The Mississippi Department of Corrections is composed of three divisions-Technical Services, Institutions, and Community Services. This review was confined generally to the personnel and comptroller sections in the Division of Technical Services.
The report noted that the division’s offices were in two locations-processing activities were conducted at Parchman, and the personnel officer, the comptroller, and the purchasing agent were stationed in Jackson. This separation had created inefficiency and resulted in processing delays. It also had resulted in extensive responsibilities for the assistant comptroller, who supervised the activities of the comptroller’s section at Parchman. The Committee recommended that the division be reorganized so that the purchasing agent and the comptroller would be permanently stationed at Parchman.
In the area of system evaluation and internal control, the Committee found procedural difficulties-excessive approvals required in the purchasing and payment processes and breakdowns in the routing of certain forms. Control mechanisms designed into the system were deficient; for example, separation of duties was nonexistent, prenumbered and numerically controlled forms were not used in all operations, and bank deposits were not made daily. To correct these, additional controls should be built into the accounting system, particularly adequate separation of duties. In addition, fidelity bond amounts should be reviewed and increased as needed.
Other areas examined included personnel procedures, warehouse and perpetual inventory systems, travel expenses, invoice documentation, and the canteen and Lake Lodge operations. External programs, satellite programs and restitution centers under supervision of the Division of Technical Services were also reviewed. Recommendations concerning these and other areas were detailed in the report.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.