PEER Report #114

AN ANALYSIS OF CANTEEN OPERATIONS AND RELATED AREAS AT THE MISSISSIPPI STATE PENITENTIARY AT PARCHMAN, May 7, 1981, 61 pages

The canteen system at the State Penitentiary is designed to meet the purchasing needs of its inmates. A Central Canteen, operated by a manager and three clerks, supplies goods to twenty-one inmate canteens. Inmate operators, supervised by the canteen’s unit administrator and the Central Canteen Manager, run the inmate canteens, which handle snacks and personal necessities. The Assistant Comptroller of the Department of Corrections is responsible for the supervision of the accounting aspect of the canteen operation.

In FY 1980 the canteen operation generated $434,000 in sales. Considering the large amount of money handled and current canteen practices, PEER found that opportunities did exist for abuse of the canteen by inmates and the prison administration. In addition, PEER noted weaknesses in the areas of inventory procedures, cash overages and shortages, use of price lists, segregation of accounting functions, use of canteen profits, and management practices.

For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.