SOP 406.12-att-4: Revenue Accounts Reference Sheet for Georgia Department of Corrections

Division:
Administrative & Finance
Effective Date:
March 23, 2018
Reference Code:
IVG01-0017
Topic Area:
406 Policy-Administration and Finance
PowerDMS:
View on PowerDMS
Length:
1,012 words

Summary

This reference sheet provides GDC staff with a comprehensive listing of revenue account codes and classifications used for tracking and recording various types of institutional income. It details account numbers, funding sources, departments, and programs for revenue categories including unclaimed property, sales and services, fines and penalties, rents and royalties, and other financing sources. The sheet guides proper accounting of revenue from inmate accounts, commissary sales, medical co-pays, disciplinary fees, recycling, timber sales, and other operational income sources.

Key Topics

  • revenue accounts
  • account codes
  • funding sources
  • inmate fees
  • commissary sales
  • medical co-pay
  • disciplinary report fee
  • meal collections
  • recycling revenue
  • timber sales
  • store sales
  • fines and penalties
  • accounting classification
  • financial management
  • operational revenue

Full Text

SOP 406.12
Attachment 4

3/23/18

|REVENUE ACCOUNTS REFERENCE SHEET FOR GEORGIA DEPT. OF CORRECTIONS
Note No CLASS NEEDED for Revenue Accounts
:
FUNDING OPB
FUND ITEM ACCOUNT DESCRIPTION SOURCE DEPARTMENT PROJECT PROGRAM DESCRIPTION|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|FUND|ITEM|ACCOUNT|DESCRIPTION|~~FUNDING ~~
SOURCE|DEPARTMENT|PROJECT|~~OPB ~~
PROGRAM|
DESCRIPTION|
|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|ACCOUNT CATEGORY -263000UNCLAIMED PROPERTYLIABILITY|
||||||||||
|60525|Abandoned Funds (5 yrs.)|263001|Unclaimed Property|06051|4671500801|01|1130101|administration|
||||||||||
|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|ACCOUNT CATEGORY - 441000 SALES & SERVICES|
||||||||||
|10100|Meal Collections ($1.00)|441005|Cafeteria Sales|60001|467
1001|60001|1131214|state prisons|
|10100|Recyclable Materials|441013|Recycling|60024|467
1201|60024|1131214|state prisons|
||||||||1131310|transitional centers|
||||||||1130911|PDC|
|10100|Timber Sales|441091|Timber Sales|60007|4671500801|60007|1130301|Food and Farm Op|
|10100|Inmate Accts. Maintenance|441300|DOC Inmate Acct Mntc. Fee|60031|467
0801|60031|1131202|state prisons|
||||||||1131302|transitional centers|
|10100|Store Sales|441301|DOC Inmate Store Revenue|45053|4671500801|45053|1131214|state prisons|
||||||||||
|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|ACCOUNT CATEGORY - 451000 FINES & PENALTIES|
||||||||||
|10100|Alcohol or Drug Test fees|451003|Other Fees|60048|467
0901|60048|1131214|state prisons|
||||||||1131310|transitional centers|
|10100|Cell Phone fees|451003|Other Fees|60058|467
0901|60058|1131214|state prisons|
||||||||1131310|transitional centers|
|SAME AS|Above two, but for Offender Trust|451003|USE FOR OFFENDER TRUST|same|4671500801|same|1130101|administration|
|10100|Disciplinary Rpt. (DR fee $4)|451078|DOC Disciplinary Report fee|60031|467
0901|60031|1131214|state prisons|
||||||||1131310|transitional centers|
|10100|Medical Co-Pay ($5)|451079|DOC Medical Visit Fees|60028|4671500801|60028|1130401|HEALTH|
|10100|Rx Co-Pay ($5) for medicine|451079|DOC Rx Copay|60039|4671500801|60039|1130401|HEALTH|
||||||||||
|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|ACCOUNT CATEGORY - 465000 Rents & Royalties|
||||||||||
|10100|Employee Rent Collection|465001|Facility Rentals|60003|4670511201|60003|1130101|administration|
||||||||||
|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|ACCOUNT CATEGORY - 468000 Other Revenue|
||||||||||
|10100|Employee Utilities Collection|468001|Other Revenue|_60005_|_4670511201_|_60005_|1130101|administration|
|10100|Lost IDs|468001|Other Revenue|60006|4671500801|60006|1130101|administration|
|10100|Copies (incl. Medical Rcrd.)|468001|Other Revenue|60006|4671500801|60006|1130101|administration|

