NCJ Number
65971
Date Published
1977
Length
45 pages
Annotation
THE AUDIT REPORT REVIEWS THE KENTUCKY DEPARTMENT OF JUSTICE, BUREAU OF CORRECTIONS FOR FISCAL YEARS ENDED JUNE 30, 1975 AND JUNE 30, 1976 EXCEPT FOR PRISON INDUSTRIES AND THE NON-PROFIT CANTEENS.
Abstract
THE REPORT INCLUDES A BUREAU OF CORRECTIONS ORGANIZATION CHART, COMMENTS AND RECOMMENDATIONS ON THE SUBJECTS OF COSTS ALLOCATIONS, PURCHASE PROCEDURES, INVENTORY AND INSURANCE, ON-SITE INSTITUTION/FACILITY REVIEW, ACCOUNTING CONTROLS, WARDEN'S CASH SALES (SUPERINTENDENT'S FUND), INMATE PAY, AND PRISONERS FUND-INMATE ACCOUNTS, AND ALL PERTINENT STATEMENTS OF RECEIPTS AND DISBURSEMENTS. THE SEVEN CORRECTIONAL FACILITIES UNDER OBSERVATION DURING THE AUDIT PERIOD ARE: THE KENTUCKY STATE PENITENTIARY, THE KENTUCKY STATE REFORMATORY, THE KENTUCKY CORRECTIONAL INSTITUTE FOR WOMEN, THE FRENCHBURG CORRECTIONAL FACILITY, BLACKBURN CORRECTIONAL COMPLEX, BELL COUNTY FORESTRY CAMP, AND HARLAN COUNTY FORESTRY CAMP. IN ADDITION, THE BUREAU SUPERVISED 2 CLEARINGHOUSES FOR EX-OFFENDERS, 3 AUDIT HALF-WAY HOUSES AND 56 PROBATION AND PAROLE OFFICES.