HomeMy WebLinkAboutResident FundsIdaho
Department
of Correction Standard
Operating
Procedure
Title:
Resident Funds
1 of 16
114.024
Version:
11
Adopted:
01/14/2003
Kim Brown, Chief of Management Services, approved this document on
06/24/2026.
Open to the public: Yes No
SCOPE
This standard operating procedure (SOP) applies to staff at all correctional
facilities involved with processing resident funds.
Version Summary
Version 11: This SOP renumbers previous SOP 114.03.03.024 v10.0. It also
consolidates and replaces SOP 114.03.03.011 v4.0, Inmate Trust Account. This
change streamlines guidance, removes redundancies, and ensures consistent
application across all related processes.
TABLE OF CONTENTS
Scope ....................................................................................................... 1
Table of Contents ........................................................................................ 1
A. Statutory Authority ................................................................................. 2
B. Board of Correction IDAPA Rule ................................................................. 2
C. Governing Policy Statement ...................................................................... 2
D. Purpose ................................................................................................ 2
E. Responsibility ......................................................................................... 2
F. Definitions .............................................................................................. 3
G. Standard Procedures ............................................................................... 3
1. Resident’s Personal Outside Savings, Investment, or Checking Accounts ...... 3
2. Resident Trust Account Deposits ............................................................ 4
3. Resident Trust Account Statements ........................................................ 5
4. Resident Trust Savings ........................................................................ 5
5. Resident-Requested Withdrawals from Resident Trust Account.................... 5
6. Electronic Withdrawals from Resident Trust Account ................................. 6
7. Insufficient Balances to Cover Withdrawals ............................................. 9
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
2 of 16
Idaho Department of Correction
8. Phone Time ....................................................................................... 9
9. Resident-to-Resident Fund Transfers ...................................................... 9
10. Typical Financial Obligations for CRC Work Release Residents ................. 10
11. Indigent Residents .......................................................................... 10
12. Resident Trust Account Balances of Escaped or Walkaway Residents ........ 11
13. Resident Trust Account Balances of Deceased Residents ........................ 12
14. Suspended (frozen) Resident Trust Accounts ....................................... 12
15. Review and Reconciliation of the Resident Trust Accounting System ........ 13
16. Resident Released from Department Custody ...................................... 13
17. Debit Release Cards ........................................................................ 14
18. Unclaimed or Uncollectible Funds ....................................................... 14
H. References .......................................................................................... 15
A. STATUTORY AUTHORITY
1. Idaho Code § 20-209H, Duty to Establish Inmate Accounts – Payment of
Restitution
2. Idaho Code § 20-217A, Appointment of Director – Salary – Powers and Duties
3. Idaho Code § 20-244, Government and Discipline of the Correctional Facility –
Rules and Regulations
B. BOARD OF CORRECTION IDAPA RULE
IDAPA 06.01.01.114, Trust Accounts
C. GOVERNING POLICY STATEMENT
It is the policy of the Idaho Department of Correction (IDOC) to maintain
responsible and transparent financial stewardship and manage its fiscal
responsibilities in accordance with the Generally Accepted Accounting Principles
(GAAP) and the laws of the state of Idaho.
D. PURPOSE
The purpose of this SOP is to identify procedures and requirements for managing
residents’ funds.
E. RESPONSIBILITY
1. Financial Executive Officer
a. Oversees the fiscal unit, which is responsible for the overall management and
maintenance of resident trust accounts.
2. Facility Head
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
3 of 16
Idaho Department of Correction
a. The facility head or designee is responsible for implementing this SOP and
ensuring staff follow its requirements and procedures.
3. Financial Manager
a. Responsible for oversight and application of this SOP and preparing
information for write offs.
4. Financial Specialist Senior
a. Responsible for the administration of the resident trust accounting system.
F. DEFINITIONS
1. Client: A person who has been convicted of a crime against the laws of the
state and ordered into the care and custody of the Board of Correction. The
term client includes any use in Idaho law, Board of Correction rule, or IDOC
policy or procedure of the terms “offender(s),” or any other term referring to a
person on probation or parole supervision under the custody of the Board of
Correction.
2. Indigent Resident: A resident whose trust account balance is less than $0.15
and has had no deposits for 30 consecutive days.
