Chapter 2 – Fiscal Management

23010.8 Review of Financial Condition

• The Department of Finance conducts a biennial audit of the IWFInmate Welfare Fund that includes an audit report summarizing expenditures by major categories.

• At least one copy of the audit report shall be posted at the inmate canteen, and at least one copy shall be made available in the inmate law library for inmate review.

• At the end of the intervening fiscal year, the institution/facility shall post, at the inmate canteen, at least one copy of the institution’s/facility’s statement of operations, and one copy shall also be made available in the inmate law library for inmate review.

• Institutions/facilities shall post a copy of the latest Monthly Expenditure Report and Statement of Operations at each inmate canteen every quarter. A copy of these statements shall also be placed in the inmate law library.