DEPARTMENT OF MANAGEMENT SERVICES …

1 Page 1 of 7 DMS Policy No. Private Prison Monitoring 15-105 Commissary and Inmate Bank Accounts at Private Correctional Facilities DEPARTMENT OF MANAGEMENT SERVICES ADMINISTRATIVE POLICY TITLE: Commissary and Inmate Bank Accounts at Private Correctional Facilities POLICY NUMBER 15-105 Bureau of Private Prison Monitoring EFFECTIVE: February 1, 2017 REVISED: PURPOSE This policy creates procedures and guidelines for the operation and MANAGEMENT of the commissary and inmate bank accounts. SCOPE This policy applies to private correctional facilities and their employees under contract with the State of florida s DEPARTMENT of MANAGEMENT SERVICES Bureau of Private Prison Monitoring (bureau) and the bureau s employees. AUTHORITY State/Federal Statutes: Chapter 957 Correctional Privatization Chapter Money or Other Property Received for Personal Use or Benefit of Inmate; Deposit; Disposition of Unclaimed Trust Funds Chapter Inmate Welfare and Employee Benefit Trust Funds Contract References: Article Fiscal Operations Article Maintenance and Operation of Funds Article Operation of Inmate Bank Article Privately Operated Institutions Inmate Welfare Trust Fund Article Inmate Commissary Account and Vending SERVICES Article Auditing of the Commissary and Inmate Bank Account Article Copies of Documents Article Access to Records Page 2 of 7 DMS Policy No.

2 Private Prison Monitoring 15-105 Commissary and Inmate Bank Accounts at Private Correctional Facilities RESPONSIBLE OFFICE Private Prison Monitoring DISTRIBUTION The following individuals should be notified of this policy, its procedures and forms Method of Notification Contractors Email and/or letter Meeting Bureau of Private Prison Monitoring Email and/or interoffice memo Staff meeting DEFINITIONS Bureau of Private Prison Monitoring (bureau): The DEPARTMENT of MANAGEMENT SERVICES Bureau of Private Prison Monitoring oversees the contractual requirements for the private correctional facilities. Bureau Chief: The chief of the Bureau of Private Prison Monitoring. Commissary Account: An account established at a local financial institution for the purpose of the operation of the inmate commissary/canteen.

3 Contract Manager: The bureau employee who is primarily responsible for MANAGEMENT and oversight of the contract and evaluation of the contractor's performance of its duties and obligations pursuant to the terms of the contract. The contract manager is currently the bureau chief. Contractor: The vendor or vendors under contract with the florida DEPARTMENT of MANAGEMENT SERVICES Bureau of Private Prison Monitoring to operate and manage a private correctional facility. FDC: The florida DEPARTMENT of Corrections. DMS or DEPARTMENT : The florida DEPARTMENT of MANAGEMENT SERVICES . Generally Accepted Accounting Principles (GAAP): A widely accepted set of rules, conventions, standards and procedures for reporting financial information, as established by the Financial Accounting Standards Board. Inmate Bank Account: An account established with a local financial institution for the purpose of depositing the funds received for the benefit of inmates.

4 Page 3 of 7 DMS Policy No. Private Prison Monitoring 15-105 Commissary and Inmate Bank Accounts at Private Correctional Facilities MANAGEMENT SERVICES Agreement or Contract: The operation and MANAGEMENT SERVICES contract, including all attachments, exhibits, amendments and modifications, between the DEPARTMENT and the contractor. On-site Contract Monitor: The employee or employees of the bureau who monitor the daily operations of the facility for contract compliance and who coordinate actions and communications between the DEPARTMENT of Corrections, the DEPARTMENT and the contractor. The on-site contract monitor is designated by the bureau and is the official liaison between the bureau and the contractor on all on-site matters pertaining to operation and MANAGEMENT SERVICES of the facility.

