Corrections Budgeting & Administration Flashcards
7 cards from real CCM practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Corrections Budgeting & Administration flashcards as text
Which budget format requires agencies to justify every expenditure from zero each cycle rather than using prior-year figures as a baseline?
Answer: Zero-based budgeting
Zero-based budgeting (ZBB) requires managers to justify all expenditures from scratch each budget cycle, eliminating automatic baseline increases.
A corrections facility discovers mid-year that inmate population exceeded projections by 15%. The most immediate budget impact is likely on which line item?
Answer: Food and medical services
Food and medical services are directly population-driven variable costs that increase proportionally with unexpected inmate population growth.
What is the primary purpose of an encumbrance in corrections financial management?
Answer: To reserve funds for anticipated future expenditures
An encumbrance reserves budget authority for a known future obligation, such as a purchase order, preventing those funds from being spent elsewhere.
Under generally accepted government auditing standards (GAGAS), which type of audit evaluates whether programs are achieving their intended outcomes efficiently?
Answer: Performance audit
A performance audit (also called a program audit) assesses economy, efficiency, and effectiveness of government programs and operations.
A corrections department wishes to purchase a new records management system through a cooperative purchasing agreement. What is the primary advantage of this approach?
Answer: It leverages combined purchasing power to obtain lower prices
Cooperative purchasing agreements aggregate demand across multiple agencies, giving vendors an incentive to offer discounted pricing.
Which principle in governmental fund accounting requires that revenues be recognized when they are measurable and available to finance expenditures?
Answer: Modified accrual basis
Modified accrual accounting, used for governmental funds, recognizes revenues when measurable and available (typically within 60 days of year-end).
When preparing a budget request for a new community corrections program, a CCM should first conduct which of the following?
Answer: A needs assessment aligned with agency strategic goals
A needs assessment establishes the evidence base and strategic alignment required to justify new program funding to appropriators.