37 Pa. Code § 95.239 - Commissary and other funds

The following are the minimum requirements that apply to commissaries and other funds:

(1) County prisons may provide commissary services if the county so chooses.

(2) Written local policy must require that funds associated with commissary services be audited and reported on an annual basis by an independent party using generally accepted accounting principles.

(3) Written local policy must describe a fiscal system that accounts for all income and expenditures on an ongoing basis. Methods for collecting, safeguarding and disbursing moneys must comply with generally accepted accounting principles. A financial audit of the prison shall be conducted annually by a certified, independent party using generally accepted accounting principles. The financial audit must result in an opinion that either affirms or disaffirms the accuracy of the records or accounts.

(4) Written local policy must require that funds associated with inmate telephone services be audited and reported to the governing county prison authority on an annual basis by an independent party using generally accepted accounting principles.

(5) Written local policy must require that funds associated with an industries program and a work release program be audited and reported to the governing county prison authority on an annual basis by an independent party using generally accepted accounting principles.

Notes

37 Pa. Code § 95.239

The provisions of this § 95.239 readopted May 18, 1979, 9 Pa.B. 1619; amended February 18, 2000, effective 2/19/2000, 30 Pa.B. 866; amended October 10, 2008, effective 10/13/2009, 38 Pa.B. 5627.

The provisions of this § 95.239 amended under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(3) and (4) of the act of December 27, 1965 (P. L. 1237, No. 502) (61 P. S. § 460.3(3) and (4)).