At the beginning of each day
At the beginning of each day the Trust clerk:
- Prints off the Period Balance Enquiry report from IOMS and checks the opening balance
- If the balance has altered overnight, the trust clerk finds out what prisoners have transferred in and out, using sources such as the “Offenders On Muster” and “Offenders Off Muster” reports from IOMS, muster lists, receiving office records & advice received from unit staff
- If a prisoner has transferred in, zero out the balance
- If a prisoner has transferred out, prepare the form J440, issue a cheque, and advise the new prison of the transfer
During the day
During the day the Trust clerk:
- Carries out daily processing regarding receipts paid by cash/cheque or direct credit (J535) and payments (J440), etc.
- Enters data into IOMS
- Enters data into the P331 excel spreadsheet
End of day
At the end of each day (or just before banking) the Trust clerk:
- Calculates the new P331 balance (spreadsheet)
- Prints off an updated Period Balance Enquiry report from the IOMS report tree (a copy of which should be retained)
- Checks the “Transfer” figure under “Inward Cash” and “Outward Cash” agree
- Agrees the total of “Inward Cash”, (Inwards) “Cheques” and “Direct Credits” to the P331 “Receipts” totals
- Agrees the total of “Outward Cash” and (Outwards) “Cheques” to the P331 “Payments” totals
- Agrees the P331 balance to the revised balance in the Period Balance Enquiry report
If Trust clerks are not able to balance, then they should consider performing the following:
- Printing off the Current Period Transaction report and checking against P331 for any data entry mistakes
- If the receipts total per P331 does not equal credits input into IOMS, check for input errors and check if any prisoners have transferred in and have had a credit transaction that day. This transaction will be included in the credits if the prisoner is now on muster
- If the payments total per P331 does not equal the total debits from IOMS, check for input errors and check if any prisoners have transferred in and have had a debit transaction that day. This transaction will be included in the debits if the prisoner is now on muster. Check if the prisoners debited for transfers out have gone off muster. If they have, this will affect the debits total
- If the IOMS closing balance is higher than the closing balance in the P331, then a prisoner has transferred in and the Trust account has not been zeroed. Establish who has come in, zero their account and notify the sending prison that they need to forward the funds
- If the IOMS closing balance is less than the closing balance in the P331, then a prisoner has transferred out without the Trust account being zeroed. Establish who has transferred out, issue a J440, and a receipt for the amount
- Issue a cheque & forward to the new prison
End of week
At the end of each week the Trust clerk:
- Carries out daily processing as above
- Totals the receipts and payments for the week and calculates the current P331 balance on the weekly reconciliation page
- Reconciles the P331 balance to the IOMS Period Balance Enquiry report
- Prints the Account Balance report from IOMS to ensure the total of all balances (“Total balance” column) also agrees to the P331 balance and Period Balance Enquiry report
- Consider the following if there are problems balancing between the 2 IOMS reports:
- Look for prisoners who have transferred in and out of the prison recently. Look at their balance on the Trust Accounts screen and compare the balance with the balance presented on the Account Ledger Inquiry Report. If there is a difference, then log a call with the help desk (0800 466 743).
- Reimburse trust petty cash float from the trust bank account (as required).
End-of- month
At the end of each month the Trust clerk:
- Carries out all the daily, end of day & end of week processes as listed above
- Reconciles and reimburses petty cash (from the trust bank account) on the last working day of the month (as required)
- Reconciles payments due to PPS as needed and prepares a cheque
- Summarises P331 entries for the month on the month-end reconciliation page to calculate the end-of-month balance
- Lists unpresented cheques, outstanding deposits & other reconciling items on the bank reconciliation (e.g.: petty cash on hand, direct credits not entered in IOMS)
- Completes the 4-way reconciliation between the following:
- P331 balance
- From IOMS - the Period Balance Enquiry total
- From IOMS - the Account Balance report (total balances column)
- Bank statement
- The reconciliation should be given to the Manager Administration or Regional Accountant for checking NB: Large prisons may choose to reconcile to bank statements more frequently)
- Follows up non-current unpresented cheques and other non-current reconciling items
- Prints commitment listing and check for validity
At the end of each quarter
At the end of each quarter the Regional Finance Manager:
- Provides the signed “Statement of Trust Accounts” to the Financial Accountant, PPS (National Office)
- Approves the month-end reconciliation and sends it to the Financial Accountant, PPS (National Office) by the 15th of the following month (if requested)
Open and Closing Prison Trust Account
- On the direction of the General Manager Public Prisons Service action to open or close the Prison Trust Account is taken in accordance with procedures detailed in the instructions from Treasury
Periodic services provided by Trust Clerk/Custodial Staff to Prisoners
The Trust Clerk/Custodial Staff provides the following periodic services:
- Trust account balance or print-out within one week of the prisoner’s request
- Clearance of a pending cheque on request, if justified
- Retention of receipt for purchases, and make available for sighting on request
- Balance of Trust funds calculated and supplied by cheque/cash on release
On transfer of the Prisoner
On transfer of prisoner the Trust Clerk of the prison sending the prisoner:
- Ensures all commitments are entered on the prisoner’s account
- Follows up invoices for commitments
- Pays accounts against commitments as invoices are received.
- Prepare the form J440
- Pays total balance to the new prison by cheque, provides account print out and advises the new prison of the transfer
On Receipt of Notification of Release
On receipt of notification of release details for prisoner, the Trust Clerk:
- Credits earnings due to the date of release to the prisoner’s trust account
- Actions all outstanding prisoner requests to expend funds (P119s), recoveries and debits account
- Calculates balance of account due to prisoner
- Arranges Trust money to be paid to prisoner or as otherwise directed for a prisoner released on conditions
- Confirms the balance of funds for entry on the "Steps to Freedom" form
- Attaches confirmation or receipt by prisoner to Trust action documentation
Unclaimed Monies (inc. escapees funds)
- Any trust money that is unclaimed for a period of 12 months or more should be paid to: The Treasury, PO Box 3724 Wellington - attention the Finance Officer, Finance & Planning (Please make the cheque payable to “The Treasury” and include a note with the prisoner’s name and a brief description of what action has been undertaken to locate the prisoner)
On Receipt of Notification of the Death of a Prisoner
On receipt of notification of the death of a Prisoner, the Trust Clerk:
- Credits earnings due to date of death to the prisoner’s account
- Actions all outstanding “Application to expend money forms” (P119's) and recoveries, and debits account
- Calculates the balance of account due to prisoner as at date of death
- Forwards the balance by cheque to the administrator of the estate of the prisoner
- If the administrator of the estate is not known, the Trust clerk should request this information from the next-of-kin
- If the prisoner has no next-of-kin or estate administrator, Trust funds may be paid towards the funeral expenses. This is done in consultation with Work and Income and the Public Trust Office
- Where there is any doubt about payment the matter is referred to the Prison Manager
