NCJ Number
68065
Date Published
1979
Length
23 pages
Annotation
THIS REPORT CONTAINS RECOMMENDATIONS FOLLOWING COMPLETED LEGISLATIVE AUDITS OF THE NEVADA DEPARTMENT OF PRISONS' PRISONERS' STORE FUND AND PRISONERS' PERSONAL PROPERTY FUND.
Abstract
THE FOLLOWING RECOMMENDATIONS INCLUDE ESTABLISING UNIFORM PROCEDURES FOR REMOVAL OF STALE CHECKS FROM THE BANK RECONCILIATIONS, RECONCILING BAND ACCOUNTS, REVIEWING BANK ACCOUNTS MONTHLY, LOCATING OWNERS OF SAVINGS BONDS HELD FOR RELEASED INMATES, AND REQUIRING THAT INVOICES BE FOOTED AND EXTENDED BEFORE APPROVAL FOR PAYMENT. THE DEPARTMENT SHOULD ALSO PRESCRIBE INVENTORY PROCEDURES, REQUIRE STAFF TO RECORD INVENTORY, CURRENT PRICES ON INVENTORY COUNT SHEETS, RECORD CASH WITHDRAWALS AS CASH WITHDRAWALS, NOT SALES, AND RECORD ALL PRISONERS' STORES SALES. STAFF OTHER THAN THE STOREKEEPER SHOULD COUNT AND SIGN FOR GOODS RECEIVED, PROCEDURES FOR DAILY HOBBY SHOP REVIEW SHOULD BE PROVIDED, LOCKED CONTROL OVER CHECK SIGNATURE PLATES SHOULD BE MAINTAINED AND A SECOND PERSON SHOULD BE PRESENT DURING THE USE OF SIGNATURE PLATES. RECOMMENDATIONS TO BE IMPLEMENTED INCLUDE POLICY FOR THE ISSUANCE OF PRENUMBERED RECEIPTS, CONTROLLED NUMERICAL SEQUENCE OF CASH RECEIPTS, PRENUMBER CLUB TRUST FUND CHECKS, 'VOID AFTER 90 DAYS' IMPRINTED ON CHECKS, PREPARATION OF ALL NECESSARY ACCOUNTING REPORTS, MONTHLY INVENTORY OF HOBBY SHOP ITEMS, AND SEGREGATING DUTIES FOR BANK DEPOSITS, RECORDING EXPENSES, AND CHECK HANDLING. THE DEPARTMENT OF PRISONS HAS PARTIALLY IMPLEMENTED A MODERN ACCOUNTING SYSTEM AND FULLY IMPLEMENTED AN INMATE PAYROLL PREPARED BY CIVILIAN EMPLOYEES. THE FINAL RECOMMENDATION, TO PROVIDE FOR WRITEOFF OF FORMER INMATE ACCOUNT BALANCES, WILL BE REVIEWED BY THE LEGISLATURE. (JLF)