General Ledger Reconciliation
The Chief Financial Officer is responsible for the reconciliation of all OBS general ledger (GL) accounts to system financials. Reconciliation of GL accounts should be done monthly. To assist with monthly reconciliation processes the OBS system provides the following reports. All reports are exportable to Excel files. When exporting a file to Excel be sure and ‘unmerge’ consolidated cells.
• General Ledger Account Balance – Trust
• General Ledger Account Balance – Canteen
• GL Account Name Detail Daily Transaction Summary
• GL Account Name Detail Report
• Canteen Balance Sheet
• Trust Fund Balance Sheet
• Statement of Canteen Operating Income
• IBSA Interest Posted
• Offender Statement Report (DOC# = CNTRANS)
GL Cash-Canteen and CNTRANS
The “GL Account Name Detail Daily Transaction Summary” report is used for GL account analysis. When reconciling the “Cash-Canteen” general ledger account be sure to account for any CNTRANS deposits done during the conversion process (female and male data import inventory purchases) and/or subsequently deposited directly to the CNTRANS account (canteen ASA accounts). CNTRANS account balances should equal adjusted “Cash-Canteen” values when reconciled.
CNTRANS transactional detail is derived from the “Offender Statement Report” for the time period selected. Enter the offender name of “CNTRANS” for the DOC#. This offender name is only available at the ADM location. CNTRANS reconciliation should be done monthly.
Sample CNTRANS Reconciliation
GL Account Reconcilliation
Offender Statement Report - CNTRANS
|Transaction Date||Transaction Type||Source Document #||Receipt#/Check#||Amount|
|04/01/2009||Beginning Balance - CNTRANS|
|SALES TAX PAYMENT - T Total||($21,729.14)|
|TRUST CANTEEN PAYMENT - T Total||$222,345.54|
|VENDOR PAYMENT - T Total||($145,492.04)|
|Ending Balance CNTRANS - 04/30/2009||$428,687.85|
|Less: CNTRANS Deposits (Feb thru April)||($250,000.00)|
|04/30/2009||Cash - Canteen (GL Balance Report - Canteen)||$178,687.85|
GL Offender Accounts and Cash-Trust
Export of data from the “GL Account Name Detail Daily Transaction Summary” report with a GL account name of ‘Offender Accounts’ is used to reconcile both the GL “Offender Accounts” and GL “Cash-Trust.” The ‘net’ total of the month’s transactions is the starting point for this account reconciliation.
Sample GL Offender and Cash-Trust Account Reconciliation
GL Account Reconcilliation
Offender Accounts / Cash-Trust
|Total Month Transactions - GL Account - "Offender Accounts"||$(376,508.13)||$373,005.39||(3,502.74)|
|Ending Balance - Offender Accounts (Mar 09)||$1,057,861.50|
|Ending Balance - Offender Accounts (Apr 09)||$1,054,358.76|
|IBSA - Interest Posted (Apr 09)||$0.33|
|General Ledger Report - Trust - Offender Accounts (Apr 09)|
|Total Offender Accounts - Active||$618,733.02|
|Total Offender Accouints - Roster Release||$2,193.86|
|IBSA Balance - not separately shown on GL Account Balance (Trust) report||$2,700.33|
|Cash Canteeen - GL Ledger Account Balance (Canteen) April - [CNTRANS from canteen]||$178,687.85|
|Additional Cash Deposits into CNTRANS (Feb - April)||$250,000.00|
|WUNK Balance - April||$1,062.40|
|Total of Other Virtual Accounts||$981.63|
|Ending Balance - Offender Accounts (April 09)||$1,054,359.09|
Reconcilliation: Cash - Trust (April 2009)
|Ending Offender Account Balance (Type) - April 09||$1,054,359.09|
|Plus: Total Accounts Payable - All Trust Accounts (April)||$222,027.31|
|Less: Total Accounts Receivable - All Trust Accounts (April)||$(91,356.60)|
|Cash - Trust GL Report (April 2009)||$1,185,029.80|
GL Accounts Receivable
In OBS all accounts receivable are payroll related. There are four payroll account receivable types: Agri-services, Construction/Maintenance, DOC (Gang Pay), and OCI. Use the “GL Account Name Detail Report” for the account receivable type to be reconciled. It is also critical that information from the GL “Accounts Receivable-XXX” be cross checked with information generated from the “Offender Payroll Log” and the “Payroll Reconciliation” reports to verify manual payroll corrections were been correctly posted to the system by field staff and invoice payments made.
