NCJ Number
72407
Date Published
1979
Length
18 pages
Annotation
The assets, liabilities, and fund balances of the Massachusetts Correctional Institution in Framingham are presented for the fiscal year ending June 30, 1979.
Abstract
An overview looks at the structure of the organization, the personnel at the Department of Correction, institution officers, and statutory references dealing with the institution's organization. Notes and findings are reported with respect to the institution's basis of accounting, physical property and equipment, the inmates' computer program, and the use of property by other agencies. Further remarks pertain to the payroll bank account, the trustee (residents) account, the affirmative action plan, the awaiting trial unit, the canteen fund, industries, clothing purchases charged to food account, and cash audits. A table illustrates an analysis of cash balances as of March 31, 1980. Tables show two financial statements: the balance sheet for June 1978 and June 1979 and a comparative statement of receipts account of income and expenditures under maintenance appropriations. Supplementary schedules refer to cash receipts and disbursements, inventories, and accounts payable.