HomeMy WebLinkAboutReceipts: Cost of Supervision and MiscellaneousIdaho
Department of
Correction
Standard
Operating
Procedure
Title:
Receipts: Cost of Supervision and
Miscellaneous
Page:
1 of 5
Control Number:
114.03.03.005
Version:
3.0
Adopted:
01-15-1995
Brent Reinke, director, approved this document on 06/17/2014.
Open to the public: Yes
SCOPE
This standard operating procedure applies to all Idaho Department of Correction employees.
Revision History
Revision date (06/17/2014) version 3.0: Revision of language throughout the document,
revise title to better match content, update to current formatting.
TABLE OF CONTENTS
Board of Correction IDAPA Rule Number 114 ......................................................................... 1
Policy Control Number 114 ....................................................................................................... 1
Purpose ..................................................................................................................................... 1
Responsibility ............................................................................................................................ 2
General Statement .................................................................................................................... 2
Standard Procedures ................................................................................................................ 3
1. Receipt Categories ........................................................................................................... 3
2. Cost of Supervision Client Payments .............................................................................. 3
3. Miscellaneous Deposits – Data Entry Into STARS.......................................................... 4
4. Audit and Release ............................................................................................................ 5
BOARD OF CORRECTION IDAPA RULE NUMBER 114
Inmate Funds Receipt and Maintenance
POLICY CONTROL NUMBER 114
Fiscal Policy
PURPOSE
The purpose of this standard operating procedure is to provide instruction and information
for managing and processing receivables and deposits made to the Idaho State Treasurer’s
Control Number:
114.03.03.005
Version:
3.0
Title:
Receipts: Cost of Supervision and
Miscellaneous
Page Number:
2 of 5
Idaho Department of Correction
Office. It is the policy of the department to manage its fiscal responsibilities in accordance
with Generally Accepted Accounting Practices , and the laws of the s tate of Idaho.
RESPONSIBILITY
Chiefs of the Divisions of Management Services and Probation and Parole
The chiefs of the divisions of management services and probation and parole or
designees have oversight responsibility for the cost of supervision (COS), special
projects, travel reimbursements, and offender accounts.
Executive Financial Officer
The executive financial officer or designee is responsible for implementing this standard
operating procedure and for ensuring employees and contractors are practicing the
guidelines, standards, and procedures provided herein.
Financial Specialist Senior
The designated financial specialist senior in the fiscal unit is responsible for maintaining
the offender trust accounting computer system.
COS Financial Specialist
The designated fiscal unit staff member is responsible for ensuring COS fees are
debited and billing statements are mailed to offenders , referrals for collection are
processed, and COS accounts are monitored.
Financial Technician(s)
The designated financial technician(s) located in the fiscal unit are responsible for
Closing an offender’s trust account
Transitioning funds
Reconciling offender receivables and offender payroll receivables
Entering negotiable instrument information on an offender’s account
Preparing daily deposit
Recording monthly electronic funds transfers
Financial Support Technician
The designated financial support technician located in the fiscal unit is responsible for
data entering COS payments and preparing COS and MISC. deposits.
GENERAL STATEMENT
Fiscal staff deposits negotiable instruments according to statute. At no time may more than
$200 in negotiable instruments accumulate for more than 24 hours without depositing that
money with the Idaho State Treasurer’s Office.
Control Number:
114.03.03.005
Version:
3.0
Title:
Receipts: Cost of Supervision and
Miscellaneous
Page Number:
3 of 5
Idaho Department of Correction
The financial support technician or the COS financial specialist enters COS payments into
the offender trust accounting computer system (Reflections). A three-part bank deposit ticket
is prepared (white, yellow, pink) for each deposit.
All deposits are given to the fiscal unit financial technician in offender accounts . The
deposits are placed in a tamper proof bag and deposited nightly at the bank. The pink copy
of the deposit slip is mailed back to the department by the bank and stapled to the
corresponding yellow copy attached to the batch.
