Arkansas Administrative Code
Agency 004 - DEPARTMENT OF CORRECTIONS
Rule 004.00.20-014 - AR 216 Accepting Gifts, Grants and Donations for the Department of Correction
Universal Citation: AR Admin Rules 004.00.20-014
Current through Register Vol. 49, No. 9, September, 2024
I. POLICY:
It shall be the policy of the Department of Correction to accept under general purpose and restricted use gifts, grants or donations that will benefit the Department in a positive manner.
II. EXPLANATION:
A. Definitions:
1. General purpose gifts, grants and
donations shall be any gifts, grants or donations that are given to the
Department of Correction to be used at the Department's discretion.
2. Restricted use gifts, grants or donations
shall be any gift, grant, or donation that has restrictions placed on its use
by the donor.
B.
Acceptance of General Purpose Gifts, Grants and Donations
1. The following are designated to receive
and accept general purpose gifts, grants and donations in behalf of the
Department:
a. Members of the Board of
Correction
b. Director of the
Department of Correction
c. Deputy
Director
d. Assistant Directors of
the Department
e. Unit
Wardens/Center Supervisors/Administrators of the Department
2. Reporting, Recording and
Receipting Procedures
a. Receivers in "B.1."
above shall immediately provide donor with a written statement of receipt,
stipulating it is a general purpose gift, grant or donation. Receivers shall
also state that a separate official receipt will be provided for tax
purposes.
b. A copy of the written
receipt, issued at the time of initial acceptance, shall be forwarded to the
Director of the Department. If the donor has given something other than cash,
the receiver shall include on a separate letter of transmittal, a complete
description of the item(s) and its location in order that it may be verified
for inventory purposes.
c. The
Director shall forward the documentation noted in "B.2.b." above to the
Assistant Director of Administrative Services for entering on the official
records of the Department.
d. An
official receipt for tax purposes will be prepared on official letterhead
stationery of the Department and signed by the Assistant Director of
Administrative Services and the Director of the Department. This receipt will
be forwarded to the donor upon entry of his donation on the Department's
official records. A copy will also be provided to the initial
receiver.
e. All gifts of a
monetary nature shall be in the form of a check or money order payable to the
Arkansas Department of Correction. The donor should indicate on the check that
it is for general purposes. Whenever possible, the initial receiver should seek
a written statement from the donor which would state the donor's intent of the
donation and provide a description, as complete as possible, of the gift, grant
or donation. All gifts, grants and donations of a monetary nature must be
deposited into an approved depository and then expended by check or state
warrant drawn on those approved depository accounts.
f. Each gift, grant and donation will be
expended or used as determined by the Director and/or Board of
Correction.
g. The Director shall
cause a monthly report to be compiled and submitted to the Board regarding
gifts, grants and donations accepted and/or pending.
h. A monthly report will be provided to the
Director and the Board of Correction on expenditures from and balances of
monetary grants.
III. Acceptance of Restricted-Use Gifts, Grants and Donations
A. The following are
designated to receive and accept restricted gifts, grants and donations in
behalf of the Department.
1. Board of
Correction
2. Director of the
Department
B. Reporting,
Recording and Receipting Procedures
1. Donors
of restricted-use gifts, grants and donations must stipulate to the Board of
Correction or Director of the Department, in writing, the
conditions/restrictions of the proposed gift or grant along with a complete
description of the gift, grant or donation.
2. A tentative, conditional acceptance will
be issued by the receiver in III-A above. This type acceptance will be issued
when it is felt that the Board and Director should jointly determine the
appropriateness of the restrictions governing the donation, gift or
grant.
3. Once the Director and/or
Board have determined that the Department will accept the restricted gift,
grant or donation, the Director shall notify the Assistant Director of
Administrative Services. The restricted gift or donation will then be entered
on the official records of the Department. The Director shall forward the
original document from the donor which sets forth the conditions; a copy of the
tentative acceptance of the gift, grant, or donation; and a statement from the
Director authorizing the official entry of the gift, grant or donation on the
Department's official records.
4.
Having entered the restricted gift, grant or donation on the Department's
records, an official receipt will be prepared and signed by the Assistant
Director of Administrative Services and the Director of the Department. This
shall be the official receipt given for tax purposes to the donor and a copy
will be given to the initial receiver. The official receipt will state the
conditions under which the Department of Correction accepts the gift, grant or
donation.
5. All gifts of a
monetary nature shall be in the form of a check or money order payable to the
Arkansas Department of Correction. The donor shall state on the check: "For
Restricted Use". All gifts, grants and donations of a monetary nature must be
deposited in an approved depository and then expended by check or state warrant
drawn on those approved depository accounts.
6. All gifts, grants and donations will be
expended or used as directed by the Director of the Department and/or Board of
Correction.
7. The Director shall
compile and submit to the Board of Correction a monthly report on gifts, grants
and donations received and/or pending.
8. A monthly report will be provided to the
Director and the Board of Correction on expenditures from and balances of
monetary grants.
Board Approval Date: 9/20/89
Effective Date: 9/22/89
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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