103 CMR, § 911.03

Current through Register 1536, December 6, 2024

Section 911.03 - Fiscal Controls

Written policy and procedure shall specify the methods used for the collection, safeguarding and disbursement of monies that comply with accepted accounting procedures established by the parent agency or other authority having jurisdiction. Procedures shall include, but not be limited to:

(1) internal controls;

(2) petty cash procedures;

(3) bonding of appropriate staff;

(4) signature control on checks;

(5) handling of inmate funds, including accrual of interest;

(6) employee expense reimbursement;

(7) requisition and purchase of supplies and equipment;

(8) issuance or use of vouchers.

103 CMR, § 911.03