Canteen Profits - 205 Fund
Canteen system profits are transferred from the OBS system to the Inmate and Employee Welfare and Canteen Support (205) Fund. At the ADM location use the Offender Withdrawal Entry” screen with an “Offender DOC#’ of “CNTRANS” and the withdrawal type of “Canteen Profits-T.” Profit transfers to the 205 Fund will occur as directed by the Chief Financial Officer.
Local Trust Maintenance
Each OBS location has local trust maintenance screens which are used to identify certain trust system maintenance values germane to their location. Local trust maintenance screens are located under the “Administration”, “Local Trust” menu.
Local Offender Work Assignment Maintenance
Facilities should review and setup “Local Offender Work Assignment Maintenance” screen values for those offender work assignment areas germane to their location.
1. Un-select “display active only” to view all available central office work assignment areas.
2. Select (un-select) “institution active” to activate (deactivate) an offender work assignment area for use with “Offender Maintenance” screen work assignment drop down list.
Local Offender Group Maintenance
The “Local Offender Group Maintenance” screen is used to activate those virtual offender group accounts approved for use by the facility manager.
1. Un-select “display active only” to view all available central office virtual offender groups.
2. Select (un-select) “institution active” to activate (deactivate) a virtual offender account approved for use by facility management.
Offender Account Maintenance
Facility business managers are responsible for offender account maintenance information and values.
Monthly Review of Offender Maintenance Values
Offender maintenance value information will be reviewed and updated monthly along with any Exception Pay Amount values. It is recommended this review occurs prior to the end of the month just prior to gang pay posting by the system. This review can be easily done by running the “Offender Account Maintenance Values Report.”
Review of New Offender Maintenance Values – Transfer of Offender
It is extremely important when a new offender arrives at a facility for trust fund staff to review and update the “Offender Account Maintenance” screen. If the offender’s account has a freeze associated with it, gaining facility staff must confirm the reason for the frozen account with the prior facility. Staff should review the “Offender Account Maintenance” screen and run the Offender Statement Report for each newly assigned offender and confirm all encumbrances.
Remember, only the facility that establishes an encumbrance can release the encumbrance. Conversely, when transferring an offender to another facility business office staff should review the transferring offender’s account to ensure all maintenance values, encumbrances, and obligations are correctly entered into the OBS system prior to offender transfer.
Offender Sales Tax
O.S. 68, section 1357 ¶ 34 authorizes a state sales tax exemption for offenders who are qualified disabled veterans with a VA disability rating of 100 percent. O.S. 68, section 1361.2 requires the person to whom the sale is made be required to furnish proof of eligibility for the exemption as issued by the Oklahoma Tax Commission. The “Offender Maintenance” screen has a radial button to flag offenders who are in possession of this exemption. Because VA disability ratings can be reduced, when an offender changes facility locations the gaining facility’s trust fund officer will re-validate the OTC exemption by examination of the exemption card.
Offender Privilege Level
An offender’s gang pay rate and spending level limit in OBS are based on the offender’s privilege level field in OMS and is updated nightly. Case management or record officers have the ability in OMS to change an offender’s privilege level with a future effective start date. OBS however uses the entered OMS privilege level, regardless of future effective date, for computation of gang pay and offender spending limits. If an offender privilege level change is entered in advance with a future effective date then the higher privilege level will be the pay rate and spending level limit from date of change entry for OBS offender account transactions.
Indigent Offender Status
The OBS system considers an offender indigent based upon a rolling 30 day period of the offender having less than $10.50 in their trust “available balance.” It is imperative that staff confirm from OBS the offender’s eligibility to receive indigent supplies prior to distribution of those supplies. Staff will use the OBS system Indigent Offender Report to confirm an offender’s indigent eligibility.
Indigent status as defined by OBS - is based on two criteria and a rolling 30 day window for application of these two criteria along with the number of days since the last gang payroll payment was posted. System criteria for offender inclusion on the Indigent Status Report are:
1. The offender cannot have an ‘available balance’ (the old ITAS term was ‘draw account balance’) of $10.50 or greater within the last 30 day period.
