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
A county corrections administrator is asked to present a cost-per-bed-day figure. Which costs should be EXCLUDED from this calculation?
Answer: One-time capital expenditures for a new wing
One-time capital expenditures are typically excluded from operating cost-per-bed-day calculations because they distort the recurring operational cost picture.
Which procurement method is most appropriate when the technical requirements for a corrections services contract cannot be fully specified in advance?
Answer: Request for proposals (RFP)
An RFP is used when scope is complex or not fully defined, allowing vendors to propose solutions and compete on best value rather than just lowest price.
What term describes the practice of shifting expenditures from one budget year to another to manage year-end balances?
Answer: Expenditure timing manipulation
Expenditure timing manipulation involves deliberately accelerating or delaying spending to influence year-end balances, which may violate fiscal integrity rules.
A corrections agency's indirect cost rate is 22%. If a federal grant project has $500,000 in direct costs, what is the total project budget including indirect costs?
Answer: $610,000
Total budget = $500,000 direct costs × (1 + 0.22) = $500,000 + $110,000 indirect = $610,000.
Which internal control is most effective at preventing duplicate vendor payments in a corrections agency accounts payable process?
Answer: Three-way matching of purchase orders, receiving reports, and invoices
Three-way matching verifies that the purchase order, receiving document, and vendor invoice all agree before payment is authorized, preventing duplicates and unauthorized payments.
Under the ACA Standards for Adult Correctional Institutions, staffing plans used in budget development should be primarily driven by which factor?
Answer: Post coverage requirements based on facility design and inmate classification
ACA standards require staffing plans to be derived from post coverage requirements that account for the facility's physical layout and the security needs of the inmate population.
A state corrections department receives a federal grant requiring a 25% local match. If the federal share is $750,000, what must the agency contribute?
Answer: $250,000
A 25% local match on a total project where federal = 75% means: total = $750,000 / 0.75 = $1,000,000; local match = $1,000,000 × 0.25 = $250,000.