Title: Prisoners Amenities Account
Category: Offender Management
Implement Date: 16 November 2011
Application: Custodial Operations
Appendices and Forms
Ownership: Custodial Operations
|1.||Accounting for revenue|
|4.||Use of prisoners' amenities funds|
|6.||Purchases > $5,000.00|
To establish the management practices to be followed and the conditions under which the prisoners' amenities account is to be used.
Moneys received from the following sources must be paid into the departmental account code for prisoners' amenities-
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.
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.
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.
When clearing the Bank Charges account, balances, the relevant departmental account code must be debited.
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.
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)).