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Procedure Properties

Title: Prisoners Amenities Account
Category: Offender Management
Version: 03
Implement Date: 16 November 2011
Application: Custodial Operations
Availability: Public

Authority

Appendices and Forms

  • Quest User Manual (in-confidence)

Procedures

Policies

  • Instrument of Financial and Travel Delegations (Department of Community Safety) (in-confidence)

Ownership: Custodial Operations

Procedure - Prisoners Amenities Account


Purpose
1.Accounting for revenue
2.Funds allocation
3.Delayed allocation
4.Use of prisoners' amenities funds
5.Bank charges
6.Purchases > $5,000.00
7.Expenditure approval

Purpose

To establish the management practices to be followed and the conditions under which the prisoners' amenities account is to be used.

1. Accounting for revenue

Moneys received from the following sources must be paid into the departmental account code for prisoners' amenities-

  1. sales less cost of goods sold from sales to prisoners through canteens or vending machines;
  2. Interest derived from prisoners' trust funds (including prisoner canteen account) held with financial institutions;
  3. surplus monies in the Prisoner Telephone System phone suspense account (held by prisoner trust funds) identified from periodic reviews by the administrator;
  4. revenue from the rental of television sets to prisoners;
  5. gifts or donations from outside organisations or individuals for prisoners collectively; and
  6. revenue from other sources including hairdressing, hobbies/activities, etc.

2. Funds allocation

An allocation of funds must be provided to all corrective services facilities as part of the annual internal budget allocation process.

The distribution of funds must be determined by each facility's prisoner population, with a weighting applied for women and indigenous offenders. The model used must be reviewed annually by the Executive Manager, QCS Management Accounting Team, Budget and Finance in conjunction with the annual internal budget allocation process.

3. Delayed allocation

If internal allocation of funds have not been finalised by the commencement of the financial year, the relevant executive director must approve all expenditures, excepting those of a periodic/recurring nature, until the allocations are issued.

4. Use of prisoners' amenities funds

Prisoners' amenities funds must be used for the benefit of prisoners collectively.

Expenditure may include purchase of sporting and recreational equipment. Social functions may be sponsored or paid for by the fund, depending on the level of funds available, but must be of a nature whereby all prisoners have access to the benefit.

Prisoners' amenities funds are not to be used for staffing costs associated with activities resulting from the use of amenities funds.

Expenses incurred to derive amenities fund revenue, such as consumables and stock adjustments in the canteen (refer procedure - Canteen for Offenders) must be paid for from the allocated funds.

5. Bank charges

When clearing the Bank Charges account, balances, the relevant departmental account code must be debited.

6. Purchases > $5,000.00

Funds in the amenities account are departmental funds in the opinion of Crown Law.

From time to time it may be necessary to capitalise purchases of plant and equipment greater than $5000.00. For this purpose, prior approval must be obtained from the Executive Manager, QCS Management Accounting Team, Budget and Finance and sufficient lead-time must be given, as any approval will be subject to a technical budget adjustment supported by Queensland Treasury.

7. Expenditure approval

The departmental financial delegations apply to the approval of prisoners' amenities funding (refer Instrument of Financial and Travel Delegations (Department of Community Safety) (in-confidence)).





PETER BOTTOMLEY
Acting Commissioner





Version History

16/11/2011 Version 03 - 07/01/2011 Version 02 - 28/08/2006 Version 01