2. The offender cannot have a withdrawal total greater than $10.50 within the last 30 days (a rolling 30 day window) for non-debt items (i.e. commissary purchases and trust account withdraws for non-obligations payments).
These two OBS defined criteria are impacted directly by the number of days since gang pay was last posted. Since gang pay runs on the last day of the month (nightly processing of gang pay occurs on the night of the 30th for a payment posting in the early morning on the 31st), an offender who receives gang pay will likely be not be listed on the Indigent Status Report the next day if the report is run on the 31st of the month. This is because there could be two gang payment postings within 30 days if the preceding month had less than 31 days.
If the facility business manager waits until the 1st or 2nd of the month to run the Indigent Status Report then the prior month’s gang payroll payment will not be factored in. However, if the inmate spends the money of the combined two payroll payments within the same rolling 30 day window at the canteen those combined expenditures could remove the offender from indigent status because of rule #2.
It is recommended that facilities at least once a week run their Indigent Status Report to identify eligible offenders because of this rolling 30 day window and how it is impacted by the timing of payroll receipts, canteen purchases and trust account withdrawals for non-obligation payments.
Data Entry Errors
Business staff must exercise extreme diligence in the posting of offender income, withdrawals and obligations. Correcting income entry errors are possible in OBS. Voiding an incorrect income entry will reverse all related auto-deductions and can take an offender’s available balance into a negative available balance if those voided funds have already been spent by the offender. Negative balances will be recaptured by the system when additional funds are posted to the account.
It is important for users to understand the following concepts when trying to correct an OBS income data entry error. Deposit errors are those data entry errors where either the wrong offender was credited with the deposit or the correct offender was credit with the deposit but the staff person entering the income into OBS used an incorrect “income type.”
Another type of income data entry error is where an offender was correctly credited with an income deposit but the deposit is reversed due to a problem with the financial instrument. For problem related to this second situation please refer to the section of this guide called “Bank Buy Back Errors.”
When funds are credited to an offender’s account through one of the Offender Income Entry screens those funds are subject to OBS auto-deduction rules and processes with an ‘OBS receipt number’ created by the system at time of income entry specifically related to that deposit. If the error is caught before the ‘OBS receipt number’ is tied to a ‘CORE deposit number’ then reversing the error is possible by using the “Void Offender Income” entry screen. Use of this screen will reverse the deposit and any associated auto-deductions.
However, once that ‘OBS receipt number’ is linked to a ‘CORE deposit number’ through the Report of Deposit Creation screen there are only two methods for fixing a income data entry error.
Method 1 – Income Correction Entry Screen
The “Offender Income Correction” entry screen can be found under the Trust – Checks and Deposits menu drop down. Use of this screen requires the user to enter the Offender’s DOC #, the OBS receipt #, the CORE deposit ID#, and the income amount. Select ‘search’ to bring up the deposit.
Users will need to identify the offender’s DOC # and new income type for the corrected deposit amount. Validate both data entry corrections before saving the entry.
In all cases, staff should print out an “Offender’s Statement Report” prior and after making an income correction to ensure the correction was properly done by the system.
Method 2 – Voiding CORE Deposit ID Number
This approach should only be done if Method 1 does not work or has already been done once on the same deposit. This approach requires coordination with central office finance and accounting and the Office of the State Treasurer.
When using this approach, users must first break the linkage in the OBS system with the CORE deposit number by voiding the old Deposit ID number in OBS and replacing it with a new CORE Deposit ID number after the income correction has been made. Remember, when tying a new CORE Deposit ID# to a group of existing deposits, users must enter into the “Report of Deposit Creation” screen the original date of the related deposits.
When using Method 2, users must contact central office finance and accounting to have the original CORE Deposit ID# cancelled. Users will also notify them of the new ID number.
Bank Buy Back Errors
There are certain times when income is credited to an offender’s account but the financial instrument is not honored by the banking system. This can occur when the deposit is a stolen money order/cashier’s check; the issuer has voided the check; or a financial instrument reversal by the State Treasurer.
When notified by the State Treasurer’s office or a local bank that a check has been returned ‘unpaid’ staff should first contact central office finance and account to discuss the best approach to this problem.