3. Resident: A person who has been convicted of a crime against the laws of the
state and ordered into the care and custody of the Board of Correction.
Resident includes any use in Idaho law, Board of Correction rule, or IDOC policy
or procedure of the terms “offender(s),” “prisoner(s)”, “inmates(s)”,
“incarcerated person(s)”, or any other term referring to a person residing in a
correctional facility in the care and custody of the Board of Correction.
4. Resident Trust Account: A composite of all personal financial accounts
managed by the Department for a resident, including money deposited through
a private prison. These accounts allow residents to make purchases and satisfy
debts or financial obligations.
5. Staff: Any employee, volunteer, intern, or other authorized person who provides
specific services, as assigned or requested by a superior, to meet Department
tasks.
G. STANDARD PROCEDURES
1. Resident’s Personal Outside Savings, Investment, or Checking Accounts
a. Residents may establish and maintain an outside savings or investment
account at any financial institution or brokerage firm licensed with the Idaho
Department of Finance or the United States Department of the Treasury. A
resident may deposit funds into these accounts directly from the resident’s
trust account or through a non-incarcerated third party.
b. Residents are allowed to establish or maintain an outside checking account.
Residents may not be in possession of any cash, coin, credit cards, debit
cards, or deposit slips. A resident may have in their possession account
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
4 of 16
Idaho Department of Correction
statements generated by the financial institution or brokerage firm that
maintains their account.
i. Exception for CRC residents: In accordance with SOP 320.02.01.001,
Property: State-issued and Resident Personal Property, CRC residents are
allowed to have a reloadable card in their possession that is provided to
them from the fiscal unit.
2. Resident Trust Account Deposits
a. Other than the exceptions detailed below, deposits into a resident’s trust
account are accepted by and processed through a private third-party
depository provider contracted by IDOC. The depository services provider
accepts deposits in various forms. Additional details are available on the
IDOC website.
i. Any cost associated with a deposit is paid by the depositor in accordance
with an approved fee schedule and the policies of the depository services
provider.
ii. All money collected by the depositor is electronically transferred daily into
the bank holding the resident trust account for IDOC.
b. Exceptions
i. IDOC accepts and deposits work release checks, US Treasury checks, tribal
checks, state warrants, automated pension checks, resident refund
checks, and legal checks (such as inheritance to a resident). Other
checks that arrive and are not specifically addressed in this SOP are
considered for deposit on a case by case basis.
1) Cashier’s checks, money orders, and other non-personal checks,
written for an amount of $1,000 or larger will be placed on a 10-
business day hold to ensure that the funds clear both the sending and
receiving bank.
ii. International negotiable instruments must be sent to IDOC directly to be
deposited in accordance with the following:
1) International negotiable instruments (e.g. cashier’s checks, money
orders, etc.) must be greater than $50 and will be placed on a 10-
business day hold to allow the funds to clear both the sending and
receiving bank, and the deduction of any exchange rates to be
applied.
2) The receiving bank establishes the fee for processing an international
money order. Any processing fees and exchange rates will be
deducted from the deposit; however, if the cost of the fee is greater
or equal to the amount of the negotiable instrument, the negotiable
instrument will be returned to the sender.
iii. All work release wages must be sent via direct deposit or sent directly
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
5 of 16
Idaho Department of Correction
from the employer or the facility to the fiscal unit for deposit. Each work
release facility must provide employers with pre-addressed envelopes for
mailing.
iv. Tip Money
1) When tip money is received at a CRC, the money must be counted and
signed for by IDOC staff and the resident as soon as possible when
the resident is available.
2) Staff must complete a deposit slip and deposit the money in the bank
in accordance with state law.
3. Resident Trust Account Statements
a. IDOC does not provide account statements. Residents are responsible for
tracking and managing their own funds. Resident tablets provide account
information on a rolling 30-day basis.
i. Exception: It is the responsibility of each facility to provide a monthly
statement to those residents who are placed in restrictive housing units
and to those residents who do not have access to a tablet.
b. Certified resident statements for legal purposes are provided by the resource
center. See SOP 405.001, Access to Courts.
