tailieunhanh - financial audit of the department of public safety_part3

Quỹ tù nhân được chuyển giao không phải nộp cho cơ sở tiếp nhận một cách phù hợp kịp thời, Khi một tù nhân được chuyển đến cơ sở khác, cơ sở tiếp nhận thiết lập một tài khoản cho các tù nhân. Các cơ sở gửi đánh giá tài khoản của tù nhân để đảm bảo rằng sự cân bằng của tù nhân hiện tại và tất cả các giao dịch đã được đăng lên | Chapter 2 Internal Control Deficiencies 2 638 inactive suspense accounts amounting to approximately 43 800. If collected financial resources could be used to finance operations of the facilities. Transferred inmate funds are not remitted to the receiving facility in a consistent timely manner When an inmate is transferred to another facility the receiving facility establishes an account for the inmate. The sending facility reviews the inmate s account to ensure that the inmate s balance is current and all transactions have been posted. In accordance with departmental policies a check for the current balance should be forwarded to the receiving facility within 48 hours of the inmate transfer. We reviewed a total of five deposit transfers and identified one instance whereby an inmate s funds were transferred to the receiving facility in an untimely manner. O ahu Community Correctional Center the sending facility forwarded an inmate s funds to the Halawa Correctional Facility the receiving facility six days subsequent to the inmate s date of transfer. In addition we were informed that fund transfers from the O ahu Community Correctional Center are batched and transferred weekly and are not transferred based on the 48-hour requirement. This practice effectively restricts inmates immediate use of funds upon transfer and hinders ongoing compliance with related department policy. Inmates do not consistently authorize timesheets The department s goal is to provide inmates with reasonable opportunities for useful and productive employment and to enable them to acquire valuable experiences for securing and maintaining regular employment in the community upon their release. Such employment provides a means of maintaining and improving their morale and selfrespect while under confinement. Every effort is made to provide a normal work day of constructive activity for each inmate and to provide compensation for their efforts. A daily timesheet is maintained of hours worked by .