TDCJ-CJAD Data Manual - Texas Department of Criminal Justice

Page 5 of 6Other Revenue items for residential facility programs include commissary items (may be soldto residents at up to 5% above cost), meal fees from non-residents, pay phone/pooltable/video game collections, reimbursements from residents, vending machine collections,washing machine/dryer collections, etc.Disclosure of all other sources of revenues under control of the CSCD must be made throughthe budgetary and reporting processes as submitted to TDCJ-CJAD. (See the “Grants andDonations from Other Sources” section of the Financial Management Manual for additionalrequirements.)L. Total Revenue: Amount of F+G+H+I+J+K.M. Total Funds Available: Amount of E+L (Adjusted Fund Balance plus Total Revenue).EXPENDITURESAll expenditures shall be recorded in the fiscal year in which the expenditures were incurred and,in the case of a payable, meet the requirements for payables detailed in the "Statement ofFinancial Position" section of this manual. Actual performance of services provided by vendorsor contractors after August 31 must be paid for from the next fiscal year's funds. If areimbursement of an expenditure is received by the CSCD and the expenditure andreimbursement are in the same fiscal year, then the reimbursement should be budgeted andreported as a reduction of the original expense. If the reimbursement is in another fiscal year, it isto be recorded as a prior period adjustment on the Quarterly Financial Report along with anexplanation.N. Salaries/Fringe Benefits: Amount of salaries and fringe benefits paid.O. Travel/Furnished Transportation: Amount of travel and furnished transportation relatedexpenses.P. Contract Services for Offenders: Amount of contracted services provided directly to theoffenders.Q. Professional Fees: Amount of professional services provided for the benefit of the CSCD.This category includes the Fiscal Service Fee.R. Supplies and Operating Expenditures: Amount of supply and operating expenditures.S. Facilities: Amount of facility related expenditures.T. Utilities: Amount of utility related expenditures.- 75 ­