SOP 409.04.23: End of Year Closeout

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name: End of Year Closeout|Policy Name: End of Year Closeout|Policy Name: End of Year Closeout|
|Policy Number: 409.04.23|Effective Date: 12/9/2019|Page Number: 1 of 2|
|Authority:
Commissioner
|Originating Division:
Executive Division (Georgia
Correctional Industries - Food
and Farm Services)|Access Listing:
Level I: All Access
|

I. Introduction and Summary:

A. It is the policy of the Food and Farm Service’s Subdivision to establish and

outline the methods for end of year inventory and closeout procedures to the
Food Distribution Unit (FDU), food processing units, and Georgia Department of
Corrections (GDC) State Prisons and Centers which operate kitchens for
preparation of the GDC Master Menu. Exceptions may include contracted food
service operations.

B. It is the policy of the Food and Farm Service’s Subdivision to maintain

compliance with auditor's standards, including those from the GDC Audits and
Compliance Unit, the U.S. Inspector General and the U.S. Department of Justice.

II. Authority:

A. GDC SOP: 409.04.15 Inventory/Food Costing/Food Service Computer System.

III. Definition:

A. Inventory - All food and supply items stored in the facility’s main warehousing,

including refrigeration, freezer, and dry storage areas. Inventory shall consist of
an actual count or weight of each item.

IV. Statement of Policy and Applicable Procedures:

A. Responsibilities of Food and Farm Services Central Office:

1. Food and Farm Services Central Office administrators shall ensure that end

of year inventory is taken at each facility.

2. Georgia Department of Audits instructs that fiscal year-end inventory shall

occur on the last working day of the fiscal year. By the 15 [th] of June each year,
Food and Farm Services Central Office shall provide written notification
about the upcoming fiscal year-end inventory to all field sites and FDU.
Details of inventory responsibilities, date in which inventory collection
should occur, and instructions pertaining to in-transit items shall be included
in the notification.

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name: End of Year Closeout|Policy Name: End of Year Closeout|Policy Name: End of Year Closeout|
|Policy Number: 409.04.23|Effective Date: 12/9/2019|Page Number: 2 of 2|
|Authority:
Commissioner
|Originating Division:
Executive Division (Georgia
Correctional Industries - Food
and Farm Services)|Access Listing:
Level I: All Access
|

3. Food Service Computer Inventory System updates should be complete as of

the last working day of June, or as designated by Food and Farm Services
Central Office. Updates are to include all issues, receipts, and adjustments to
the online inventory food service management system. The Food Service
Director shall print a Quantity On Hand report with inclusion of prices for the
date of inventory. This report should be placed in the Daily Packet for that
day. These materials shall be available for a minimum of five (5) years in
hardcopy.

B. Responsibilities of Food Distribution Unit:
FDU shall submit reports of greater detail than the institutional kitchens to
Food and Farm Services Central Office. A minimum quantity on hand sheet for
each item, computer-generated physical inventory, physical inventory count
sheet, and inventory discrepancies shall be among these reports. The quarterly
Inventory Activity Report for the fourth (4 [th)] quarter shall be
computer-generated by Food and Farm Services Central Office and shall show
the monetary value of all final holdings, in addition to the values of inventory
adjustments for the quarter. USDA commodities and GDC Farm-produced
goods shall be included in the FDU count and reports.

C. Responsibility of Facility Food Service Kitchen:
Facilities shall generate a Quantity On Hand report following inventory
reconciliation and completion of physical count sheet and inventory
discrepancy sheet. The Physical Inventory Count sheet that displays the
reconciliation of the computer and physical count should be kept on file at the
facility. These sheets shall be available for a minimum of five (5) years in
hardcopy.

V. Attachments: None

VI. Record Retention of Forms Relevant to this Policy: None