Internal Controls

Field units will establish local policies to ensure that fiscal and OBS system integrity is not compromised. All offender money coming into a facility will be receipted and deposited daily at a local financial institution for credit to the department’s 700 Fund. Offender deposits are to be recorded daily both into the OBS system and into the state accounting system through normal OBS/CORE processes. Local procedures, at a minimum, will ensure the staff person receiving and recording offender money into the OBS system at the facility is not the same person who makes the actual monetary deposit at the local financial institution.

All disbursements from OBS accounts will be by printed voucher signed by two authorized signatures or through electronic funds transfer. Under no circumstances will Trust Fund Officers, Cashiers, Unit Managers, or Case Managers be one of the authorized signatures for any check written against an OBS account. Business managers and accountants are authorized to be one of the two signatures but cannot sign together on one check.

The OBS system prints checks based upon withdrawal data entered into the system with an electronic record of the staff person entering the withdrawal. Because of this internal system record, local procedures do not need to restrict who can actually initiate the system print check action.

Staff will not allow other users to log into OBS under their user name and password. Any computer where OBS software is installed will be logged off or system locked by the user when the user is not physically present and able to monitor the machine.