SOP_NUMBER: 407.02
TITLE: Offender Store Account Guidelines
REFERENCE_CODE: IVI01-0006
DIVISION: Administrative & Finance
TOPIC_AREA: 407 Policy-Administration and Finance
EFFECTIVE_DATE: 2025-05-13
WORD_COUNT: 2947
POWERDMS_URL: https://public.powerdms.com/GADOC/documents/105110
URL: https://gps.press/sop-data/407.02/

SUMMARY:
This policy establishes guidelines for managing offender store accounts and the fiscal controls necessary to protect store funds and maintain accurate financial records. The policy applies to all GDC facilities and outlines the responsibilities of wardens, deputies, and store personnel in operating commissaries for the benefit of offenders. Key requirements include proper oversight by the Deputy Warden of Administration, uniform pricing, electronic fund transfers, receipt documentation, and spending limits.

KEY_TOPICS: offender store, commissary, store account, inmate trust fund, fiscal controls, pricing, merchandise sales, store operations, CACTAS, store accountability, spending limits, store profits, financial management, store supervision, receipt documentation

ATTACHMENTS:
  1. Offender Benefit Purchase Request Form
     URL: https://gps.press/sop-data/407.02-att-1/

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FULL TEXT:
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|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**1 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



**I.** **Introduction and Summary:**

The purpose of this Standard Operating Procedure (SOP) is to provide guidelines for
the handling and management of the fiscal records and controls of the
offender/detainee store accounts.

**I.** **Authority:**

A. O.C.G.A.: § 42-2-11;


B. Ga. Comp. R. & Regs. R: 125-4-6-.05 Institutional Store;


C. Georgia Department of Corrections (GDC) SOPs: 201.01 Store-Vending

Accounts Expenditures in Excess of $1,500.00 and 206.01 Offender Personal
Property Standards; and

D. ACA Standards: 2-CO-1B-12; 2-CO-1B-13; 2-CO-1B-14; 5-ACI-1B-18; 5-ACI
1B-19; 5-ACI-1B-21; 5-ALDF-5C-25; 5-ALDF-5C-26; 5-ALDF-7D-15; 5ALDF-7D-17, and 4-ACRS-7D-29.


**II.** **Definitions:**

As used in this SOP, these terms are defined as follows.

A. **42XX General Ledger Accounts**    - Accounts that are utilized as miscellaneous

revenue accounts.

B. **62XX General Ledger Accounts**    - Accounts that are utilized as miscellaneous

expense accounts.

C. **Adequate Controls**    - Internal controls necessary to safeguard the assets of the

institution and to ensure the accuracy of financial reporting.


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**2 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



D. **CACTAS (Cashless Commissary and Trust Fund Accounting System)**    
Enterprise Commissary Financial Platform. This is the commissary accounting
system.

E. **CAPTIVA**    - GDC Intranet Home Page.


F. **GDC Master Product List**    - Authorized product list of items available for resale

in commissaries.

G. **Inmate Trust Fund**    - Funds held on behalf of offenders. The offenders may use

these funds for commissary purchases, telephone minutes, etc.

H. **State Correctional Repository Information System (SCRIBE)**    - Enterprise

Offender Application Platform. All offender information is recorded in this
system.


**III.** **Statement of Policy and Applicable Procedures:**

A. Offender stores were established for the benefit of the offenders, and the profits

derived from the stores is to be used for the benefit of the offenders. Profits
received from the sales of the store are held in a separate “STORE ACCOUNT.”
This account is not intended to be used as a trust account, and no fiduciary
relationship with the offenders shall be created by the establishment of this
account. All proceeds in the account shall be considered the exclusive property of
GDC. The guidelines and procedures established herein are required to ensure
store funds are properly administered and accounted for using standard
accounting procedures.

**NOTE:** No employee under the jurisdiction of GDC shall be permitted to operate
a store at any institution for private profit, and no offender shall be permitted to
operate a store for private profit.