4. Resident Trust Savings
a. Residents wishing to establish a non-interest-bearing savings account sub-
account within their trust account should contact the fiscal unit and request
to transfer money to savings using a Resident Personal Funds Withdrawal
Slip.
i. Transfer requests must be $5.00 or more.
ii. Funds in the savings account cannot be transferred back into the primary
trust account except when approved by the resident’s facility head or in
pressing situations on a case-by-case basis.
b. Residents who work in a prison industries enhancement (PIE) program are
required to deposit earnings in excess of $150.00 per pay cycle into their
PIE savings account by electronic transfer.
i. Participation in the PIE program is voluntary. Residents who participate in
the PIE program must sign an agreement stating they are aware of the
minimum savings rule.
ii. PIE savings accounts are non-interest-bearing.
iii. Funds may be transferred from the resident’s PIE savings account to the
resident’s primary trust account as long as the savings balance does not
go below the minimum balance requirement in the signed agreement.
5. Resident-Requested Withdrawals from Resident Trust Account
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
6 of 16
Idaho Department of Correction
a. A resident may request payments be sent from their primary trust account by
submitting an approved Resident Personal Funds Withdrawal Slip,
hereinafter referred to as a ‘withdrawal slip’) to the IDOC fiscal unit.
i. The resident must provide a stamped envelope, addressed to the receiving
party, along with the withdrawal slip for any check that is to be placed for
mailing by the U.S. Postal Service.
ii. Incomplete withdrawal slips will be returned to the resident for correction.
b. If a resident requires a check to be included with merchandise that is sent
out for repair to the factory, the check is returned to the facility where the
resident is located to be mailed out.
c. The resident retains the pink copy of the withdrawal slip after IDOC staff
signs the slip. The fiscal unit returns the yellow copy of the withdrawal slip
to the facility for forwarding to the resident. Receipt of the yellow copy
notifies the resident that the fiscal unit processed the withdrawal. The fiscal
unit retains the white copy in accordance with SOP 108.002, Records
Retention and Destruction.
d. Returned Check: If a facility needs to return an uncashed check to be
reapplied to a resident’s trust account, staff must write ‘void’ on the face of
the check and return the check to the fiscal unit.
e. Canceling a resident trust check: Residents who want to cancel a check must
request the cancelation in writing. The check will not be canceled until 60
days after the date of issue. If a fee is assessed by the bank for the
cancelation, the cost will be passed through to the resident. Facility staff
may contact the fiscal unit to verify the current fee.
f. Uncashed Checks: Checks are considered stale-dated once they have
remained outstanding for six months from the original check date, consistent
with UCC §4-404. Following completion of the monthly bank reconciliation,
any check outstanding for six months will be classified as stale-dated. The
fiscal unit will void stale-dated checks as part of its regular reconciliation and
maintenance process. The bank will honor these checks until the fiscal unit
provides notification identifying items that have been voided in the resident
trust accounting system.
6. Electronic Withdrawals from Resident Trust Account
a. Commissary Orders
i. Resident commissary order spending limits are set in SOP 320.01.01.001,
Property: State-Issued and Resident Personal Property.
ii. Payments for commissary orders are withdrawn electronically from the
resident’s trust account when the order is processed. The contract
commissary provider will automatically adjust or modify the commissary
order for a resident whose trust account balance is insufficient to cover
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
7 of 16
Idaho Department of Correction
the cost of the full commissary order.
iii. Commissary orders submitted by indigent residents are not processed.
1) Exception: indigent residents can order those over-the-counter, keep-
on-person medications designated as free as supported by the
commissary vendor and approved by IDOC’s health care provider and
IDOC.
iv. A resident with a concern about a commissary order or refund must
contact the commissary provider directly.
b. Postage and Photocopies
i. Withdrawal slips for postage and photocopy services are processed by the
facility mailroom (postage due), facility resource center (for qualified
court documents and legal mail only), or the assigned facility accounting
staff (as applicable) according to standard operating procedures.
ii. A resident with a concern about postage or photocopy charges must
contact the facility staff from the respective area.
iii. If a resident’s trust account does not have sufficient funds, charges for
postage and photocopies continue to apply until the resident is
determined indigent.
c. Sales Tax (Payable)
i. Residents are required to pay sales tax on tangible item purchases (e.g.