State Treasurer Reverse’s Deposit – 700 Fund Reduced
When central office finance and accounting is to make the correction that a bad check has been reversed the offender’s account must be reduced along with an appropriate reduction in the general ledger account – ‘Cash-Trust.’ Central office staff will use the “Offender Bank Buy Back Entry” screen under the Trust, Check and Deposits menu to reverse the deposit.
When entering “Bank Buy Back” reductions please ensure an “Offender Statement Report” is printed so that buy back corrections can be verified. Bank buy back entries can cause an offender’s to go negative balance if sufficient are no longer available to reverse the deposit.
Bank Allows Facility to Redeem Bad Check – 700 Fund Not Reduced
When a facility is notified by their local bank that a bad check must be redeemed by the facility a multistep OBS process is required to redeem this check.
1. The facility will go to the “Offender Income Correction” screen and enter the offender’s DOC#, the OBS receipt #, the CORE deposit ID#, and the income amount. Select ‘search’ to bring up the deposit.
2. The facility will then in the “To” block re-enter the offender’s DOC# and select the income type of “Admin Correction Deposit.” This re-entry process will allow the original auto-deductions to be reversed and have the funds re-deposited into the offender’s account such that a check can then be issued to the local bank for the entire amount.
3. The facility will then proceed to the “Offender Withdrawal Entry” screen and do a withdrawal from the offender’s account for the entire bad check redemption amount. This withdrawal can cause the offender’s account to have a negative available balance if sufficient funds are no longer in the account to redeem the bad check.
4. Facilities will then print the check written to the local bank and redeem the bad check.
Gang pay, OCI/Agri-services and Construction/Maintenance income entry errors are exceptions to Method 1 and 2. Voiding an incorrect payroll entry can be done so long as the payroll has not been certified. Once payroll is certified the best way to recapture an overpayment is to establish an institutional debt for the offender.
Transfer of Incorrectly Entered Income – Not Approved
Transferring funds from money posted to an incorrect offender’s account to the correct offender’s account will not reverse auto-deductions that occurred during the initial posting of the incorrectly posted income. It is extremely important that the original incorrect income posting be voided or corrected and money not transferred to ensure correct auto-deduction rules are applied to the income posted.
Withdrawal errors can occur through either incorrect withdrawal entries or through the auto-deduction process if the obligation was not correctly entered into the system.
Incorrect Withdrawal Entries – institution printed checks
Most incorrect withdrawal entries on institution printed checks can be voided in OBS so long as a check has not been printed. However, once a check is printed the check must be first voided using the Check Information screen under Trust, Checks and Deposits to break the linkage between the withdrawal and the printed check. It is important to keep in mind, once a check has been reconciled in OBS through the monthly OST/OBS reconciliation process – that check cannot be voided in OBS and therefore the withdrawal itself cannot be voided.
Incorrect Withdrawal Entries – central office group checks
When an incorrect withdrawal has occurred and the withdrawal is part of a central office group check, the incorrect entry can be voided without having to cancel the central office check. The next central office group check however will be reduced by the amount of the voided entry.
There are certain situations where an incorrect withdrawal entry cannot be voided without voiding a central office check. Those situations generally relate to victims’ restitution, court costs, and consolidated obligation payments.
Most obligations in OBS should be established using the Offender Withdrawal Entry screen. When entry errors are made using this screen and an obligation is created then the user must first:
1. Void the withdrawal that created the obligation, and then
2. Void the obligation that the incorrect withdrawal created.
Obligation Errors – Offender Obligation Manager
When investigating whether an incorrect obligation was created using the Offender Obligation Manager users should unclick “Display Active Only” field at the bottom left of the screen to pull up all obligations – both active and inactive. Click on the incorrect obligation and review the “Obligation History Report” to identify system payments against the obligation to see what has transactions have transpired since the obligation was initially established.
If the obligation is “fulfilled” then the only way to void the incorrect obligation for those with institutional printed checks is to both void a previous payment (you can only void withdrawals if they are still pending check printing) and then void the obligation. Another approach is to increase the total obligation amount owed and then void the amended obligation.
