Current through Register Vol. XLI, No. 50, December 13, 2024
Section 95-2-3 - Fiscal Management3.1. Responsibility. The Chief Executive Officer of the correctional facility is responsible for fiscal policy, management, and control. The Chief Executive Officer may delegate fiscal operational management to a designated staff person.3.2. Budgetary System. The correctional facilities' planning, budgeting and program management functions shall be interrelated, and linked directly with objectives defined by the Division of Corrections.3.3. Fiscal Officer. The fiscal officer of the correctional facility shall have appropriate professional qualifications, including at least a Bachelor's Degree in business administration or a related field, and/or three or more years of demonstrated supervisory and administrative experience.3.4. Budget Process. Correctional facility staff shall participate in the preparation of an annual written budget request.3.5. Budget Requests. The Chief Executive Officer shall participate in budget deliberations conducted by the Division of Corrections Central Office in order to request funds to maintain the correctional facility's daily operations, finance capital projects, and support long-range objectives, program development, and additional staff requirements.3.6. Annual Evaluation. The Chief Executive Officer shall review space requirements and the need for capital improvements, at least annually.3.7. Annual Personnel Assessment. There shall be an annual assessment of presently assigned positions and future personnel needs required to meet the correctional facility objectives.3.8. Accounting System. The accounting system shall be designed to show the current status of appropriations and expenditures.3.9. Accounting Procedures. Methods used for collection, safeguarding and disbursement of monies shall comply with accounting procedures established by the Division of Corrections Central Office. 3.10. Deposit of Monies. All monies collected at the correctional facility shall be deposited daily in an officially designated depository.3.11. Financial Reports. Reports of all monies collected and disbursed shall be prepared and distributed by the designated Fiscal Officer at each facility to the Division of Corrections Central Office on a monthly basis.3.12. Minimum Policies. Written policies and procedures shall provide for at least the following fiscal matters; internal controls, petty cash, bonding for all appropriate staff, signature control on checks, and the issuance or use of vouchers.3.13. Internal Monitoring. There shall be ongoing internal monitoring of the correctional facility's fiscal activities, which are reported in writing at least quarterly to the Division of Corrections Central Office.3.14. Annual Audit. The Division of Corrections shall conduct an annual financial audit of each correctional facility's fiscal records, which shall be independent of the correctional facility.3.15. Annual Inventory. There shall be an annual physical inventory of property, supplies, and other assets.3.16. Purchasing Procedure. The requisition and purchase of supplies and equipment shall be in accordance with policies and procedures of the Purchasing Division.3.17. Position Control. The chief fiscal officer shall maintain information on the number and type of positions filled and vacant at any time. The payroll shall be based on time-keeping records. The fiscal officer shall verify that all persons on the payroll are legally employed, that the positions are authorized in the budget, that attendance records support the payroll and that needed funds are available.3.18. Insurance Coverage. There shall at a minimum be correctional facility insurance coverage to include the following items: workers' compensation, civil liability for employees, liability for official vehicles, and a public employee blanket bond.3.19. Inmate Benefit Fund. Money available from donations, commissary profits, or other sources, shall be placed in a fund established for the benefit of the inmates. Responsibility for administering this fund shall be fixed, controls shall be established for collecting and safeguarding the funds, and specific guidelines shall govern the expenditure of these funds.3.20. Inmate Commissary. There shall be an inmate commissary, or other means by which inmates can purchase items not furnished by the facility from an approved list. Strict controls shall be maintained over its operation and standard accounting procedure shall be followed.3.21. Commissary Audit. A departmental audit or commissary funds shall be conducted annually and standard accounting procedures followed.3.22. Control of Inmate Funds. Inmates' personal funds held by the correctional facility shall be controlled by generally accepted accounting procedures.3.23. Deposit of Inmate Funds. Inmate funds shall be deposited in interest-bearing accounts, with interest accruing to the inmate.3.24. Inmate Funds Transactions. Any transactions between inmates or inmates and staff, shall have prior approval by the correctional facility's administration.