AUTHORITY

Ohio Revised Code 5120.01 authorizes the Director of the Department of Rehabilitation and Correction, as the executive head of the department, to direct the total operations and management of the department by establishing procedures as set forth in this policy.

‌PURPOSE

The purpose of this policy is to provide written procedures for the proper management and control of all agency funds, accounts, and fiscal activity.

‌APPLICABILITY

This policy generally applies to all employees of the Ohio Department of Rehabilitation and Correction (ODRC). It specifically applies to employees of the Division of Business Administration (DBA) and the Business and Cashiers’ Offices.

‌DEFINITIONS

The definitions for the below listed terms can be found at the top of the ODRC policies page on the ODRC Intranet at the following:

Definitions Link

• ODRC Business and Cashiers’ Office Employees

POLICY

It is the policy of the Ohio Department of Rehabilitation and Correction (ODRC) that agency funds and accounts be administered in accordance with various sections of Ohio Revised Code Chapter 5120, the ODRC Business Operations Manual and ODRC Cashiers’ Manual.

PROCEDURES

Procedures for the establishment of internal controls, petty cash, and bonding for all appropriate staff, signature control on checks, offender accounts, and vouchering activity are set forth in the ODRC Business Operations Manual and ODRC Cashiers’ Manual.

The ODRC Business Operations Manual standardizes the business processes and internal controls, and provide procedures to ensure the following:

1. Resources are utilized efficiently, effectively, and in compliance with Ohio law.

   
   

   

2. Funds, property, and other assets are safeguarded against waste, loss, unauthorized use, and misappropriation.

3. Revenues and expenditures are properly recorded and accounted for in order to permit the preparation of reliable financial and statistical data on reports.

   

4. Funds held outside the Treasurer of State shall be managed, used, and obtained in compliance with Ohio law.

Training

The following trainings are mandated for specific ODRC employees who process and/or approve financial Business/Cashiers’ Office transactions through the agency’s appropriated and/or non-appropriated funds:

1. The Office of Administration (OOA) and all business administrators, financial associates, financial associate supervisors, sourcing analysts, sourcing planner, sourcing supervisors, financial analysts, financial analyst supervisor, senior financial analyst, senior budget analyst, financial manager, financial program manager, senior financial manager, business operations managers, external audit manager, external auditor and any other position, as applicable, are mandated to successfully complete the Ohio Learn Enterprise Learning Management course “Business Cashier Fiscal Overview Training” each training cycle. All new hires for the above positions shall be mandated to successfully complete the “Business Cashier Fiscal Overview Training” course within six (6) months of hire date.

   
   

2. All managing officers assigned as wardens, deputies, regional directors, and any other position, as applicable, are mandated to successfully complete the Ohio Learn “Managing Officers’ Fiscal Training” course each training cycle. All new hires for the above positions shall be mandated to successfully complete the “Managing Officers’ Fiscal Training” course within six (6) months of hire date.

   
   

3. Any other fiscal training deemed necessary by ODRC for employees of OOA, Business Office, and Cashiers’ Office.