photocopies, tools , mattress covers, flash drives, etc.). When the
withdrawal slip is processed the sales tax will be added to the purchase
price.
d. Medical Co-Payments
i. The third-party medical provider must send the health service request
(HSR) information to the fiscal unit to process medical co-payments in
accordance with SOP 411.06.03.001, Co-Pay for Medical Services.
ii. A resident with a question about a medical co-payment not related to their
indigent status must send a concern to the facility contracted medical
provider using the proper HSR or concern form process.
iii. If a resident’s trust account does not have sufficient funds, the medical
co-payment charges continue to apply until the resident is determined
indigent. If the trust account is not considered indigent on the day of the
medical office visit the trust account will be charged which may result in
a negative account balance.
e. Resident Obligations
i. The fiscal unit sets up and enters all attachments (resident obligations)
into the resident trust accounting system. The maximum percentage a
resident trust account can be attached is 90%. The term “income” as
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
8 of 16
Idaho Department of Correction
used below includes all monies posted to a resident’s trust account from
the following sources: incentive pay (allowances); private sector pay, and
outside source monies (gift money).
ii. Deductions from a resident’s account will be made in the following order.
1) Child support
a) The percentage deducted for child support is dictated by the
income withholding order on file. The court order will be attached
to the resident’s trust account at a rate of 50% of all income
received up to the maximum total permitted each month
(represented on the court-ordered case document).
b) By law, IDOC must follow the income withholding order on file until
a new order is received from the Department of Health & Welfare
to modify, amend, or terminate the order. Modified child support
orders only apply to current support. If the resident owes back
child support, the Department of Health & Welfare will continue to
attach child support until the debt is paid in full.
2) Court-ordered restitution
a) State law provides that 20% of all income posted to a resident's
trust account is to be attached for the payment of court ordered
restitution and forwarded to the court in which the restitution was
ordered.
3) Maintenance Fees
a) Residents on the work release program at a CRC will be assessed a
35% maintenance fee. This fee will be based on the gross wages
stated on the resident’s paycheck stub. Maintenance fees deducted
from tip money and wages earned for short-term labor will be
based on gross wages since taxes are not deducted.
4) Court Filing Fees
a) When the court sends an order for payment of filing fees, it states
that 20% will be deducted from each deposit. If the resident has
multiple court-ordered filing fees, the oldest order will be paid first.
5) Disciplinary Restitution
a) If the resident has sufficient funds to pay the full restitution for a
disciplinary offense report, the fiscal unit will deduct the ordered
restitution from the resident’s account. If the resident does not
have sufficient funds to pay the obligation in full, the balance on
the account is deducted and an attachment is placed on the
account for the remaining obligation.
b) Unless otherwise directed by the facility head or division chief,
50% of each deposit made to the resident’s trust account within a
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
9 of 16
Idaho Department of Correction
calendar month is deducted until the ordered obligation is paid in
full.
7. Insufficient Balances to Cover Withdrawals
a. When a resident submits a requested withdrawal and the resident does not
have sufficient funds to satisfy the request, the fiscal unit stamps the slip
non-sufficient funds (NSF) and returns the slip to the resident.
b. If a resident sends multiple withdrawal slips and does not have sufficient
funds to cover the total cost for all of them, the fiscal unit will determine
which slips will be processed based on the funds available in the resident’s
account. The remaining slips will be stamped NSF and returned to the
resident.
8. Phone Time
a. Funds for phone time must be transferred from the resident trust account
through the resident’s tablet into their media account.
b. Refunds of unused phone time will be provided and will be processed in
accordance with the third-party resident telephone provider’s policy. The
third-party resident telephone provider will refund any unused phone time to
a resident who has been released from an IDOC facility, moved to a county
jail, moved to an out-of-state facility, moved to a status outside of IDOC
custody, or in the event of a resident who has died while in custody.
i. For residents who have been released, moved to a county jail, moved to
an outside of IDOC custody status, or out-of-state facility, it is the
resident’s responsibility to request a refund from the third-party resident
telephone provider.
ii. In the event a resident dies while in custody, IDOC is responsible for
securing the refund from the third-party resident telephone provider and
will disperse the refund in accordance with SOP 312.02.01.001, Death of
an Inmate.
