DEPARTMENT OF MANAGEMENT SERVICES ADMINISTRATIVE POLICY. TITLE: Management of the Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF)

Transcription

1 DEPARTMENT OF MANAGEMENT SERVICES ADMINISTRATIVE POLICY TITLE: Management of the Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF) EFFECTIVE: March 4, 2009 REVISED: February 1, 2017 POLICY NUMBER Bureau of Private Prison Monitoring PURPOSE This policy creates procedures and guidelines for the operations and management of the privately operated institutions Inmate Welfare Trust Fund (POIIWTF). SCOPE This policy applies to private correctional facilities and their employees under contract with the State of Florida s Department of Management Services Bureau of Private Prison Monitoring (bureau). AUTHORITY State/Federal Statutes: Chapter 957 Correctional Privatization Chapter Inmate Welfare and Employee Benefit Trust Funds Chapter Privately Operated Institutions Inmate Welfare Trust Fund Chapter 286 Public Business: Miscellaneous Provisions Chapter 287 Procurement of Personal Property and Services Contract References: Article 5.5 Privately Operated Institutions Inmate Welfare Trust Fund Article 5.7 Auditing of the Commissary and Inmate Bank Accounts Article 5.8 Financial Reporting RESPONSIBLE OFFICE Private Prison Monitoring Page 1 of 9 DMS Policy No. Private Prison Monitoring 08103

2 DISTRIBUTION The following individuals should be notified of this policy, its procedures and forms Method of Notification Contractors and/or letter Meeting Bureau of Private Prison and/or interoffice memo Monitoring Staff meeting DEFINITIONS ACA Standards: Those standards found within The Standards for Adult Correctional Institutions (Fourth Edition, 2003), published by ACA. Bureau of Private Prison Monitoring (Bureau): The Department of Management Services Bureau of Private Prison Monitoring oversees the contractual requirements for the private correctional facilities. Bureau Chief: The chief of the Bureau of Private Prison Monitoring. Contract Manager: The bureau employee who is primarily responsible for management and oversight of the contract and evaluation of the contractor's performance of its duties and obligations pursuant to the terms of the contract. The contract manager is currently the bureau chief. Contractor: The vendor or vendors under contract with the Florida Department of Management Services Bureau of Private Prison Monitoring to operate and manage a private correctional facility. FDC: The Florida Department of Corrections. DMS or Department: The Florida Department of Management Services. Generally Accepted Accounting Principles (GAAP): A widely accepted set of rules, conventions, standards and procedures for reporting financial information, as established by the Financial Accounting Standards Board. Invitation to Negotiate (ITN): A competitive process whereby the department solicits proposals offering to meet the needs of the state by managing a correctional facility. Management Services Agreement or Contract: The operation and management services contract, including all attachments, exhibits, amendments and modifications, between the department and the contractor. Onsite Contract Monitor: The employee or employees of the bureau who monitor the Page 2 of 9 DMS Policy No. Private Prison Monitoring 08103

3 daily operations of the facility for contract compliance and who coordinate actions and communications between the Department of Corrections, the department and the contractor. The onsite contract monitor is designated by the bureau and is the official liaison between the bureau and the contractor on all onsite matters pertaining to operation and management services of the facility. Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF): A trust fund required by section , Florida Statutes, derived from the net proceeds from operating inmate canteens, vending machines, inmate telephone commissions and similar sources. An appropriation, subject to the Legislature, is authorized on an annual basis; the appropriations can be approved for the benefit and welfare of inmates incarcerated in private correctional facilities. Privately Operated Institutions Inmate Welfare Trust Fund Committee (Committee): The committee, acting under the current membership of the bureau chief, budget manager, management review specialist and finance and accounting representative, is responsible for reviewing and approving or denying written, documented requests for reimbursement from the fund. Program: The proposed program, items or activities that are for the benefit and welfare of inmates incarcerated in private correctional facilities and shall not include any program contemplated in the contract. The contractor is requesting approval of these expenditures to provide a proposed program, items or activities. POLICY The contractor shall comply with all of the following requirements concerning fiscal operations of the POIIWTF, including, but not limited to, the proper maintenance of accounting records of financial information in accordance with all auditing requirements as specified both within this policy and with the operations and management service contract (contract). PROCEDURE The contractor shall maintain, in accordance with GAAP, operation of its books, records and documents (including electronic storage media), which should sufficiently and properly reflect all revenues collected into the commissary account and deposited monthly in the POIIWTF in accordance with the service contract and DMS Policy , Commissary and Inmate Bank Accounts at Private Correctional Facilities. Expenditures of funds approved by the department will also be maintained in the same manner. The contractor agrees to provide an annual financial audit to the department. The contractor shall maintain the POIIWTF separate and apart from other funds. 1. Purpose and Use of Fund 1.1. In accordance with (2), Florida Statutes, Inmate Welfare and Employee Benefit Trust Funds, funds in the POIIWTF shall be expended only pursuant to legislative appropriation All disbursements from the POIIWTF will be approved by the bureau. Page 3 of 9 DMS Policy No. Private Prison Monitoring 08103