Voiding an offender obligation that uses central office printed checks is treated differently by the system. Caution - voiding central office printed check offender obligation will reverse all prior offender payments and restore the funds to the offender – even if he/she actually owed the earlier payments. If in doubt seek guidance. (See below)
Obligation Reductions – Use of Outside Payment
If the obligation is still active, it can be “inactivated” or reduced to zero balance by payment through the Offender Obligation Outside Payment Entry screen. When an obligation is created in OBS its record will remain in the system indefinitely along with all transactions related to it. There are times however, if an obligation was set up in error, where appropriate auto-deductions have occurred and do not need to be reversed. If this is the situation, system users must reduce the current obligation amount to zero balance using the Offender Outside Payment Entry screen to prevent additional auto-deduction processes from taking additional payments against the incorrectly entered obligation.
Offender Canteen Purchases
An offender’s available balance is immediately reduced when a canteen purchase is made. Offenders can only purchase canteen items when their available balance is greater than zero and the offender’s authorized weekly canteen purchase limit has not been exceed. Weekly canteen purchase limits are defined in OP-060107 “Systems of Incarceration.”
Exempt Canteen Purchases
Items purchased from a facility canteen that fall under the definition of “Maximum Allowable Property” and “Maximum Allowable Clothing (male or female)” as defined by OP-030120 “Offender Property.” are exempt from weekly mandatory spending limits.
All canteen items that do not meet the definition of “Maximum Allowable Property” and “Maximum Allowable Clothing (male or female)” as defined by OP-030120 “Offender Property” are considered non-exempt purchases. Non-exempt canteen items can only be purchased by an offender so long as the offender’s weekly canteen purchases of non-exempt items does not exceed the weekly spending limit as authorized by OP-060107 “Systems of Incarceration.”
The Offender Release Entry screen is used when releasing an offender from custody or when the offender is transferred to a private prison. However, some offender funds may not be available for consolidation and disbursement using the Offender Release Entry screen until either an encumbrance (example: an offender debt encumbrance) or funds held as a negotiable instrument (example: Hold for 7 days, Hold for 15 days, Settlement Awards) are released. Additionally, if the offender has IBSA savings, those IBSA savings must be transferred to the offenders ‘available balance’ before account consolidation. If an offender does not have $50 or more in their Mandatory Savings Account the business manager may encumber 20% of the offender’s draw account initially and 20% of income received from any source until the $50 balance is met as long as it does not leave the offender in indigent status.
If the offender release is cancelled for any reason; void the release, reactivate all obligations and transfer the mandatory savings portion of the available balance back to the mandatory savings account.
An offender release can be voided as long as OMS has not released the offender. Once OMS has released the offender, the Void Offender Release will no longer work until OMS no longer shows the offender as released. Voiding an offender release will also void all disbursements made during the offender release.
If an offender has a negative ‘available balance’ upon release consolidation, mandatory savings and other account balances will be used to restore the offender to zero if possible. If consolidation of these balances does not restore the offender’s account to zero then a petty cash disbursement must be made to the offender’s account to restore the system to zero. Staff will create an offender obligation to recognize the petty cash disbursement.
There are three system hard coded release types that do distinct OBS special functions. Those hard coded release types are:
1. System Release: this release type will consolidate all available offenders trust account funds for disbursement.
2. Release to Private Prison: this release type will consolidate all available offender trust accounts funds – except mandatory savings – for disbursement to the private prison.
3. Transfer Whereabouts Unknown: this release type is used when a released offender’s address is unknown. This release type immediately move funds to the WUNK (Whereabouts Unknown) account so that the money can begin the “aging process” for eventual transfer to the State Treasurer’s unclaimed property division. Remember, when money is “released to WUNK” the funds can still be claimed and disbursed by central office staff for up to one year when the offender’s address becomes known.
4. The other system release types available to users are administration release type descriptions and follow the same basic processes as a “system release” in that all funds are consolidated.
Upon normal discharge or parole, an offender's account will be consolidated (System Release, Parole, GPS / EMP Release), and a voucher and/or vouchers will be prepared based on the offender’s consolidated account balances. The notification of discharge or parole will be maintained in the daily work envelope.