9. Resident-to-Resident Fund Transfers
a. Residents cannot transfer funds to other residents, unless the other resident
is immediate family as defined in SOP 604.02.01.001, Visiting.
b. To transfer funds to an immediate family member, the sending resident must
submit a Resident-to-Resident Funds Transfer Request form the facility head
or designee for approval. If the residents are in different facilities, the
request to transfer funds requires approval of the facility head or designee
at both facilities.
c. Recipient housed in an IDOC facility:
i. Once both the sending and receiving facility heads or designees approve
the transfer, the sending resident must forward the approved transfer
request form to the fiscal unit. Also, the sending facility must send a
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
10 of 16
Idaho Department of Correction
properly completed withdrawal slip to the fiscal unit.
d. Recipient not housed in an IDOC facility:
i. If the receiving resident is in a non-IDOC facility, in addition to the above
process, the sending resident must provide a stamped envelope
addressed to the recipient resident.
10. Typical Financial Obligations for CRC Work Release Residents
a. CRC work release residents are required to address their own CRC financial
obligations, including CRC maintenance, van, and laundry fees.
i. Van fees are not assessed for transport to religious services.
b. Work-release residents must have $500 in their trust account before they are
assessed payments against obligations owed. Staff must research what the
resident owes and require monthly payments against those obligations.
c. While at a CRC, a work-release resident must pay outstanding cost of
supervision (COS) fees and all court-ordered restitutions and fines.
i. The resident must contact the court directly regarding any disputes over
payments due to the courts. The resident must direct any dispute related
to outstanding COS fee payments to the case manager or designee.
ii. Payment requirements do not change if an amount is in dispute. Refunds
may be necessary depending on resolution of the disputed amount.
iii. The standard minimum payment for outstanding COS fees, restitution,
and fines is 10% of the resident’s trust account balance in addition to the
20% described in section G.6.e.ii.2 (rounded to an even dollar amount).
The payment is due on the first day of each month, even if the required
payment drops the resident’s trust account balance below $500.
iv. If a resident has outstanding COS and interstate compact fees, payments
are applied to interstate compact fees first.
d. CRC work-release residents may request family support withdrawals from
their trust accounts to provide financial assistance for their immediate family
members.
i. A work-release resident must have a minimum trust account balance of
$500 before family support is considered.
ii. All other CRC financial obligations must be addressed and deducted before
withdrawals for family support are processed.
iii. Amounts for family support must not exceed 10% of the resident’s trust
account balance after all other deductions, or the amounts must be equal
to the payments made toward outstanding COS fees, and court-ordered
obligations.
11. Indigent Residents
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
11 of 16
Idaho Department of Correction
a. During the 30 consecutive days immediately before indigent status is
granted, the resident is still financially responsible for:
i. Medical co-payment fees
ii. Van or transportation fees
iii. Laundry fees
iv. Photocopy fees
v. Certified-copy fees
vi. Metered-mail fees
b. If the resident cannot afford these charges and their account balance goes
negative, the facility does not erase or forgive that negative balance. It
remains on the account after indigent status begins.
c. Indigent residents will have access to one standard mail envelope, domestic
or international, a week, up to four sheets of paper a week, and a writing
instrument at no cost.
12. Resident Trust Account Balances of Escaped or Walkaway Residents
a. If a resident escapes from a facility or walks away from a CRC, the facility
head or designee must immediately request that the resident’s trust account
be suspended to assess and collect any fees or pay any outstanding debts
accrued while in custody.
i. The department may assess and collect costs associated with any escape
or walkaway including overtime hours that other agencies may accrue
during the search of a resident who escapes or walks away.
ii. If a CRC work-release resident has been ordered by the court to pay
restitution, other court-ordered fees, or outstanding COS fees
accumulated while on probation or parole as described in the Work
Release Agreement or similar document, all remaining funds, including
pending work-release payroll, at the time of the escape or walkaway are
paid per the agreement.
iii. The facility head or designee must provide the fiscal unit the information,
including a signed copy of the agreement, needed to pay the amounts
described in this section.
b. When recaptured, any remaining resident trust account balance is subject to
restitution if the resident is found guilty of a disciplinary offense according to
SOP 318.001, Disciplinary Procedures for Residents.
i. Any funds remaining in the resident’s trust account that are not used to
pay restitution or fees described in this section remain in the resident’s
trust account, and the account is unsuspended for the resident to access.
c. If the resident is not recaptured within two years, the resident’s trust account
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
12 of 16
Idaho Department of Correction
is forfeited in accordance with State of Idaho rules regarding unclaimed
property.