4 1.3. In accordance with , Privately Operated Institutions Inmate Welfare Trust Fund, the purpose of this trust fund shall be the benefit and welfare of inmates incarcerated in private correctional facilities under contract with the Department of Corrections, pursuant to this Chapter, or the Department of Management Services, pursuant to Chapter The funds generated from telephone, canteen and vending operations and deposited into the POIIWTF will be disbursed exclusively: For the contractor to purchase items for resale at the inmate canteens or vending machines maintained at the correctional facilities; For the benefit and welfare of inmates incarcerated in private correctional facilities and shall not include any program contemplated in the contract As required by section , Florida Statutes, the net proceeds derived from operating inmate canteens, vending machines used primarily by inmates, receipts from telephone commissions, interest earned on the account and similar sources shall be sent to the FDC and deposited monthly in the POIIWTF in accordance with the service contract and DMS Policy , Commissary and Inmate Bank Accounts at Private Correctional Facilities Monies collected from employee activities will not be processed through the POIIWTF. The POIIWTF will not be disbursed to employee clubs or for employee benefit. 2. Allowable and Unallowable Costs 2.1. All costs will be reasonable, allowable, allocable and documented The following items are examples of unallowable expenses (please note that this list is not all inclusive and is presented for example purposes only): Candy, food, lobbying, refrigerators, banquets, alcohol, microwave ovens, catering, decorations, parties, coffee, pots, congratulatory telegrams, gifts, flowers, promotional items, speakers fees and plaques Travel approved for reimbursement from the POIIWTF must adhere to state rules and regulations. DMS Travel Policy and the forms required to be completed by a traveler for reimbursement are provided on the departments Administrative Policy website Costs incurred by the contractor that are related to the service contract and that are covered by the related per diem reimbursement are not allowable Therefore, no programs will be approved from POIIWTF funding that are required by the contract or ACA standards This includes programs outlined in response to the Invitation to Negotiate (ITN) documents and includes the enhancement of programs required by the contract or ACA standards. Page 4 of 9 DMS Policy No. Private Prison Monitoring 08103

5 2.7. All program certifications must be state or federally recognized as applicable to the program A copy of the state or federal curriculum is required to be submitted with each program request. 3. POIIWTF Program Requests 3.1. By May 1 of each year, the contractor must submit to the bureau for review an electronic application for expenditures and a proposed budget request (request) that details the expenditures to be made from the POIIWTF for the next fiscal year (July 1 to June 30) The total dollar amount of the request must be no more than the budget allocated to the facility by the bureau, in anticipation of the finalized budget as signed into law by the Governor Requests to the bureau that are in excess of the allocated budget will cause the entire request to be rejected and may result in no further opportunity for a corrected request to be filed Contractors that do not file an annual request by May 1 will be considered in noncompliance of the service contract The department supports full cost recovery by the contractor for the programs Contractors are encouraged to submit a request that correctly and completely details the full costs of supplying the proposed program Requests should be submitted to the bureau via The forms to be used for the request are included as attachments to this policy Attachment A is the Program Request and Narrative; Attachment B is the Budget Instructions; and Attachment C is the Budget Narrative The Program Request and Narrative, Attachment A, should be no more than five pages long and should include detailed information answering the evaluation criteria Information should also be provided on how the program will be evaluated by the facility during the year, including a timeline This information will be verified by the onsite contract monitor The Budget Narrative, Attachment C, should include information detailing the items to be purchased The contractor should consider the items detailed in the Evaluation Criteria section listed below to assist in development of the request. 4. Evaluation Criteria 4.1. The following provides the criteria on how the POIIWTF Committee will make decisions for the funding of programs by the POIIWTF The committee reserves the right to accept and/or reference other criteria Page 5 of 9 DMS Policy No. Private Prison Monitoring 08103

