funds Co General-List the total approved County Budget
Other-Total all Other funds then list the sources and the corresponding amounts in the Notes Section
This is important so we get a total operating cost for your entities and helps in funding requests as part of Budget Development.

30. CTP

31. DOC Cash Statement

32. CTP Cash Statement

33. Project Income Cash Statement

34. Financial Report Signature & Notes

35. Non CC Entities

36. Summary of Changes Addition of Fund Number
Column for County Point number
Month 13 is required
Series 100 break out of fringe and overtime
Alternating Fund Numbers
On Transfer form, you must use DOC point numbers for line items but you can include your points as well.

37. Expenditures, Transfers, and Additional Appropriations
All entities receiving an award must have their own separate grant funds.
CTP, PI, and Grant Funds shall not be co- mingled.
Two funds shall be established and used in alternating years to receive and disburse grant monies.
Grant funds shall not be transferred into CTP or PI funds.

38. Expenditures, Transfers, and Additional Appropriations
Budgets are divided into six categories.
Series 100: Salary
Series 100: Fringe
Series 100: Overtime
Series 200: Supplies
Series 300: Services
Series 400: Equipment
Any transfers within Series 100, additional appropriations to a Major Budget Category, or transfers between Major Budget Categories will require approval of the Advisory Board along with the IDOC Community Corrections Division Director

39. Expenditures, Transfers, and Additional Appropriations
Justification for transfer needs to be clear and thorough on form
Be sure to list DOC line item numbers (shown on the procedural bulletin). It is OK to list county line item numbers also.
May/June transfer requests will be thoroughly scrutinized

40. Expenditures, Transfers, and Additional Appropriations
Carry-over requests use this same form
Request must be in by May 1 (as soon as possible for FY18)
Initial request does not need Advisory Board Approval as amount may change
If approved, final request requires all signatures and should be submitted after final audit.
Most of these requests will be denied as intention is to put the money back in the pot and re-allocate.

41. Fixed Assets
Each entity shall establish and maintain an inventory system for all fixed assets. This shall include:
Equipment with an original cost of $ or more (or market value)
Weapons
Land and building improvements
Buildings
Any additional items the entity feels is important to track
Funding source does not determine if an item is a fixed asset. The funding source could be grant money, project income money, or items donated to the grant funded entity.

43. Fixed Assets
An internal audit of all fixed assets should be done at minimum bi-annually by the entity.
A disposed item should remain on the list for one full year (after one fiscal audit), then that item may be removed from the Fixed Asset Inventory List.
Use form on Website under Fiscal Forms to get DOC approval to transfer, dispose, or sell an asset.
Use the donation form to track any items donated to the entity (found on the website).

44. Vehicles
An accurate record of all travel and mileage shall be recorded daily on the State Mileage Log form #13696 (excel format found in Fiscal Forms folder). Alternate forms must be approved by the IDOC.
The Mileage Log must reflect the specific reason for travel and not such general descriptions as “official duties”.
A new Mileage Log should be started monthly.

45. Financial Audits
An audit of financial books and statements is conducted annually by the IDOC’s staff.
You will be notified 30 – 45 days in advance
Details and list of needed items will be sent with notification

46. Financial Audits
An audit of financial books and statements is conducted annually by the IDOC’s staff.
You will be notified 30 – 45 days in advance
Details and list of needed items will be sent with notification
Upon review by the county’s Advisory Board, in the case where there are findings on the audit report, the grant awarded Director shall forward a written corrective action plan to the IDOC Audit Supervisor within 30 days.

47. Questions?