Accounting at DJJ

The Accounting Department is a component of the Office of Financial Services. The Accounting Department is responsible for implementing and maintaining a system of internal controls that will ensure that the agency’s assets are adequately safeguarded and that financial reporting is prepared in compliance with DJJ policies, SAO and Audits requirements, US GAAP and GASB.

The Accounting Department provides accounting services and financial support to the agency. The department is responsible for recording deposits, making payments, processing travel, funding payroll, requesting federal grant reimbursements, preparing federal financial reports, auditing and preparing monthly reconciliations, preparing financial reports and establishing and enforcing financial internal controls.

Accounts Receivable Unit

Accounts receivable is the section that is concerned with monies owed to the agency for goods or services. This section is responsible for drawing down state funds, making bank deposits, setting up receivables, collecting outstanding receivables, recording deposits in the accounting system, preparing invoices, requesting federal reimbursements and preparing federal financial reports. The Accounts Receivable staff is specifically responsible for the following tasks:

• Reconcile Revenue and AR accounts
• Request Federal reimbursements from grantors
• Prepare Federal financial reports
• Record Federal and other revenue
• Reconcile Revenue and AR accounts
• Bill customers for outstanding receivables
• Invoice preparation
• Deposit and record check deposits for Dormant Client, Donations, Contraband, Vendor refunds, Cafeteria sales and other miscellaneous checks
• Cash management: Maintains sufficient funds by forecasting cash needs and obligations
• Draw down and Record State funds from the state treasury account
• Record Bond revenue
• Bill customers for outstanding receivables
• Reconcile State fund AR account

Accounts Payable 

Accounts payable is the section that is concerned with monies the agency owes for goods or services. Accounts payable is the section that is responsible for the expense account transactions of the agency. The AP staff ensures that all money going out of the agency is correctly accounted for and documented. In addition to processing payments, the accounting staff performs the following duties.

• Process Travel Advances
• Vendor disputes & inquires
• Void checks/stop-payments/reissues & cancel check requests
• Expenditures rerates
• Process P-card payments
• Vendor Setup
• Vendor Maintenance
• 1099 Issues and Information
• Recycle Errors
• Quarterly Merit System Assessments
• Cleared Check Inquiries
• Process Employee Travel Statements
• Resolve Budget Errors
• Provider Contract Reimbursements (JTS)
• RPS and Expeditor Assistance
• Per Diem and Bill for Services Rendered Payments
• Basic Expense Input
• Proof daily input-PeopleSoft
• Process Payments
• Per Diem and Bill for Services Rendered Payments
• Attach Payments in PeopleSoft
• Vendor Liaison
• Process Utility Payments
• Process Maintenance/Lease Payments (copier maintenance, etc.)
• Process Provider Contract Reimbursements
• Process Telecommunications Payments

General Ledger Unit

The General Ledger Unit is the section that is concerned with how the transactions generated by Accounts Payable, Accounts Receivable and Purchasing post to DJJ’s books at the highest level. The General Ledger section is responsible for ensuring that the agency transactions and account balances have been properly accounted for and accurately reflected in the accounting records. The General Ledger staff is primarily responsible for the following duties.

• Prepare and Audit Reconciliations
• Facility Operations Accounts: This account is subject to audits by the DJJ internal audit staff, the State Auditor, and federal auditors. Financial statement compilation and reconciliation of bank statements are completed for this account monthly.
• DJJ Operating Account: This account is used to pay all of DJJ’s bills.
• DJJ Payroll Account: This account is used to pay all of DJJ’s salaries.
• Assets: Assets are reconciled on a monthly basis.
• Travel: Travel accounts are reconciled on a monthly basis.
• Per Diem: Per Diem accounts are reconciled on a monthly basis.
• Dormant Client: (Youth Trust Account): This account includes funds held for youth. It is reconciled monthly.
• Social Security:
• These accounts contain the Social Security (SSA) and Supplemental Security income (SSI) benefits of committed children.
• These accounts are subject to audits by the DJJ internal audit staff, the State Auditor, and federal auditors. Financial statement compilation and reconciliation of bank statements are completed for these accounts monthly.
• Assist with Opening and Closing Bank Accounts
• Process youth refund requests for Dormant Clients.
• Process Adjusting Entries
• Prepare Manual Journal Entries
• Record Manual Adjustments in PeopleSoft
• Year-End Reports
• Record Facility Inventory
• Prepare State Accounting Office and Dept. of Audits Reports
• Record Bank Account Balances in General Ledger