B. Responsibility:


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**3 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



1. The operation of the store shall be the responsibility of the Deputy Warden of

Administration, who shall be designated by the Warden/Superintendent at each
respective institution.

**NOTE:** It is the policy of GDC that both the Warden/Superintendent and
Deputy Warden of Administration limit as few keys as possible to the offender
store.

2. Store Sales are uploaded nightly from SCRIBE into the commissary

accounting system. Inmate Trust Funds will be transferred electronically
monthly by the Consolidated Banking Unit and will be posted to the
Commissary Accounting System (CACTAS) within two (2) working days of
receipt by Central Office staff.

3. Assignment of an offender to the store may be considered the same as any other

work assignment. Offender workers shall be changed at frequent intervals and
should be closely supervised to minimize errors and theft.

4. Store merchandise shall not be used for any purpose except for resale to the

offenders and for approved agency activities, where store profits are used to
purchase the merchandise (such as the purchase of merchandise for Christmas
packages) or an offender organization is authorized to make a purchase.
Offender workers shall not be extended any free merchandise as a form of
pay. Credit or I.O.U.’s shall not be accepted as a form of payment for
merchandise from offenders.

5. The responsibility of taking adequate precautions necessary to keep store funds

safe is delegated down to every individual responsible for receiving, holding,
depositing, and withdrawing funds, property, etc. as assigned by their specific
job duties. It is the responsibility of unit administrators to ensure that
“Adequate Controls” have been used in the handling of funds, and that the
party found to be responsible for the lack of due care (or who has not
exercised adequate control) be held accountable. Ultimately, the


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
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|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**4 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



Warden/Superintendent or unit’s top administrator shall be the final
responsible party.

6. The unit administrators shall be responsible for establishing controls to

maintain complete and accurate accounting records (as defined by agency
guidelines) of funds, merchandise, and property.

7. The unit administrator shall be responsible for establishing store hours and the

posting of said hours.

8. Store personnel must ensure offenders purchasing and receiving commissary

items sign a receipt of goods using their full name. Initials or nicknames are
unacceptable. Offenders incapable of signing their full name may make a
“mark” which must be witnessed by staff.

C. Pricing:


1. Offender spending limits shall be set by the Department. The current weekly

spending limit is $80.00, unless otherwise noted by a separate policy.

2. Commissary selling prices for all store items will be set by the Department and

will be uniform state-wide at all offender commissaries. Price lists will be
distributed to facilities as needed, based on price changes/adjustments.

3. A price list of all items shall be posted in a conspicuous place at each store so

that the offenders may view the price list. The same, accurate and up-to-date
price list should also be posted in each dormitory.

D. Miscellaneous Funds: (receipts, which are not generated from the sale of

merchandise in the store)

1. Miscellaneous revenue and other funds, such as: photo sales, cosmetology

income, coin-operated laundry machines, and indigent reimbursements shall


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**5 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



be deposited into the Store account and posted to the proper 42XX revenue
account.

2. The following items should be deposited into the Store bank account:


a. Funds for meals purchased in the dining facility shall be deposited into the

Store Account using account 4213, to facilitate the remittance of sales tax
collected with the offender store sales.

b. Cash considered contraband is cash found on an offender, which is sent to

Central Accounting, posted to account 4211 and then remitted to GDC
Central Accounting from account 6211.

c. Cash received at intake is to be deposited into the Store Account and posted

to account 4212. A check should then be issued from account 6212 and
made payable to the GDC-Consolidated Banking Unit. The Purchase
Report showing all offender names, GDC numbers and amounts included
for that check should be mailed to the Consolidated Banking Unit at P.O.
Box 1529, Forsyth, GA 31029.

**NOTE** : The Central Banking Unit will post the check to the corresponding
offender’s account and the offender can use the funds to buy commissary
goods, telephone minutes, etc. Any funds left in the account will be given
to the offender upon release from GDC custody.

