NCJ Number
68249
Date Published
1978
Length
26 pages
Annotation
THIS LEGISLATIVE AUDIT OF THE NEVADA DEPARTMENT OF PRISONS FOR THE FISCAL YEAR ENDED JUNE 30, 1978, IS PRESENTED TO FURNISH THE MEMBERS OF THE LEGISLATURE WITH FINANCIAL AND REGULATIONS COMPLIANCE INFORMATION.
Abstract
A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES USED BY THE NEVADA DEPARTMENT OF PRISONS COMMENTS ON THEIR BASIS OF ACCOUNTING, EQUIPMENT, AND CHANGES IN BUDGET ACCOUNTS. NOTES TO FINANCIAL STATEMENTS ARE REPORTED, INCLUDING THOSE INVOLVING ANNUAL AND SICK LEAVE, RETIREMENT PLANS, INCIDENTS HAVING TO DO WITH THE SOUTHERN NEVADA CORRECTIONAL CENTER, AND TOTAL DISBURSEMENTS IN THE PRISON GRANT ACCOUNT. THE GENERAL BOARD OF STATE PRISON COMMISSIONERS' RESPONSIBILITIES ARE LISTED AND THE BOARD'S ACCOMPLISHMENTS OF STATE GOALS ARE NOTED. REPORTS AND RECOMMENDATIONS REGARDING INTERNAL CONTROL REGULATIONS COMPLIANCE TOUCH ON THE CASH RECEIVING FUNCTION, THE SEGREGATION OF CASH DUTIES, THE RESTRICTIVE ENDORSEMENT OF CHECKS, EMPLOYEES' DUTIES, CHECK SIGNATURE PLATES, FIXED ASSET CONTROL, AND WAREHOUSE INVENTORY CARDS. FOR ACCOUNTING REGULATION COMPLIANCE, REPORTS AND RECOMMENDATIONS EXAMINED INCLUDE ACCOUNTING FOR AGENCY GENERATED REVENUES, GRANT REVENUE ACCOUNTING, PAYROLL PROCEDURES, ACCOUNTING FOR OUT-OF-STATE INMATES, AND THE WAREHOUSE FUND LOAN. A STATUTORY REVISION IS DISCUSSED THAT INVOLVES THE FARM OPERATION. A TABLE SUMMARIZING THE RECOMMENDATIONS MADE REGARDING ACCOUNTING, INTERNAL CONTROL, AND THE STATUTORY REVISION RELATES WHETHER THE RECOMMENDATION HAS BEEN IMPLEMENTED, WILL BE IMPLEMENTED, HAS BEEN DEFERRED OR REJECTED, OR REQUIRES LEGISLATIVE ACTION. ANOTHER TABLE SHOWS THE DISPOSITION OF RECOMMENDATIONS FROM THE AUDIT REPORT OF THE FISCAL YEAR ENDED JUNE 30, 1975. FURTHER INFORMATION PRESENTED IN TABULATED FORM INCLUDES GENERAL FUND BUDGET ACCOUNTS FOR INSTITUTIONAL OPERATIONS, THE PRISON GRANT ACCOUNT STATEMENT OF OPERATIONS, AND THE SOUTHERN NEVADA CORRECTIONAL CENTER EQUIPMENT ACCOUNT STATEMENT OF OPERATIONS.