13. Resident Trust Account Balances of Deceased Residents
a. In the event of a resident’s death, facility staff must do the following:
i. Request that the resident’s trust account be suspended within one
business day.
ii. Inform the fiscal unit of what can be expected to happen with the
deceased resident’s trust account along with applicable legal
documentation.
b. If there is a balance after all deposits and expenses are processed, the
facility provides the fiscal unit instructions on where to send the remaining
account balance.
14. Suspended (frozen) Resident Trust Accounts
a. The following people can suspend a resident’s trust account:
i. Director of IDOC
ii. Division chief
iii. Deputy division chief
iv. Financial executive officer
v. Financial manager
vi. Financial specialist senior
vii. Deputy attorneys general (DAGs) who represent IDOC
viii. Facility head
ix. Facility second-in-command
x. Facility Investigator
xi. Disciplinary hearing officer
xii. IDOC investigator
b. Reasons for suspending a resident’s trust account include:
i. Pending disciplinary actions that may require restitution to be paid
ii. Removal from a CRC for disciplinary reasons
iii. Escape or walkaway
iv. Investigation
v. Court order
vi. Accounting purposes
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
13 of 16
Idaho Department of Correction
c. Requests for suspending a resident’s trust account must be in writing to the
fiscal unit. Suspensions should be resolved as quickly as possible.
d. The fiscal unit must receive written notice from the appropriate facility
representative to lift account suspensions. Each facility must designate a
staff member to review account suspensions so that the amount of time the
account is suspended is kept to a minimum.
e. If a resident trust account has been suspended for three months or more, the
fiscal unit will email the staff member who initiated the suspension and the
facility head (or designee) asking whether to lift the suspension.
i. If the reason for the suspension or the staff member who initiated the
suspension cannot be determined, the fiscal unit must contact the facility
head (or designee).
f. If a resident is moved from a CRC for disciplinary reasons, the resident’s trust
account must be suspended to allow time to assess and collect any
outstanding debts accrued while at the CRC. If the resident has cash, it is
deposited into the resident’s account.
15. Review and Reconciliation of the Resident Trust Accounting System
a. Each month, the financial manager (or designee) is responsible for:
i. Reconciling Items - reviewing the resident trust accounting system’s
general ledger for errors and for reviewing the system’s receivables for
unusual or large balances.
ii. Reconciliation - reconciling the resident trust accounting system’s general
ledger to the bank’s resident trust account bank statement. After both
savings and checking accounts have been reconciled, any corrections will
be made by a financial manager (or designee), and the reconciliation
must be reviewed and signed by another financial manager (or
designee).
b. Annually, the financial manager must review the Statements on Standards
for Attestation Engagements (SSAE) to provide assurance that controls over
the resident banking deposits are handled appropriately or implement
additional internal controls to ensure accuracy in the resident account
reporting.
16. Resident Released from Department Custody
a. If the department releases a resident who has a funds balance in a resident
trust account , those funds are provided in the form of a debit release card
(up to $9,000). If the account balance is over $9,000, the amount over
$9,000 will be provided in the form of a check.
i. Upon receiving written notice from the Commission of Pardons and Parole,
central records unit, or the facility, the fiscal unit prepares a release card
and/or check for the resident.
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
14 of 16
Idaho Department of Correction
b. If a resident has outstanding expenses, those expenses are deducted before
releasing the remaining funds. Facility staff must provide the fiscal unit with
the outstanding expense details and amounts owing one week prior to the
resident’s release date.
c. If the releasing resident worked part of the month prior to release and is due
payroll, the resident may opt to have the funds added to their release card
or they must provide a mailing address to the fiscal unit in order for a check
to be issued and mailed to the address provided when payroll is processed.