6 during its review process and is not limited by the items below Is this program required by the contract? Would the requested funding affect an expansion or an enhancement of a program beyond what is already required by the contract? Is the program required by an ACA standard? Would the requested funding affect an expansion or an enhancement of a program beyond what is already required by an ACA standard? Does this program have the potential to aid the inmates reintegration into society? Do the skills being acquired by the program participants satisfy an inmate/societal need? Does this program provide items to benefit the inmate population? Does this program provide activities that benefit the inmate population? Are the goals and objectives achievable? Does the program narrative provide a wellformulated need? Does the proposal explain clearly what work will be done? Does the proposal explain clearly what items will be purchased? Is the program curriculum a Department of Educationapproved curriculum? 4.3. Once received, the request will be verified to ensure it is within the contractor s allocated budget and to make certain that it is legible and complete The request will be reviewed by the bureau and returned for correction, if applicable, within 30 days of receipt. 5. POIIWTF Reimbursement Requests 5.1. POIIWTF reimbursement requests shall be submitted by the contractor to the department by the 15 th of the following month or the first business day thereafter The forms to be used for the reimbursement request are included as attachments to this policy Attachment D is the Reimbursement Invoice Attachment E is the Salary Calculation Invoice All supplies and equipment must be verified by the onsite contract monitor once received in the warehouse and prior to placement in the classroom/program area The onsite contract monitor will verify that each item was received by checking the item on the packing slip, noting any items not received and signing and dating the packing slip The contractor must include this packing slip with the reimbursement request and ensure that it is clear and legible. Page 6 of 9 DMS Policy No. Private Prison Monitoring 08103

7 5.6. The onsite contract monitor must periodically review POIIWTF programs to ensure that the supplies and equipment are used for the intended program only The contractor shall ensure that any purchase of fixtures, furnishings or equipment is recorded on the internal inventory, noted as purchased with POIIWTF and labelled as state property in accordance with the service contract and DMS Policy 14104, Inventory of State Owned Furniture, Fixtures and Equipment (FF&E) Located at Private Correctional Facilities When submitting reimbursement requests, the contractor shall include the following documents in the order below: Contractor Invoice Shall include a breakdown of all POIIWTF programs and the total amount to be reimbursed to the facility (Attachment D, Reimbursement Invoice) Copy of the receipt for the item purchased for the POIIWTF program, which shall reflect the exact amount requested for reimbursement Facility purchase orders, packing slips and order confirmations are not considered receipts and will not be accepted by the bureau Proof of payment shall be provided for all items purchased. Submit a copy of the canceled check, wire transfer or credit card statement for all items Salary Calculation Invoice Shall include a breakdown of all POIIWTF program instructors and the total amount to be reimbursed to the facility (Attachment E, Salary Calculation Invoice) Copies of each POIIWTF instructor s paystubs and timesheets for the requested month for reimbursement All documents must be clear and legible and must reconcile to the invoice. Documentation that isn t clear and legible may result in denial of the reimbursement request Expenditures for operational cost and fixed capital outlay made from the POIIWTF must meet the guidelines of section , Florida Statutes, and applicable terms of the contract The contractor is responsible for contracting and overseeing the construction of fixed capital outlay projects authorized by the Legislature All operations and fixed capital outlay projects and expenditures must be approved by the department Expenditures made from the POIIWTF shall not include items included in the contractor's response Real property should be capitalized and depreciated using appropriate accounting standards and will be the responsibility of the department The bureau will review all receipts and reimburse the contractor for allowable Page 7 of 9 DMS Policy No. Private Prison Monitoring 08103

