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 corrections administrator discovers that a subordinate has been approving their own expense reimbursements. Which internal control principle does this violate?
Answer: Segregation of duties
Segregation of duties requires that authorization, recording, and custody functions be performed by different individuals to prevent fraud and errors.
Which analysis technique helps corrections budget analysts understand how changes in inmate population, cost per inmate, and program mix simultaneously affect total expenditures?
Answer: Sensitivity analysis
Sensitivity analysis tests how changes in one or more input variables affect projected outcomes, revealing which assumptions most drive budget results.
A state corrections department wants to measure the cost-effectiveness of its drug treatment program. The most appropriate metric is:
Answer: Cost per successful completion versus recidivism reduction
Cost-effectiveness measures outcomes (recidivism reduction) relative to program cost (cost per completion), linking financial investment to mission results.
Which term describes money appropriated but not yet obligated that reverts to the general fund at fiscal year-end?
Answer: Lapsing funds
Lapsing funds are unspent, unobligated appropriations that expire at fiscal year-end and revert to the state's general fund.
A county jail administrator is asked to justify a request for six additional correctional officer positions. The strongest justification would include:
Answer: A staffing analysis documenting post vacancies, overtime costs, and safety incident rates
Data linking understaffing to measurable outcomes (overtime expenditure, safety incidents, uncovered posts) provides the evidence-based justification budget decision-makers require.
What is the key distinction between a corrections agency's operating budget and its capital budget?
Answer: Operating budgets fund recurring expenses; capital budgets fund long-lived assets
Operating budgets cover recurring day-to-day costs (salaries, supplies), while capital budgets fund acquisition, construction, or major improvement of long-lived assets.
A CCM implementing activity-based costing (ABC) in a detention facility would allocate overhead costs based on:
Answer: The specific activities and cost drivers that cause overhead to be incurred
ABC assigns overhead costs to the specific activities that consume resources, using cost drivers (e.g., intake processing counts, medical encounters) to produce accurate unit costs.