5 Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF): A trust fund required by section , florida Statutes, derived from the net proceeds from operating inmate canteens, vending machines, inmate telephone commissions and similar sources. An appropriation, subject to the Legislature, is authorized on an annual basis; the appropriations can be approved for the benefit and welfare of inmates incarcerated in private correctional facilities. POLICY The contractor shall comply with all of the following requirements concerning fiscal operations of the commissary and inmate bank accounts, including, but not limited to, the proper maintenance of accounting records of financial information in accordance with all auditing requirements as specified within this policy and with the operations and MANAGEMENT service contract (contract).

6 PROCEDURE The contractor shall maintain operation of its books and records in accordance with GAAP. 1. Commissary Account In order for inmates to have access to a commissary to purchase goods, the contractor will provide an inmate commissary and vending or a commissary for use by inmates visitors in the visiting park. The contractor will establish a commissary account for this purpose. The contractor shall ensure proper accounting and internal control of the receipts and expenditures of the funds from the commissary account. The contractor shall maintain commissary funds separate and apart from other funds and must abide by the FDC s and the DEPARTMENT s rules, policies and procedures regarding the same. As required by section , florida Statutes, the net proceeds derived from operating inmate canteens, vending machines used primarily by inmates, receipts from telephone commissions, interest earned on the account and similar sources shall be sent to the FDC and deposited monthly in the POIIWTF.

7 Page 4 of 7 DMS Policy No. Private Prison Monitoring 15-105 Commissary and Inmate Bank Accounts at Private Correctional Facilities The funds generated from telephone, canteen and vending operations and deposited into the POIIWTF will be disbursed exclusively: For the contractor to purchase items for resale at the inmate canteens or vending machines maintained at the correctional facilities; For the benefit and welfare of inmates incarcerated in private correctional facilities and shall not include any program contemplated in the contract. The cost incurred by the contractor for maintenance and internal or external audits of the commissary account are allowable expenses. Monies collected from employee activities will not be processed through the commissary account.

8 All documentation relative to purchases of furnishings and equipment, to include replacements, will be maintained by the contractor for the term of the contract. The contractor shall provide POIIWTF (commissary) Bank Fund statements to the DEPARTMENT by the 15th of each month for the previous month. The contractor shall provide to the bureau an electronic monthly statement in spreadsheet format on Attachment A Monthly Statement of Commissary Revenues and Expenditures. This statement must do the following: Detail all revenue and expenditure categories with supporting documentation: Revenues and expenditures will be provided on Attachment A. Reports are provided for all revenues. Receipts are provided for all expenditures. Receipts are provided for all deductions. A copy of the deposit transmittal sent to FDC to be deposited in the POIIWTF; Include a memo confirming the accuracy and completeness of the revenue and expenditure receipts; Be filed no later than the 15th day of the following month or the first business day thereafter; Include supporting documentation that is clear and legible.

9 Deposits or reports that are sent past the 15th or ones that contain incorrect or illegible information will be considered not in compliance with this policy or with the contract. The bureau will verify the monthly revenues and expenditures. Supporting documentation of revenues and expenditures shall be clear and legible. Page 5 of 7 DMS Policy No. Private Prison Monitoring 15-105 Commissary and Inmate Bank Accounts at Private Correctional Facilities Telephone commissions shall clearly show the commission and utilization rates that reflect the rates of the contractor s sub-contract agreement and shall be easily verifiable. Verification should show that the deposit was received by FDC. Deposits will be made by the contractor on a monthly basis for all revenue categories.

10 Deposits not including all revenue categories of telephone commissions, canteen commissions and vending commissions will be considered not in compliance with this policy or with the contract. If contractors are unable to deposit the full amount due to the fund by the 15th as result of extenuating circumstances, A memo detailing the circumstances and course of remedy by the vendor shall be submitted to the DEPARTMENT electronically by the same due date as the deposit and monthly report; and The DEPARTMENT reserves the right not to accept the memo and therefore hold the contractor not in compliance. 2. Inmate Bank Account The contractor shall establish an inmate bank account to accept and administer money received for the personal use or benefit of inmates housed in private correctional facilities. The contractor shall ensure proper accounting and internal controls of the deposit and withdrawal of the funds from the inmate bank account.