Our mission is to continuously address, improve, sustain and enhance public safety in the State of Arizona through the coordination, cohesiveness and effectiveness of the Criminal Justice System.
Finance
The Finance area is responsible for planning and monitoring ACJC's budget process, fiscal accounting, purchasing, grant payments and billing to provide financial oversight of the more than 200 federal and state grants that are administered by the agency. This area is also responsible for the statewide financial compilation and reporting of money collected from the Racketeer Influenced and Corrupt Organizations (RICO) and Criminal Justice Enhancement Fund (CJEF) programs.
Most Common Audit Findings
- Untimely ACJC Financial/Program Reports
- Inadequate time/effort reports, missing timesheets or lack of required signatures
- Inaccurate Financial Quarterly Reports. Reports do not match Finance records
- Unallowable/Inappropriate charges
- Funds are not separated or in sub-accounts
- Incomplete or non-existent equipment log
What to expect from an ACJC Financial Review:
- An initial letter will be sent to the agency head and project official scheduling
the visit - Records will be reviewed for compliance with internal policies, federal and/or state
regulations and the grant agreement
Example of items to be reviewed:- Deposits
- Equipment purchases
- Supplies and Operating Expenses
- Required Matching Funds
- Timesheets and payroll records
- In State and Out of State Travel
- Confidential Funds (if applicable)
- Any other items related to the Grant
- Upon completion of the review an exit interview will be conducted with staff
- The ACJC program manager will send a letter of Compliance or Corrective Action Plan
addressing any deficiencies.
Pursuant to ARS 41-2402, the Arizona Criminal Justice Commission shall annually contract with the Auditor General’s Office
or an independent accounting firm to perform a full and complete audit of the disbursements from the Drug and Gang Enforcement Account (DEA Account).
Racketeer Influenced Corrupt Organizations (RICO)
In accordance with ARS 13-2314, ACJC is responsible for compiling the statewide RICO report for Arizona. The report summarizes revenue and expenditures of each of the County Attorney RICO accounts as well as the Arizona Attorney General's account and local law enforcement agency activity.
RICO funds are generated by law enforcement activities that result in asset forfeiture proceedings. Once forfeited, proceeds are deposited into the County RICO funds and are expended in accordance with state and federal laws and guidelines.
Criminal Justice Enhancement Fund (CJEF)
In accordance with A.R.S. 41-2401.B on or before November 1st of each year, each department, agency, or office that receives Criminal Justice Enhancement Fund (CJEF) monies must provide the Arizona Criminal Justice Commission (ACJC) a financial activity report for the preceding fiscal year on all expenditures. Likewise, pursuant to ARS 41-2401.C, ACJC is responsible for compiling all reports into a single comprehensive statewide CJEF report for submission to the governor, the president of the senate, the speaker of the house of representatives and the director of the joint legislative budget committee on or before December 1st of each year.
The criminal justice enhancement fund was established consisting of monies collected pursuant to section 12-116.01. CJEF funds are generated by law enforcement activities that result from surcharges levied on a portion of every fine, penalty and forfeiture imposed and collected by the courts in accordance with state and federal laws and guidelines.
