Ohio Administrative Code › Title 5120 - Department of Rehabilitation and Corrections - Administration and Director › Chapter 5120-5 - Funds › Section 5120-5-06 - Industrial arts

Current through all regulations passed and filed through July 1, 2024
(A) This rule provides guidelines for
			 industrial arts activities resulting in the sale of inmate arts and crafts or
			 the provision of inmate personal services.
An industrial arts account or a subsidiary account to the
				industrial and entertainment account, including a cash journal, shall be
				established to cover all approved business transactions related to the sale of
				arts and crafts made or supplied by inmates and/or services provided to
				employees, with approval by the warden or designee. The establishment of an
				industrial arts account requires the approval of the chief of the division of
				business administration. Surplus funds accruing in the industrial arts account
				
									will be
				transferred to the industrial and entertainment account.
(B) Inmate arts and crafts (e.g., painting,
			 leather goods, jewelry, and wood crafts).
(1)
			 Before arts and crafts activities commence, the cashier's office
			 
									will
			 purchase, using industrial and entertainment funds, a vendor's license for
			 state sales tax.
(2) Tools may be
			 purchased from arts and crafts profits at the discretion of the warden or
			 designee for use by inmates.
(3)
			 Inmates 
									are
			 responsible for
									purchasing, using personal account funds, all raw
			 materials and other supplies.
(4)
			 The inmate 
									will establish a retail price for his/her arts and
			 crafts items for sale. Payment in excess of an item's retail price
			 
									is to
			 be deposited to the industrial arts account for operational expenses for the
			 sales counter, not for inmate incentives (e.g., monetary tips or otherwise) for
			 creating items.
(5) The warden or
			 designee may provide a secure sales counter or other suitable method for
			 selling arts and crafts to the general public, employees, or other
			 inmates.
(6) The warden or designee
			 
									will
			 maintain an inventory of arts and crafts that are available for sale. At least
			 quarterly, periodic physical inventory counts 
									are to be
			 performed, and any discrepancies 
			 forwarded to the institution investigator for review.
(7) If the cashier's office is not the point
			 of sale, the warden or designee 
									is be responsible for collecting money at the
			 point of sale and forwarding it to the cashier's office on a daily basis. The
			 sales receipt, for each item sold, 
									should include the inmate name and number, retail
			 amount, and sales tax. The original sales receipt 
									is to be kept
			 in the cashier's office, and copies  given to the inmate and the purchaser.
(8) The cashier's office is responsible for
			 the accounting and distribution of monies, including state sales tax. Monies
			 collected must first be used to pay sales tax and the remainder
			 
									will be
			 distributed monthly with eighty per cent credited to the inmate's personal
			 account and twenty per cent remaining in the established account for
			 operational expenses such as sales tickets, cash register, price tags and
			 wrapping paper.