Minimum $50 Distribution
If an offender trust account at a facility does not have a total of $50 after consolidation a voucher will be drawn on the facility's petty cash account payable to the department and processed for an amount needed to equal a minimum $50 release payment. The petty cash voucher will be deposited into the offender’s trust account, the account then consolidated and a system release accomplished.
1. Facilities will not use offender trust balances to furnish the offender with the proper and necessary clothing or for a railroad or bus ticket within the continental United States (lower 48 states). If the offender is ordered to appear before a court or their parole officer then the travel arrangements must be made to that or an adjacent location.
2. Offenders on pre-release supervision programs such as EMP, GPS, PPCS, or released into the custody of another agency (Detainer/INS Release) are not eligible for the supplemental petty cash payment support (minimum $50 distribution). These offenders will be paid only their actual consolidated trust fund balances (IBSA and Available Balances).
3. Offenders with a sentence of 120 days or less, or on the delayed sentencing program, will have the supplemental petty cash voucher at the discretion of the facility head or designee.
4. Offenders discharging to other law enforcement agencies are not eligible for supplemental petty cash distribution and will be paid just their consolidated trust fund balance.
As a condition of release under the GPS or EMP monitoring program, offenders will be given all their trust account balances to include mandatory savings, IBSA and available draw. If an offender’s combined trust account balance is less that $50 at the time of entering the GPS or EMP monitoring program, the offender will only be given the value of his/her combined trust account balance.
No funds will be withheld for a subsequent $50 discharge payment as prescribed under O.S. 57, section 513 since the offender has already been released into the community. Offenders acknowledge this condition by their signature on the GPS/EMP agreement.
Return of an Offender - GPS/EMP Pre-release Supervision
When an offender fails to successfully complete their GPS/EMP program and is subsequently returned to incarcerated status at a department institution or community facility the first $50 deposited into the offender’s trust account from any income source will be transferred by the facility business manager to the offender’s mandatory savings account so that sufficient funds will be later available for the statutory $50 discharge payment.
When sufficient funds are not available at final release from department custody through this process, the $50 statutory discharge payment will be paid using the combined value of the offender’s mandatory savings, IBSA and available draw balances with any difference being made up from petty cash resources as provided by law.
Death of an Offender
OP-030120 Offender Property provides upon death of an offender, the person listed on the “Designation for Disposition of Property” form (DOC 030120B) will be provided a written inventory of the deceased offender’s money and personal property by certified mail (O.S. 57 section 530.2).
OBS uses OMS data for tracking whether an offender is considered “active” in the system. When a facility’s records manager changes a deceased offender’s status from “active to deceased” in OMS; the OBS system (based upon a nightly update process) prompts the “losing facility” to “release” the offender’s account. This type of release should be handled using either a:
• “Systems Release” if the offender has set up the appropriate beneficiary arrangements and a disbursement is to be immediately made to the named beneficiary (beneficiaries), or
• “Transfer to Whereabouts Unknown” if beneficiary information is not established or current (beneficiary is now deceased / multiple beneficiaries without establishment distribution percentages / unknown beneficiary address) in the offender’s case file.
Before transferring the deceased offender’s trust accounting responsibilities to Central Administration (WUNK), the deceased offender’s facility will ensure all beneficiary notification requirements of OP-030120 are met. Business office staff will coordinate with central administration staff the transfer of account distribution responsibilities.
If within twelve months of account transfer to WUNK an account distribution to a beneficiary is appropriate, the deceased offender’s account balance will be distributed using the “Whereabouts Unknown Process Claim” screen. If twelve months has elapsed since the funds were transferred to WUNK beneficiaries will have to contact the State Treasurer’s unknown property division for release of the funds.
Released on Detainer / INS Release
If an offender is released to another jurisdiction on detainer, or is an illegal immigrant turned over to the federal government for re-patronization, all the offenders mandatory savings will be transferred back to the department through the disbursement process (Cumby vs. State; Oklahoma Supreme Court Decision, 699 P.2d 1094) (Daniels vs. Kaiser; Oklahoma Supreme Court Decision, 851 P.2d 529). Detainer / INS released offenders will only be given those funds from their individual IBSA account and their available balance portion of their trust fund accounts.
To facilitate the dual distribution users will first print the Offender Statement Report prior to doing an Offender Release Entry. When doing the release select as the release type “System Release”, consolidate the account, and then write two disbursements – one to the offender for the offender’s “available balance” and, the other to the department for the offender’s “mandatory savings.”
