CCM Corrections Budgeting & Administration 3

Question 1

A county corrections administrator is asked to present a cost-per-bed-day figure. Which costs should be EXCLUDED from this calculation?

Accepted Answer

One-time capital expenditures for a new wing

Answer

One-time capital expenditures are typically excluded from operating cost-per-bed-day calculations because they distort the recurring operational cost picture.

Question 2

Which procurement method is most appropriate when the technical requirements for a corrections services contract cannot be fully specified in advance?

Accepted Answer

Request for proposals (RFP)

Answer

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.

Question 3

What term describes the practice of shifting expenditures from one budget year to another to manage year-end balances?

Accepted Answer

Expenditure timing manipulation

Answer

Expenditure timing manipulation involves deliberately accelerating or delaying spending to influence year-end balances, which may violate fiscal integrity rules.

Question 4

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?

Accepted Answer

$610,000

Answer

Total budget = $500,000 direct costs × (1 + 0.22) = $500,000 + $110,000 indirect = $610,000.

Question 5

Which internal control is most effective at preventing duplicate vendor payments in a corrections agency accounts payable process?

Accepted Answer

Three-way matching of purchase orders, receiving reports, and invoices

Answer

Three-way matching verifies that the purchase order, receiving document, and vendor invoice all agree before payment is authorized, preventing duplicates and unauthorized payments.

(CCM) Certified Corrections Manager Practice Test

(CCM) Certified Corrections Manager Practice Test

CCM Corrections Budgeting & Administration 3