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CLE Practice Test : Financial Management in Jail Administration
bySLRC CALABARZON-
0
In the performance of roles related to financial services in the jail — which branch takes charge of programming, budgeting, accounting, consolidating and preparing financial reports, and related statements of subsistence outlays and disbursements?
A. Budget and finance branch
B. General services branch
C. Property and supply branch
D. Mess services branch
Answer: ✅ A. Budget and Finance Branch
Rationalization:
The Budget and Finance Branch is responsible for managing all financial matters of the institution — budgeting, programming, accounting, auditing, and financial reporting. For jail operations, it ensures subsistence outlays, disbursements, and other financial transactions are properly documented and accounted for.
Why the other options are incorrect:
• B. General Services — maintenance, utilities, administrative services.
• C. Property & Supply — procurement and inventory of supplies/equipment.
• D. Mess Services — food and meal operations.
Reference: Bureau of Jail Management and Penology (BJMP) Manual on Organization and Operation — Functions of the Budget and Finance Branch.