Offenders released on detainer or INS Release are not eligible for the supplemental petty cash payment support (minimum $50 distribution). These offenders will be paid only their actual trust fund balances not including mandatory savings.
Escape of an Offender
When an offender escapes, the offender’s OBS account will be immediately frozen using the “Offender Account Maintenance” screen.
• The “comments field” of the Offender Account Maintenance screen will be used to enter appropriate information germane to the account freeze and must include escape date.
The offender’s OMS location identifier is amended with an “X designation” on the end which OBS interprets as the offender still being assigned to that facility for count purposes but now in escape status. This new location identified can be seen by doing an offender search of all “active” offenders and then sorting by facility.
Escaped Offender Re-incarcerated Within 12 Months
If an offender is re-incarcerated within 12 months in an Oklahoma Department of Corrections’ facility the OBS system will assign the offender to an active facility and automatically transfer account balances.
If the offender is re-incarcerated in another jurisdiction and a claim is subsequently made on behalf of the offender within one year of escape, the facility/unit head will authorize the release any funds held in the claimant’s draw and IBSA accounts. Mandatory savings balances will be transferred back to the department through the disbursement process for deposit into the department’s revolving fund. (Cumby vs. State; Oklahoma Supreme Court Decision, 699 P.2d 1094).
To facilitate the above dual distribution of available balance and mandatory savings users will:
1. Print the Offender Statement Report prior to doing the Offender Release Entry. A copy of this report should be placed in the Offender’s case file.
2. On the Offender Release Entry screen select a release type “System Release”, consolidate the account, and then write two disbursements – one to the offender for the offender’s “available balance” and the other to the department’s revolving fund for the offender’s “mandatory savings.”
Escaped Offender Not Re-incarcerated Within 12 Months
An escaped offender who is not re-incarcerated will have their funds considered ‘abandoned.’ The offender’s account will be unfrozen and the funds transferred to WUNK so that a distribution process to the State Treasurer’s unclaimed property fund can occur. To facilitate WUNK transfer of abandoned funds users will:
1. Print the Offender Statement Report prior to doing the Offender Release Entry. A copy of this report should be placed in the Offender’s case file.
2. Unfreeze the offender’s account and amend the comments field to show the date of WUNK transfer (example: Offender escaped 5/01/2008 account frozen – Offender funds transferred to WUNK 5/01/2009).
3. On the Offender Release Entry screen select the release type of “Transfer to Whereabouts Unknown”, consolidate the account. Consolidation of funds using the transfer type of “Transfer to Whereabouts Unknown” will consolidate both draw and mandatory savings. If IBSA balances are also involved they will be first moved to available balance prior to consolidation.
a. This system release for transfer of offender’s funds to WUNK will, for one day show the offender as “released” in OBS but not OMS. During the next overnight process OMS will update OBS and return the offender in OBS to active status but “escaped” for a housing location.
b. However, offender account balances will now reside in WUNK and no longer part of the offender’s active account.
4. If the offender subsequently returns to incarcerated status – assuming their funds have not already been transferred to the OST Unclaimed Property Fund – a claim will be processed against WUNK using the Whereabouts Unknown Process Claim entry screen with a claim type of “Transfer.” This transfer can only be done by central office staff.
5. All funds returned to the offender from WUNK will immediately be moved to the offender’s mandatory savings since these funds were considered “abandoned” by the department through the WUNK process and are no longer considered an available balance to the inmate.
6. If a WUNK distribution to the OST Unclaimed Property Account has occurred, the offender will be instructed to claim his/her funds from the state Treasurer under provisions of the Uniform Unclaimed Property Act.
O.S. 60, Chapter 13, section 657 “Uniform Unclaimed Property Act”, “Property Held by Courts, Public Officers and Agencies” requires “intangible property held for the owner by a court, state or other government, governmental subdivision or agency, public corporation, or public authority which remains unclaimed by the owner for more than one (1) year after becoming payable or distributable is presumed abandoned.” Funds considered abandoned will be transferred to WUNK. The department, in its annual report as defined by O.S. 60, section 661, to the State Treasurer on unclaimed property will provide:
1. The name of the offender of any unclaimed offender trust fund sums,
2. The offender’s DOC number,
3. The last known address of the offender,
4. The date when the property became payable, demandable or returnable to the offender. This date, by agreement with the State Treasurer, shall normally be the offender’s discharge date.
