Current through Register Vol. XLI, No. 45, November 8, 2024
Section 95-3-22 - Fiscal Management22.1. Accounting Procedures. The methods used for collection, safeguarding and disbursement of monies shall comply with accounting procedures established by the appropriate jurisdiction.22.2. Minimum Policies. The facility shall have written policies and procedures that include, at a minimum:22.2.a. Internal controls;22.2.b. Petty cash procedures;22.2.c. Bonding for all appropriate staff;22.2.d. Signature control on checks;22.2.e. Handling of inmate funds;22.2.f. Employee expense reimbursement; and22.2.g. Issuance or use of vouchers.22.3. Inventory. There shall be inventory control of property, stores and other assets. Such inventories shall be conducted at time periods stipulated by applicable statutes, however, they should not be less frequent than every two years.