8 expenditures for approved programs The bureau may, at its discretion, require additional documentation during review in order to ensure expenditures qualify for reimbursement and are directly beneficial and efficacious to the objectives of program activities Items submitted for reimbursement that are not included in the approved budget will be denied by the bureau If the contractor feels the item is necessary for the program, a revised POIIWTF program request may be submitted to the bureau If the bureau approves, the contractor may resubmit the item for reimbursement The bureau will then review the reimbursement request Once the request is approved, the bureau will authorize the invoice for payment via a memo sent to FDC. 6. Record Retention 6.1. The contractor will retain all records, financial records, supporting documents, statistical records and any other documents (including electronic storage media) pertaining to this contract for a period of five years The contractor shall maintain complete and accurate recordkeeping and documentation as required by the bureau and the terms of this contract Copies of all records and documents shall be made available for the bureau All invoices and documentation must be clear and legible for audit purposes All documentation must be retained by the contractor at the facility for the duration of the contract. Any records not available at the time of an audit will be deemed unavailable for audit purposes. Violations will be noted and forwarded to the department s Inspector General for review The contractor must retain all documentation at the contractor s primary place of business for a period of five years following termination of the contract, or, if an audit has been initiated and audit findings have not been resolved at the end of five years, the records shall be retained until resolution of the audit findings The contractor shall cooperate with the bureau to facilitate the duplication and transfer of any said record or document during the required retention period The contractor shall advise the bureau of the location of all records pertaining to its contract and shall notify the bureau by certified mail within 10) days if/when the records are moved to a new location. 7. Public Record Access Page 8 of 9 DMS Policy No. Private Prison Monitoring 08103

9 7.1. The contractor will allow the department and the public access to any documents, papers, letters or materials subject to the provisions of Chapter 119, Florida Statutes, and section , Florida Statutes. The contractor s refusal to comply with this provision shall constitute sufficient cause for termination of the contract. RESPONSIBILITIES Individual or Group Responsibilities Contractor Keep records of all expenditures for a minimum of five years. Submit program requests by May 1 for expenditures to be made from the POIIWTF fund for the following fiscal year. Submit program reimbursement requests monthly to the bureau. Contract for and oversee construction of fixed capital outlay projects approved by the bureau. Provide the annual expenditures and program report by October 1. Onsite Contract Review program progress and timeline for deliverables. Monitor Verify supplies and equipment prior to placement in the program area by checking the packing slip. Sign and date packing slip when items have been verified. IWTF Committee Review budget proposals within 30 days of receipt. Bureau Receive and review monthly reimbursement invoices, including supporting documentation. Authorize contractor reimbursement for program expenditures. Receive and review the annual expenditures and program report. ASSOCIATED FORMS Attachment A Program Request and Narrative Attachment B Budget Instructions Attachment C Budget Narrative Attachment D Reimbursement Invoice Attachment E Salary Calculation Invoice Page 9 of 9 DMS Policy No. Private Prison Monitoring 08103

10 Department of Management Services Private Prison Monitoring Attachment A: POIIWTF Program Request and Narrative Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF) Facility: Title of Program: Program Instructor's Name: Program Instructor's Title/Position: Total Hours of Program Participation Per Inmate Per Week: Target Inmate Population (Inmate Criteria): OBIS Course Code: Fiscal Year: POIIWTF Funds Requested: Previous Year's Approved Budget: 1. Program Narrative: 2. Specific Activities: (Include information about service delivery and timelines.) 3. How does this program have the potential to aid inmates' reintegration into society? 4. What are the specific goals and objectives of this program? (Describe the anticipated results of the program. Explain how the activities directly and/or indirectly address the issue or need and support achievement of these results.) 5. Describe your evaluation plan for assessing how well the program met its goals and objectives. 6. Staff Qualifications (Attach Job Description) (Include biographical information or required minimum qualifications for any staff and volunteers): 7. Attach Program Curriculum (e.g., Department of Education, Auburn Univerisity, etc.) The warden or designee certifies that this POIIWTF application is compliant with the DMS contract, DMS IWTF policy, and all laws and rules of the State of Florida. Electronic Signature Date 1 DMS Policy No. Private Prison Monitoring Attachment A: IWTF Program Request and Narrative

