NCJ Number
78744
Editor(s)
A Ratcliff
Date Published
1979
Length
129 pages
Annotation
Findings and recommendations are presented from an evaluation of the Mississippi Department of Corrections' accounting system, internal controls, and related operations.
Abstract
The review was confined generally to the personnel and comptroller sections in the Division of Technical Services. Results showed that the geographic separation of processing activities and the personnel officer, the comptroller, and the purchasing agent created inefficiency and processing delays. In the accounting system, the approvals required in the purchasing and payment processes added control over the system, but were excessive. Breakdowns in the routing of certain forms, particularly adjustment vouchers and purchase requisitions for canteen purchases, frequently resulted in inaccurate financial records because of failure to record transactions properly. Deficiencies were also found in the control mechanisms designed into the system. Separation of duties was virtually nonexistent in many operations, and prenumbered and numerically controlled forms were not used in all relevant operations. Numerous checks were made payable to cash, and bank deposits were not made daily. The review of personnel procedures revealed instances in which an employee was hired in one job classification but performed duties of a different classification. The examination of the warehouse and perpetual inventory systems showed errors in records posting when compared to the actual goods on hand. Problems were also noted in cash controls at the canteen and Lake Lodge operations, travel expense procedures, and inadequately detailed invoices. Recommendations for remedying the problems are presented. Appended are an organization chart of the Department of Corrections as of July 1, 1979 and a proposed organization chart, along with relevant State statutes. An agency response to the evaluation is also included. (Author summary modified)