E. Purchasing Merchandise:


1. The purchasing of merchandise shall be accomplished through the Business

Office. Items purchased for sale in the commissary will be limited to those on
the GDC Master Product List (except for postage, photo coupons and debit
calling minutes), and all purchases must be made in accordance with the GDC
Commissary Contract. The sales manager/store clerk shall:


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**6 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



a. Place orders based on sales for prior periods. The CACTAS suggested

Purchase Order report calculates re-order levels based on sales history.

b. Adhere to First-In-First-Out (FIFO) method of receiving and issuing

merchandise, such that older merchandise shall be sold first to minimize
spoilage and obsolescence.

c. Ensure merchandise is stacked orderly to facilitate inventory counts.


d. Not be allowed to keep the official set of books (commissary accounting

system). The store control ledger shall be maintained in the Business
Office.

2. The store accounting system should be maintained current and reflect all

activity, such as: receiving merchandise, recording vendor credits, and booking
damages, at a minimum of every two working days after a transaction has taken
place.

3. The store area shall be kept clean, and damaged items shall be discarded after

the items are adjusted out of inventory (written-off).

4. Someone other than the storekeeper shall be designated to receive merchandise

from vendors if **staffing levels permit** . All copies of invoices and packing slips
should be signed and dated for the date of receipt of the merchandise.
Offenders shall not receive merchandise unsupervised.

5. Authorized delivery schedules shall be set per contract. Any proposed changes

must be coordinated through the Central Office.

6. No item that can be returned to the vendor for credit shall be charged off as

“spoiled merchandise.”

F. Inventory for Overages or Shortages:


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**7 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



1. A monthly physical inventory of commissary items is required and resulting

adjustments for overages or shortages must be made. Inventory adjustments
shall be made monthly, using the “Shrinkage/Overage Expense.” This
adjustment will be posted to the monthly GDC Income Statement.
**NOTE:** There is a pull-down menu in CACTAS to use when doing inventory
adjustments – select the menu option for Shrinkage/Overage Expense and
Damage Goods Expense.

2. The allowable adjustment to "shrinkage/overage expense" is limited to ½ of

1% (.005) of the total cost of sales for the preceding 30 days, for each store, as
determined by running the commissary sales report in CACTAS (Cos column).
Adjustments outside the allowable limit must be justified in writing to the
Administration and Finance Division.

G. Audits:


1. When there is suspicion of fraud or an extensive shortage in the store account,

the Warden/Superintendent shall inform the Department’s Administration and
Finance Division and request an audit of the accounts.

2. Any change in personnel responsible for store accounts shall be reported to the

Fiscal Audit Unit with a request to conduct a checkout audit.

H. Expenditures of Store Funds Other Than Items for Sale:


1. The Store Account shall be used primarily to purchase items or services for

the benefit of offenders.

2. Expenditures from store fund profits for offender benefits are not to exceed

ten percent (10%) of gross sales for any fiscal quarter, without the prior
written approval of the Assistant Commissioner for the Administration &
Finance Division (or designee). Expenditures up to $1,500.00 shall be
approved by the Warden/Superintendent. Expenditures over $1,500.00 and up
to $7,500.00 shall be made with the written approval of the facility’s


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**8 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



respective Regional Director and Senior Manager Admin/Finance. All
expenditures over $7,500.00 require written authorization from the Facilities
Division Field Operations Director and the Deputy Director of Admin and
Finance (See SOP 201.01, Store/Vending Account Expenditures in Excess of
$1,500.00).

3. Net profits from the store account shall not be expended for any activity or

purpose not related to offender welfare.

4. If purchases of hobby and craft supplies are made from the store account, the

finished products made from such supplies shall belong to the offender store
and any proceeds from the sale of the same shall be considered store profits.

