Management of the fiscal affairs of the Department of Corrections shall conform to standard accounting practices and comply with the basic requirements established by the Budget Act (O.C.G.A. 45-12-70) for all state agencies.
(a) Accounting Procedures to be utilized shall be developed and disseminated to affected activities. Each applicable activity shall be required to conform to the standardized methods and procedures as published including, but not limited to, recording and summarizing all financial transactions as well as establishing positive control over and reporting each account.(b) The annual budget shall reflect the intent of the General Appropriations Act. Reasonable account flexibility shall be maintained in order to provide a means of meeting unforeseen circumstances. 1. The Department Budget Office and the Office of Planning and Budget are charged with preparation of the annual operating budget for the Commissioner of Corrections and shall establish the criteria for supportive information required from others.2. Appropriate Division heads, budget managers, and others involved in the budgeting effort shall be required to provide timely budgeting data to support the execution of the budget preparation cycle.3. Division heads and budget managers, in the preparation of budgeting information must maintain realistic perspective in defining achievable goals which are within the limits of resources that are or reasonably can be expected to be made available for the desired purposes.Ga. Comp. R. & Regs. R. 125-1-2-.03
Ga. Constitution 1983, Art. XI, Sec. I, Par. (b); Ga. L.; 1956, pp. 161, 170; 1969, p. 598; 1956, pp. 161, 171; 1956, pp. 161, 174 (O.C.G.A. 42-2-11); Ga. L. 1964, pp. 491, 492; (O.C.G.A. 42-5-53); Ga. L. 1972, p. 838 (O.C.G.A. 42-10-2), Ga. L. 1956, pp. 161, 176 (O.C.G.A. 42-5-53); Ga. L. 1969, p. 600; 1972, pp. 602, 603, 1973, p. 542 (O.C.G.A. 42-5-61); Ga. L. 1972, pp. 1267, 1268 (O.C.G.A. 45-13-40 and 45-13-41).
Rule, entitled "Fiscal Management," filed as Rule 415-1-2-.03 on November 14, 1984; effective December 4, 1984, renumbered as Rule 125-1-2-.03. Filed June 28, 1985; effective July 20, 1985, as specified by the Agency.Amended: F. Dec. 17, 1991; eff. Jan. 3, 1992.