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NCJ Number: 68249 Find in a Library
Title: STATE OF NEVADA DEPARTMENT OF PRISONS ADMINISTRATION - AUDIT REPORT, FISCAL YEAR ENDED JUNE 30, 1978
Corporate Author: Nevada Legislative Counsel Bureau
Legislative Auditor
United States of America
Date Published: 1978
Page Count: 26
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
Type: Report (Annual/Periodic)
Language: English
Country: United States of America
Annotation: THIS LEGISLATIVE AUDIT OF THE NEVADA DEPARTMENT OF PRISONS FOR THE FISCAL YEAR ENDED JUNE 30, 1978, IS PRESENTED TO FURNISH THE MEMBERS OF THE LEGISLATURE WITH FINANCIAL AND REGULATIONS COMPLIANCE INFORMATION.
Abstract: A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES USED BY THE NEVADA DEPARTMENT OF PRISONS COMMENTS ON THEIR BASIS OF ACCOUNTING, EQUIPMENT, AND CHANGES IN BUDGET ACCOUNTS. NOTES TO FINANCIAL STATEMENTS ARE REPORTED, INCLUDING THOSE INVOLVING ANNUAL AND SICK LEAVE, RETIREMENT PLANS, INCIDENTS HAVING TO DO WITH THE SOUTHERN NEVADA CORRECTIONAL CENTER, AND TOTAL DISBURSEMENTS IN THE PRISON GRANT ACCOUNT. THE GENERAL BOARD OF STATE PRISON COMMISSIONERS' RESPONSIBILITIES ARE LISTED AND THE BOARD'S ACCOMPLISHMENTS OF STATE GOALS ARE NOTED. REPORTS AND RECOMMENDATIONS REGARDING INTERNAL CONTROL REGULATIONS COMPLIANCE TOUCH ON THE CASH RECEIVING FUNCTION, THE SEGREGATION OF CASH DUTIES, THE RESTRICTIVE ENDORSEMENT OF CHECKS, EMPLOYEES' DUTIES, CHECK SIGNATURE PLATES, FIXED ASSET CONTROL, AND WAREHOUSE INVENTORY CARDS. FOR ACCOUNTING REGULATION COMPLIANCE, REPORTS AND RECOMMENDATIONS EXAMINED INCLUDE ACCOUNTING FOR AGENCY GENERATED REVENUES, GRANT REVENUE ACCOUNTING, PAYROLL PROCEDURES, ACCOUNTING FOR OUT-OF-STATE INMATES, AND THE WAREHOUSE FUND LOAN. A STATUTORY REVISION IS DISCUSSED THAT INVOLVES THE FARM OPERATION. A TABLE SUMMARIZING THE RECOMMENDATIONS MADE REGARDING ACCOUNTING, INTERNAL CONTROL, AND THE STATUTORY REVISION RELATES WHETHER THE RECOMMENDATION HAS BEEN IMPLEMENTED, WILL BE IMPLEMENTED, HAS BEEN DEFERRED OR REJECTED, OR REQUIRES LEGISLATIVE ACTION. ANOTHER TABLE SHOWS THE DISPOSITION OF RECOMMENDATIONS FROM THE AUDIT REPORT OF THE FISCAL YEAR ENDED JUNE 30, 1975. FURTHER INFORMATION PRESENTED IN TABULATED FORM INCLUDES GENERAL FUND BUDGET ACCOUNTS FOR INSTITUTIONAL OPERATIONS, THE PRISON GRANT ACCOUNT STATEMENT OF OPERATIONS, AND THE SOUTHERN NEVADA CORRECTIONAL CENTER EQUIPMENT ACCOUNT STATEMENT OF OPERATIONS.
Index Term(s): Accounting methods; Audits; Financial management; Nevada; State correctional facilities
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68249

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