West Virginia Code of State Rules › Agency 95 - Jails And Prisons Standards Commission › Title 95 - LEGISLATIVE RULE JAIL AND CORRECTIONAL FACILITY STANDARDS COMMISSION › Series 95-02 - Minimum Standards For Construction, Operation And Maintenance Of Correctional Facilities › Section 95-2-3 - Fiscal Management

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
						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.