FY18 2nd Qtr | OPEN |
FY18 Seizure and Forfeiture Report 2nd Qtr | OPEN |
FY18 Amended Seizure and Forfeiture Report 1st Qtr | OPEN |
FY18 1st Qtr | OPEN |
FY17 Annual Report | OPEN |
FY16 Annual Report | OPEN |
FY15 4th Qtr | OPEN |
FY15 3rd Qtr | OPEN |
FY15 2nd Qtr | OPEN |
FY15 1st Qtr | OPEN |
FY14 4th Qtr | OPEN |
FY14 3rd Qtr | OPEN |
FY14 2nd Qtr | OPEN |
FY14 1st Qtr | OPEN |
FY13 4th Qtr | OPEN |
FY13 3rd Qtr | OPEN |
FY13 2nd Qtr | OPEN |
FY13 1st Qtr | OPEN |
FY12 4th Qtr | OPEN |
FY12 3rd Qtr | OPEN |
FY12 2nd Qtr | OPEN |
FY12 1st Qtr | OPEN |
FY11 4th Qtr | OPEN |
FY11 3rd Qtr | OPEN |
FY11 2nd Qtr | OPEN |
FY11 1st Qtr | OPEN |
FY10 4th Qtr | OPEN |
FY10 3rd Qtr | OPEN |
FY10 2nd Qtr | OPEN |
FY10 1st Qtr | OPEN |
FY09 4th Qtr | OPEN |
FY09 3rd Qtr | OPEN |
FY09 2nd Qtr | OPEN |
FY09 1st Qtr | OPEN |
FY08 4th Qtr | OPEN |
FY08 3rd Qtr | OPEN |
FY08 2nd Qtr | OPEN |
FY08 1st Qtr | OPEN |
FY07 4th Qtr | OPEN |
FY07 3rd Qtr | OPEN |
FY07 2nd Qtr | OPEN |
FY07 1st Qtr | OPEN |
2017 CJEF Report | 12/01/2017 | OPEN |
2016 CJEF Report | 11/21/2016 | OPEN |
2015 CJEF Report | 12/01/2015 | OPEN |
2014 CJEF Report | 12/08/2014 | OPEN |
2013 CJEF Report | 01/23/2014 | OPEN |
2012 CJEF Report | 01/23/2014 | OPEN |
2011 CJEF Report | 12/02/2011 | OPEN |
2010 CJEF Report | 12/01/2010 | OPEN |
2009 CJEF Report | 12/14/2009 | OPEN |
2008 CJEF Report | 12/02/2008 | OPEN |
Electronic Funds Transfer to Grantee (ACH)
Accounting Manual, State of Arizona (Travel Policy Sections 2d-01 thru 2d-04)
Auditor General (Manuals - UAMAC)
Checklist For ACJC Financial Review
Excluded Party List / Disbarment List
Records Retention Policy, Department of Library and Archives
Office of Justice Programs (OJP) Financial Guide
Arizona Law - ARS 13-2301 through 13-2319
County RICO Administrator Contact List
CJEF Guidelines
- Attorney General's Office
- Administrative Office of the Courts
- Department of Public Safety
- Jail Enhancement Fund
CJEF Reporting Form |
Download pre-programmed Excel Form |
02/2014 | Form | Instructions |
Electronic Fund Transfer to Grantee (ACH) |
The electronic payment method used by Arizona State Government is called Automated Clearing House (ACH). It is an alternative to issuing warrants or checks to recipients. To have funds electronically transferred to your account an ACH authorization form (GAO-018) must be completed. |
03/2009 | Form | |
Financial Report (Monthly) |
Monthly Financial Reporting Form |
10/2012 | Form | Instructions |
Financial Report (Quarterly) |
Quarterly Financial Reporting Form |
01/2013 | Form | Instructions |
Financial Report (RSAT) |
RSAT Monthly Financial Reporting Form |
10/2012 | Form | Instructions |
Financial Report (Task Force) |
Monthly Financial Reporting Form (Task Force Projects) |
10/2012 | Form | Instructions |
RICO Forfeiture Order Report |
This report will be used by County Attorney and Attorney General’s Office for quarterly forfeiture Order reporting. |
10/2017 | Form | |
RICO State and Federal Expenditure Reporting Form |
This form will be used for all individual agencies when reporting on RICO State and Federal expenditures to the County Attorney and/or Attorney General’s Office. The Individual Agency Reports are now due to the County Attorney and/or Attorney General’s Office on 10/28, 1/28, 4/28 and 7/28. |
10/2017 | Form | Instructions |
Travel Claim Form |
State of Arizona Travel Claim Form |
06/2008 | Form | Instructions |
Victim Compensation Monthly Reimbursement Form |
Download pre-programmed Excel Form |
10/2012 | Form | |
Victim Compensation Quarterly Report |
Download pre-programmed Excel Form |
08/2016 | Form | Instructions |