Ohio Administrative Code
Title 5120 - Department of Rehabilitation and Corrections - Administration and Director
Chapter 5120-5 - Funds
Section 5120-5-07 - Inmate groups fiscal activities
Universal Citation: OH Admin Code 5120-5-07
Current through all regulations passed and filed through March 18, 2024
(A) This rule establishes procedures for financial accountability of funds generated by inmate groups authorized under rule 5120-9-37 of the Administrative Code.
(B) Fund-raising activities
(1) In addition to any established dues for
those groups that are associated with state or national organizations, groups
may establish dues, not to exceed six dollars per year, per member, with the
approval of the warden or designee.
(2) Inmate groups may, with the approval of
the warden or designee, conduct fund-raising activities, including the sale of
services or merchandise, which shall not be in competition with the commissary.
Each group selling services or
merchandise is responsible for obtaining a vendor's
license, and sales tax must be paid in accordance with state
law.
(3) Inmate groups may receive
contributions from individuals or groups with prior approval from the warden or
designee. Such contributions
are to be made to the group to be used for the
group's designated purpose and not be
credited to any individual.
(4) The
cashier
will account for money collected through fund-raising
activities.
(C) Accountability
(1) Group accounts are to be
maintained in a solvent position at all times. Purchase orders
will be
issued only if there are sufficient funds available to cover all outstanding
obligations. Inmate groups shall obtain approval from the warden or designee
prior to making any expenditure in order to prevent a single member or group
advisor from incurring expenses on behalf of the group. Other than items for
resale, inmate groups shall obtain written approval from the chief of the
division of business administration or designee prior to making any expenditure
in excess of five hundred dollars.
(2) Receiving reports
will be
prepared for all purchases. Vouchers
will be prepared in the cashier's office for
payment.
(3) Inmate groups shall
obtain written approval from the warden or designee and the chief of the
division of business administration or designee, prior to creating a new
account. The cashier's office, when processing inmate group fiscal activities,
will:
(a) Maintain each club's financial activity
with a cash journal in a separate account, or as a subsidiary of the industrial
and entertainment fund or general club checking account;
(b) Process cash slips and deposit all monies
on a regular basis;
(c) Issue all
checks for payment from the vouchers; and
(d) Report and pay all taxes due.
Disclaimer: These regulations may not be the most recent version. Ohio 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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