Administrative Units

Accounting Organizational Chart

Accounting Unit

COMMONWEALTH OF VIRGINIA
DEPARTMENT OF JUVENILE JUSTICE
DIVISION OF ADMINISTRATION and FINANCE
Accounting Unit

• Payroll
• Accounts Payable
• Grants/Accounts Receivable/Petty Cash/Deposits
• General Accounting

The Payroll Unit processes payroll twice monthly for the entire department, currently about 2,400 full-time employees and 200 part-time employees. The unit is composed of a supervisor and four senior fiscal technicians. In addition to the payroll, this unit handles all relevant payroll functions such as overtime and leave payments; deductions for taxes, dues, health insurance, etc.; garnishments; workers' compensation; Virginia Retirement payments; and payments under the Virginia Supplemental Disability Plan. Along with these processes are the monthly reconciliations of all deductions. Annually the unit processes W-2s for current and former employees during the year (approximately 3,300).

The Accounts Payable Unit processes all bills for the department except those processed directly by the Juvenile Correctional Centers. In FY 2006, the unit processed 11,063 vouchers to external and state vendors including travel vouchers for employees. In addition this unit processes the Small Purchase Charge Card bill. For FY 2006 the bills ranged from approximately $131,500 to $297,100 per month, up from $80,000 to $255,000 per month in FY 2003.

The Grants/Accounts Receivable/Petty Cash Unit/Deposits handles all financial functions regarding grants (federal and state), prepares quarterly accounts receivable reports, processes all petty cash requests including temporary travel advances, and makes daily deposits of all receipts in the Central Office. For FY 2006 we had 23 federal grants, most from the Department of Criminal Justice Services. This unit is composed of a grant accountant and a petty cash custodian.

The final unit is the General Accounting Unit. This unit is composed of an accountant who maintains/updates FAACS/LAS; handles due diligence, unclaimed property, and revenue reconciliations; and records monthly reports from the Juvenile Correctional Centers such as the Canteen Accounts and Ward Accounts.

The Accounting Manager handles any problems especially with regard to the proper accounting and compliance with state and federal requirements, completes the financial reports monthly and annually, performs extra duties due to vacancies, and oversees the entire unit.