5. In the case of an escaped or deceased offender where the funds were transferred to WUNK, the date will be the date the funds are transferred to WUNK.
6. Any sums reportable and owing which are less than fifty dollars ($50.00) will be reported in the aggregate.
7. Department staff will use due diligence to locate the owner of the unclaimed offender trust funds (examples: deceased offender’s beneficiary now identified or the offender discharged without a good forwarding address) prior to reporting and remitting said sums as unclaimed in accordance with O.S. 60, section 661 of the Oklahoma Uniform Unclaimed Property Act.
8. Once unclaimed trust fund balances have been transferred to the State Treasurer any subsequent claim to those funds must be referred to the Division of Unclaimed Property in the Office of State Treasurer.
Offender Clubs / Charitable Activities / Group Accounts
Offender clubs and charitable fund raising activities, when locally authorized, will use one of the centrally managed Offender Group Maintenance screen defined group accounts. Group accounts must be locally activated by a facility location through the “Local Offender Group Maintenance” screen.
Locally activated offender clubs and/or group accounts should be under the direct supervision of a specific facility staff sponsor appointed by the facility head. Facility heads are accountable for all activities and expenditures of any group account they authorize. Business managers should provide facility heads Offender Statement reports monthly for their review of all authorized group account activity.
Offender Donations and Group Accounts
Offender donations to a specific OBS offender club or fund raising activity will be done through the fund transfer process from an offender’s available draw balance directly to the group account. When authorized by both the sponsor and facility head, group accounts may conduct limited fundraising activities to generate additional revenues for a specific purpose. Any money so generated will be deposited into the 700 fund using normal CORE deposit processes and credited to the appropriate group account.
Club and Charitable Group Expenditures
Group account sponsors will approve all expenditures and disbursements from their group account.
Club and Charitable Group Account Reports
Trust Fund Officers will provide monthly reports on group accounts to appropriate staff sponsors and the facility head. These reports can be generated using the “Offender Statement Report.” Staff will select a report start and end date, and enter in the Offender Number field the three letter OBS designation for facility followed by the four letter code of the group account (Example: EWCRACA for Eddie Warrior CC Run Against Child Abuse charitable group account).
External bank accounts will not be used for offender club and charitable funding raising activity management upon implementation of OBS.
Institutional Sales Group Account (INST)
The institutional sales group account is the only group account allowed to have a negative balance through the purchase of canteen items. Business managers are encouraged to use this group account for institutional purchases.
Reimbursement to this account for canteen purchases should be done through by a Local Purchase Order (LPO) within 30 days of the canteen purchase.
Request for Disbursements
Offenders may request a cash disbursement from their available draw balance for magazine subscriptions; an approved special order purchase; to send money to a family member; for community offender cash draws or for other approved disbursement needs. All cash disbursements require that the offender have in his/her available draw balance sufficient funds for the requested disbursement.
Once a disbursement has been approved and a check printed – the disbursement will not be voided in OBS without the original printed check returned to the business office un-cashed.
An institution level request/authorization form (Attachment G) will be signed by the offender and approved by a staff member designated by the facility head for offender initiated disbursements (4-4047). Trust fund officers will sign the request/authorization form as a confirmation of processing the transaction. Cashiers will also sign the disbursement after cutting the warrant and enter the OBS check number on the form. Offender requested disbursements will be entered into OBS using the “Offender Withdrawal Entry” screen.
Disbursements Greater Than $500
If the disbursement is for over $500, the business manager, a deputy warden, warden or warden’s designee must personally meet with the offender to verify they are aware of the planned disbursement and have requested it.
Community Cash Draw Requests
A community level request/authorization form (Attachment G) will be signed by the offender and approved by a staff member designated by the facility head for offender initiated disbursements from their available draw balance (4-4047). Weekly community cash draw requests, once approved, will be batched together for entry and entered into OBS with a batch number assigned by the Business manager/Trust Fund Officer using the “Multiple Offender Withdrawal Entry” screen in OBS.