17. Debit Release Cards
a. The fiscal unit records all debit release cards on a master log and disperses
them to each prison and CRC. Each facility head must provide the fiscal unit
with a designated staff member who is directly responsible for the security
of the release cards and the required reporting and tracking.
b. Handling of release card inventory
i. The fiscal unit must provide facilities with replenishment or replacement
release card inventory as needed.
ii. Release cards received at each facility must be signed for upon arrival,
promptly inventoried, logged, and secured.
iii. All blank and inactive release card inventories must be stored in a
controlled environment with access limited to authorized staff.
iv. Each facility and the fiscal unit must maintain their own current inventory
log with the number of blank cards received, the number of cards issued
and to whom, any cards spoiled, damaged, or defective, and remaining
card stock inventory on hand at any given time using the log provided by
the fiscal unit.
c. Damaged or faulty release cards
i. When release cards require destruction, the facility staff must securely
package the cards and the card log and ship them to the fiscal unit. The
fiscal unit must then ship the damaged or faulty release cards to the
contract provider at a designated address for destruction.
ii. Each shipment of cards to be destroyed must include a copy of the
inventory log identifying the cards to be destroyed and the reason for
destruction.
d. If there is a problem with the debit release card after it has been given to the
resident, it is the resident’s responsibility to contact the third-party provider.
18. Unclaimed or Uncollectible Funds
a. On an annual basis, the financial manager (or designee) must review inactive
resident trust accounts and make a good-faith effort to locate those
residents whose resident trust accounts have a positive balance and/or
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
15 of 16
Idaho Department of Correction
write-off those resident trust accounts that have a negative balance.
i. The fiscal unit will follow the Idaho State Treasurer’s Office forms for
unclaimed property.
ii. All write-offs must be approved by the financial executive officer and
division chief or designee.
b. Two fiscal years but no longer than five fiscal years after the resident has
been released from IDOC custody a resident’s trust account that has a
positive balance may be sent to the Idaho State Treasurer’s Office as
unclaimed funds.
i. A resident trust account that has a positive balance will be deemed
unclaimed when a letter is sent to the resident’s last known address
requesting confirmation of mailing address and IDOC did not receive a
response from the resident within 60 days or the US Postal Service
returned the letter with no forwarding address.
ii. Funds belonging to a resident who has passed away since being released
from IDOC, must be forwarded to the resident’s next-of-kin if the fiscal
unit is contacted. If a residents’ next-of-kin does not contact the fiscal
unit or cannot be located, the funds must be processed as unclaimed
funds and sent to the Idaho State Treasurer’s Office.
c. Two fiscal years after the resident has been released from IDOC custody a
resident’s trust account that has a negative balance may be written off.
i. A resident trust account that has a negative balance will be deemed
uncollectible when the probability of collecting the funds is remote.
ii. When all of the above requirements are true, the financial manager will
write a letter or interoffice memorandum to the financial executive officer
and division chief or designee requesting approval to write off the
uncollected funds. If approval is granted, the resident’s debt will be
reduced and then reported in accordance with SOP 114.03.03.114,
Revenue: Resident Management Fund.
H. REFERENCES
1. Forms
a. Resident Personal Funds Withdrawal Slip
b. Resident-to-Resident Funds Transfer Request
2. Cited Documents
a. Idaho State Treasurers Office forms |
https://yourmoney.idaho.gov/app/forms
b. ICI Private Sector Prison Industries Enhancement Program: Participation
Conditions (PIE Agreement)
Document
Number:
114.024
11
Title:
Resident Funds
Page
Number:
16 of 16
Idaho Department of Correction
c. SOP 108.002, Records Retention and Destruction
d. SOP 114.03.03.114, Revenue: Resident Management Fund
e. SOP 312.02.01.001, Death of an Inmate
f. SOP 318.001, Disciplinary Procedures for Residents
g. SOP 320.01.01.001, Property: State-Issued and Resident Personal Property
h. SOP 405.001, Access to Courts
i. SOP 411.06.03.001, Co-Pay for Medical Services
j. SOP 604.02.01.001, Visiting
3. Other Significant Documents
a. Idaho Code § 14-5, Estates of Decedents – Revised Unclaimed Property Act
b. Sending Money | https://www.idoc.idaho.gov/content/prisons/resident-
services/resident-accounts
c. SOP 707.04.01.001, Cost of Supervision Account Management
– End of Document –