|10100|Indigent Postage or Loan|468001|Other Revenue|60006|4671500801|60006|1130101|administration|
|---|---|---|---|---|---|---|---|---|
||||||||||
|10100|GED Testing|468001|Other Revenue|60006|467
1501|60006|1131215|state prisons|
|10100|||||||1131311|transitional centers|
|10100|SSA Incentive|468001|Other Revenue|60006|4670010101|60006|1130101|administration|
|10100|Capital Credits (EMC)|468001|Other Revenue|60006|4671500801|60006|1130101|administration|
|10100|Transportation Fees|468001|Other Revenue|60008|467
0901|60008|1131310|transitional centers|
|10100|Escape Fees/Unauthorized Absence|468001|Other Revenue|60011|467
0901|60011|1131310|transitional centers|
||||||||1131214|state prisons|
|10100|~~Damage to State Property~~
(Not C&C)|468001|Other Revenue|60030|467
xxxx|60030|
1131214|
state prisons|
||||||||1131310|transitional centers|
||||||||1130911|PDC|
||||||||1130911|PSATC|
|10100|Medical Restitution|468001|Other Revenue|60030|4671500801|60030|1131214|state prisons|
|10100|SecurePak Revenue|468001|Other Revenue|60068|4671500801|60068|1130101|administration|
|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|ACCOUNT CATEGORY -475000
OTHER FINANCING SOURCES - Proceeds from Disposition of Capital Assets|
||||||||||
|10100|Surplus Property|475001|Other Revenue|60006|4671500801|60006|1131202|state prisons|
||||||||||
|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|CARE & CUSTODY REVENUE
**SEND TO Teresa Wommack - C&C office in FORSYTH,GA **
**REVENUE for CLOTHING, BADGE, WEAPON, Cap, Pins, etc.
1000 Indian Springs Rd, Forsyth, GA 31029|
||||||||||
|10100|forSTATE PRISONS|468001|Other Revenue|60006|4671112201|60006|1131214|state prisons|
|10100|forTRANSITIONAL CTR|468001|Other Revenue|60006|4671132201|60006|1131310|transitional centers|
|10100|forPROBATION DETENTION CTR|468001|Other Revenue|60006|4671142201|60006|1130911|PDC|
|10100|forBAINBRIDGE Probation SATC|468001|Other Revenue|60006|4673312201|60006|1130911|PSATC|
||||||||||
|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|MANDATE REVENUE - FUND 10200|
||||||||||
|10200|Room/Board - Transition Ctr.|451075|F&P DOC - Room & Board -TC|07LA0|4671500801|01|NONE01|administration|
|10200|Contraband|452001|DOC - Forfeitures|07LA1|4671500801|01|NONE01|administration|
|10200|Interstate Compact Fee|451080|F&P DOC - Interstate Compact Fee|07LA3|4671500801|01|NONE01|administration|
|10200|Probation Fee(CBU cuts check)|451050|F&P DOC - Probation/Parole Admin.
Charges
|07LA2|4671500801|01|
NONE01|
administration|
|10200|Parole Fee(CBU cuts check)|451050|~~F&P DOC - Probation/Parole Admin.~~
Charges|07801|4671500801|01|
NONE01|
administration|

GDC - Central Office
State Offices South

300 Patrol Rd.
Forsyth, GA 31029

Accounting Revenue Section

Retention Schedule: This form shall be utilized per the SOP until revised or obsolete.

Attachments (7)

  1. Accounts Receivable Form (113 words)
  2. Payment on Receivable Form (138 words)
  3. Direct Journal Entry Form (Attachment 3) (80 words)
  4. Revenue Accounts Reference Sheet for Georgia Department of Corrections (1,012 words)
  5. Receipt of Revenue Logsheet (81 words)
  6. Inmate Detail Invoice Template (Attachment 6) (180 words)
  7. Instructions for New GDC Invoice for All Inmate Details (428 words)
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