5. The store account shall be used for the payment of “store expenses”

necessary for the operation of the store, i.e., expenses for store equipment,
printer cartridges, other operating supplies, etc. and shall be coded to
Account 6103. Remittance of Reimbursement to Central Office, Account
6106, will be automatically calculated and remitted via an electronic funds
transfer by the Consolidated Banking Unit, as part of the monthly trust funds
transfer to the store account. Thirty and one-half percent (30.5%) of store
sales are remitted to Central Office to cover salaries and benefits of the store
employees, recreation staff, and chaplaincy staff.

6. The documentation of purchases from this fund shall be the same as

requirements for the spending of budgeted funds, except there shall be no
routing copies to the Central Accounting Office. Documentation must be held
at the facility for audit.

7. Bidding requirements for purchases from the Store Account are the same as

when making purchases with budgeted funds. Follow the guidelines listed on
CAPTIVA under the Purchasing Manual link, with the understanding there
are no statutorily required sources to purchase from when using store funds.
Competitive bids are not required for expenditures less than $5,000.00. For
expenditures of $5,000.00 or more, the unit shall solicit the number of bids


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**9 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



that would be required for a similar expenditure of budgeted funds. These
requirements are specified in the GDC Purchasing Manual. Copies of all bid
packages shall be kept at the unit for audit purposes.

8. Expenditures utilizing store funds are taxable expenses (except for purchase

of store merchandise).

I. Separation of Duties: A proper separation of duties of GDC business office staff

shall be established to protect the integrity of the funds. Sales Tax Computation:

1. All Georgia Department of Revenue (DOR) Sales taxes shall be calculated,

paid, and filed by Central Office Staff. Payments shall also be posted in the
commissary accounting system by Central Office Staff.

2. Payment may be confirmed at the local level by reviewing banking activity

online. Tax transactions shall be processed no later than the 10 [th] of each month.
The Sales Tax expense will be visible to facilities via the Commissary
Accounting System as well.

J. Inventory:


1. When monthly inventory of the store merchandise is taken, the following shall

be noted:

a. Quantity on hand.


b. Description of item; and


c. Store name or number.


2. A Service Center Item list (single store facility) or Store Item list (multiple

store facility), with recorded inventory counts will be retained for audit
purposes.


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**10 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



3. Offenders shall not participate in the physical inventory of the store.

Additionally, offenders shall not be allowed to distribute goods to other
offenders by passing goods through the sales window during store operation.

K. Corrective Action to an Overage or Shortage:


1. Any computation of overage or shortage which exceeds the allowable write
off of ½ of 1% (.005) of the cost of sales for the preceding 30 days, should be
investigated immediately.

2. Store inventory recounts should be done for line items with large variations.


3. If an offender is working in the store, consideration shall be given to replacing

the offender.

4. Unexplained over-the-limit shortages or overages for the cost of goods sold for

the preceding 30 days [greater than ½ of 1% (.005)] shall require closer
scrutiny (ex: weekly inventory counts), until the cause of the shortage or
overage can be determined.

A. Reporting Requirements:


1. Monthly and annual required reports from the Offender Store Account

CACTAS software: Trial Balance and GDC Income Statement.

2. Monthly bank account reconciliations shall be completed in the commissary

accounting system within 5 working days, after receipt of the bank
statement.

**IV.** **Attachments:**

Attachment 1: Offender Benefit Fund Purchase Request Form.


|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|
|---|---|---|
|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|**Policy Name:**Offender Store Account Guidelines|
|**Policy Number**: 407.02|**Effective Date:**05/13/2025|**Page Number:**11 of 11|
|**Authority:**<br>Commissioner<br>|**Originating Division**: <br>Administration and Finance<br>Division (Fiscal Audits)|**Access List**ing:<br>Level I: All Access|



**V.** **Record Retention of Forms Relevant to this Policy:**

Upon completion, Attachment 1 shall be maintained for five (5) years and then
destroyed.