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NCJRS Abstract

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NCJ Number: 134842 Find in a Library
Title: Budget Cycle
Journal: American Jails  Volume:5  Issue:6  Dated:(January-February 1992)  Pages:14-15,17-18
Author(s): B G Alexander
Date Published: 1992
Page Count: 4
Type: Legislation/Policy Description
Format: Article
Language: English
Country: United States of America
Annotation: Four stages of the budgetary process for the Dodge County Judicial Center in Fremont, Nebraska include preparation (planning and analysis), submission and approval (policy formulation), execution (authorization to spend a certain amount), and audit and evaluation.
Abstract: The first phase deals with the what and how of spending public funds. Public perceptions are that money should not be spent to "pamper" criminals, but the public does not always understand that corrections is associated with a high level of liability. A professional staff will minimize an agency's exposure to liability, although this requires corrections to offer salaries that attract and maintain a high caliber staff. The second phase of submission and approval involves preparing the budget and submitting it to a board for review. Some agency budgets are funneled through a finance committee for its recommendations prior to the board decision. The finance committee has three options: accept the budget proposal and recommend approval to the board; recommend changes to the board; or return the budget to the administrator and/or budget officer if the budget is poorly drafted. In the third phase of execution, the budget is used as a basis for specific decisions by bureaucrats. The fourth phase of audit and evaluation is an avenue for establishing credibility and improving management. Preaudit is an essential review to ensure that public funds are spent appropriately. Postaudit should be done by an independent group to verify documents, check transactions and procedures, and examine administrative efficiency. 9 endnotes
Main Term(s): Budgets; Corrections management
Index Term(s): Allocution; Audits; Financial management; Nebraska
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