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NCJRS Abstract

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NCJ Number: 68065 Find in a Library
Title: STATE OF NEVADA - DEPARTMENT OF PRISONS - PRISONERS' STORE FUND AND PRISONERS' PERSONAL PROPERTY FUND - AUDIT REPORT, FISCAL YEAR ENDED JUNE 30, 1978
Author(s): ANON
Corporate Author: Nevada Legislative Counsel Bureau
Legislative Auditor
United States of America
Date Published: 1979
Page Count: 23
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Nevada Legislative Counsel Bureau
Carson City, NV 89710
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
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)
Index Term(s): Audits; Financial management; Inmate Programs; Nevada
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68065

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