11 Department of Management Services Private Prison Monitoring Attachment B: Budget Instructions Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF) The budget narrative provides a complete description of the costs associated with the program activities. As you prepare to assemble the budget, go back through the program narrative and make a list of all personnel and nonpersonnel items related to the operation of the program. The list of budget items and the calculations used to arrive at the dollar figures should be summarized below. All significant costs must be broken out within the subcategories and should include a detailed description. The following information will be used by the POIIWTF Committee to determine funding level. It should include the following areas: 1. Personnel a. Each individual should be identified by name and position. b. Time commitments should be included as hours or percentage of time stated for each position. c. The total charges for each person listed includes an explanation of how the costs have been calculated. d. Indicate which individuals (if any) are volunteers. 2. Fringe Benefits a. Identify which individuals are eligible for fringe benefits. b. Identify the elements that comprise the fringe benefits figures. c. Indicate whether fringe benefits are in the same proportion to other salaries not funded by POIIWTF. 3. Travel a. The narrative must include a detailed breakdown of estimated travel costs. b. All travel costs must comply with state policies and procedures. c. Reimbursement requests for travel must include a state travel voucher. d. For each trip, indicate destination, estimated mileage, method of travel, cost per mile and duration, number of travelers, per diem rate for meals and lodging. e. Detail the purpose of the proposed travel. f. For each item, include an explanation of how these charges are necessary for the successful completion of the program. 4. Supplies a. Supplies must be itemized by type of material and nature of expense. b. For general office or business supplies, the total charge must provide support for the program activities. c. For specific items, include the number of units, cost per unit and total cost. d. Explain how these charges are necessary for the successful completion of the program. 5. Equipment Rental/Purchase a. List each item of equipment with an explanation of how this item is necessary for the successful completion of the program. b. If the purchase is more than 5,000, provide a description of how it will be used and disposed of after it is no longer needed or us c. For each item, include the number of units, cost per unit and total cost specified. d. For each item over 5,000, a leaseversuspurchase analysis should be completed. e. For each item over 5,000, a competitive procurement method should be indicated. 6. Other a. Items should be listed by type of material. b. Each item should include an explanation of how this item is necessary for the successful completion of the program. c. Each item should be allowable, allocable and documented. d. All costs will be reasonable. 2 DMS Policy No. Private Prison Monitoring Attachment B: Budget Instructions

12 Department of Management Services Private Prison Monitoring Attachment C: Budget Narrative Privately Operated Institutions Inmate Welfare Trust Fund (POIIWTF) Facility: Title of Program: Fiscal Year: Program Instructor's Name: Previous Year's Approved Budget for This Program: Previous Year's Expenditure for This Program: POIIWTF Funds Requested for This Program: Budget Summary (Lines can be added as needed) Item Quantity Amount Requested Narrative Staffing Salary Staffing Fringe Benefits Travel Supplies Equipment Other (Please Specify in Narrative) Total Supplies & Materials Breakdown (Lines can be added as needed) Description Number of Units Cost Per Unit Total Cost Supplies & Materials Total Equipment Total Equipment Breakdown (Lines can be added as needed) Description Number of Units Cost Per Unit Total Cost 3 DMS Policy No. Private Prison Monitoring Attachment C: Budget Narrative

13 Facility Name FY POIIWTF Reimbursement Invoice Invoice #: Program Vendor Amount of Purchase Total WELDING Supplies Supplies Supplies Equipment Equipment Equipment CANINE Supplies Supplies Supplies Equipment Equipment Equipment Travel Travel Travel BARBERING Supplies Supplies Supplies Equipment Equipment Equipment Travel Travel Travel TOTAL REIMBURSEMENT 1 DMS Policy No. Private Prison Monitoring Attachment D: Reimbursement Invoice

14 Facility Name FY POIIWTF Salary Calculation Invoice Invoice #: Employee Name & Title Employee Name Barbering Instructor Employee Name Canine Instructor Employee Name Welding Instructor Employee Name HVAC Instructor Month Days Worked Hourly Rate Salary Per Day Salary Per Month Benefits = 25% Gross w/benefits Aug 131, Aug 131, Aug 131, Aug 131, Total 2 DMS Policy No. Private Prison Monitoring Attachment E: Salary Calculation Invoice