STANDARD PROCEDURES
1. Receipt Categories
State and United States Treasury warrants
Offender management fund checks
Travel reimbursements
Offender telephone revenue
Offender vending revenue
Special project invoice payments
Cost of supervision offender payments
Miscellaneous checks
2. Cost of Supervision Payments
The department provides each offender with a prepaid, addressed, business reply envelope
with their bill each month. An offender who does not use the prepaid business reply
envelope must mail the payment directly to the department at his own expense. Mailroom
staff generally picks up payments from offenders w ho use the prepaid business reply
envelopes from the US Post Office. If volume is large, the financial support technician may
do the pickup instead.
Functional Roles and
Responsibilities Step
Tasks
Financial Support
Technician
1
Count the number of payments received from the USPS.
The total number of payments counted must match the log
from the US Postal Service. If the numbers do not match,
the financial support technician must call the USPS to
resolve any errors in the count.
2 Remove COS negotiable instruments from the envelope
and verify the offender number.
3 Electronically endorse negotiable instruments.
4 Run a calculator tape on all COS negotiable instruments to
establish a control total for processing.
5 Enter offender payment data in the Reflections computer
system. Print two copies of the completed batch.
Control Number:
114.03.03.005
Version:
3.0
Title:
Receipts: Cost of Supervision and
Miscellaneous
Page Number:
4 of 5
Idaho Department of Correction
Functional Roles and
Responsibilities Step
Tasks
6
Fill out the deposit slip with the batch total information.
Cut the total off one of the batches and use it to
secure to the negotiable instruments along with the
white and pink copy of the deposit slip.
Attach the yellow copy of the deposit slip and the
calculator tape to the batch. File the batch in the ‘hold
file’ awaiting the sweep sheet sent by the state
treasurer’s office.
7
Give the negotiable instruments and the white and pink
copies of the deposit slip to the fiscal financial technician.
Fiscal staff takes the nightly deposit to the bank.
COS Financial
Specialist
8
Receive the sweep sheet from the state treasurer’s office
and attach the sweep sheet to the corresponding deposit
found in the hold file.
9 Write the batch number and deposit total on the top of the
sweep sheet.
10 Post the sweep sheet information to the COS reconciliation.
11
File the batch in ‘current month hold’ until the pink copy of
the deposit slip is received back from the bank. Attach the
pink part of the deposit slip to the back of the sweep sheet
and permanently file.
3. Miscellaneous Deposits – Data Entry into STARS
Functional Roles and
Responsibilities Step
Tasks
Financial Support
Technician
1 Vendor checks come in via US Mail, while IMF checks from
offender accounts are hand delivered.
2 Take photocopies of the negotiable instruments and any
backup documents .
3 Separate the stub from the negotiable instrument and then
electronically endorse negotiable instrument.
4 Verify the total by running two calculator tapes on the
negotiable instruments.
5 Enter the batch in the accounts receivable log. Manually
assign a document number to each batch entered.
Financial Support
Technician 6
Fill out the deposit slip and include the batch number and
document number from the accounts receivable log.
Remove the white and pink copy from the deposit
book. Secure the negotiable instruments together
along with the white and pink copy of the deposit slip
and one of the calculator tapes.
Give the yellow part of the deposit slip, the second
calculator tape, and the photocopies with the backup
detail to the COS financial specialist.
Control Number:
114.03.03.005
Version:
3.0
Title:
Receipts: Cost of Supervision and
Miscellaneous
Page Number:
5 of 5
Idaho Department of Correction
Functional Roles and
Responsibilities Step
Tasks
COS Financial
Specialist
7
Preparing for STARS data entry.
Fill out the coding sheet.
Create a batch header.
8
Print the coding sheet and batch header. Attach them to the
front of the documentation along with the yellow deposit slip
and calculator tape provided by the financial support
technician.
9
Hold the batch until the sweep sheet arrives from the state
treasurer’s office. When it arrives, enter the information into
STARS.
10
Scan the batch and send by e-mail to ‘payables ’ where
processing continues . Send the hard copy to the fiscal unit
financial specialist assigned to audit the document.
4. Audit and Release
Functional Roles and
Responsibilities Step
Tasks
Fiscal Unit Financial
Specialist
1 Audit the misc ellaneous receipt batch, release the batch
and electronically endorse the document.
2
File the scanned miscellaneous receipt batch in the
production file located on the F-drive.
Save the hard copy in the file for three months .
Shred the hard copy after three months.
-- End of Document –