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Control Number: <br />114.03.03.004 <br />Version: <br />3.0 <br />Title: <br />Accounts Receivable <br /> <br />Page Number: <br />2 of 4 <br /> <br />Idaho Department of Correction <br />BOARD OF CORRECTION IDAPA RULE NUMBER 114 <br />Inmate Funds Receipt and Maintenance <br />POLICY CONTROL NUMBE R 114 <br />Fiscal Policy <br />PURPOSE <br />The purpose of this standard operating procedure is to establish fiscal controls over receiving, <br />recording, and collecting funds. <br />RESPONSIBILITY <br />Fiscal Staff <br />In general, fiscal staff is responsible for <br /> Invoicing <br /> Batch logging <br /> Auditing <br /> Reviewing outstanding accounts receivable <br />Accounts receivable come from three m ain sources: <br /> Payment from non-state agencies for service or work performed <br /> Payment from a state agency for service or work performed <br /> Third party expenditure reimbursement <br />The specific responsibilities of fiscal staff involved with accounts receivable are identified <br />below. <br />STANDARD PROCEDURES <br />1. Invoicing <br />When the department provides a service or performs work for other entities or individuals, <br />either fiscal staff at a correctional facility or central office fiscal staff over all other accounts <br />receivable invoicing must <br /> Create an invoice <br /> Enter the receivable in STARS (Statewide Accounting and Reporting System ) <br /> Send an invoice to the entity or individual promptly <br />The type of invoice and form completed by fiscal staff depends on whether the customer is a <br />state agency or not, a special project, or some other situation. Sometimes fiscal staff must <br />create an invoice to receive an expenditure reimbursement from an independent third party. <br />Receipt of payment for all invoices must go to accounts receivable at central office.