{
    "sop_number": "409.04.23",
    "old_code": "IVL01-0022",
    "title": "End of Year Closeout",
    "division": "Executive Division (Georgia Correctional Industries - Food and Farm Services)",
    "topic_area": "409 Policy-GCI Food Service",
    "effective_date": "2019-12-09",
    "summary": "This policy establishes procedures for end-of-year inventory and closeout processes for Georgia Correctional Industries Food and Farm Services, including the Food Distribution Unit (FDU), food processing units, and state prison kitchens. The policy requires facilities to conduct physical inventory counts on the last working day of the fiscal year, maintain compliance with audit standards from the GDC Audits and Compliance Unit and federal agencies, and submit detailed reports with pricing information. All facilities must retain inventory documentation in hardcopy format for a minimum of five years.",
    "key_topics": [
        "end-of-year inventory",
        "fiscal year closeout",
        "food service inventory",
        "Food Distribution Unit",
        "physical inventory count",
        "inventory reconciliation",
        "quantity on hand report",
        "inventory discrepancies",
        "food costing",
        "GDC food service",
        "audit compliance",
        "USDA commodities",
        "farm products",
        "warehouse inventory"
    ],
    "cross_references": [],
    "content": "|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|\n|---|---|---|\n|**Policy Name**: End of Year Closeout|**Policy Name**: End of Year Closeout|**Policy Name**: End of Year Closeout|\n|**Policy Number**: 409.04.23|**Effective Date**: 12/9/2019|**Page Number**: 1 of 2|\n|**Authority**:<br>Commissioner<br>|**Originating Division**: <br>Executive Division (Georgia<br>Correctional Industries - Food<br>and Farm Services)|**Access Listing:**<br>Level I: All Access<br>|\n\n\n\n**I.** **Introduction and Summary:**\n\nA. It is the policy of the Food and Farm Service\u2019s Subdivision to establish and\n\noutline the methods for end of year inventory and closeout procedures to the\nFood Distribution Unit (FDU), food processing units, and Georgia Department of\nCorrections (GDC) State Prisons and Centers which operate kitchens for\npreparation of the GDC Master Menu. Exceptions may include contracted food\nservice operations.\n\nB. It is the policy of the Food and Farm Service\u2019s Subdivision to maintain\n\ncompliance with auditor's standards, including those from the GDC Audits and\nCompliance Unit, the U.S. Inspector General and the U.S. Department of Justice.\n\n**II.** **Authority:**\n\nA. GDC SOP: 409.04.15 Inventory/Food Costing/Food Service Computer System.\n\n**III.** **Definition:**\n\nA. **Inventory**    - All food and supply items stored in the facility\u2019s main warehousing,\n\nincluding refrigeration, freezer, and dry storage areas. Inventory shall consist of\nan actual count or weight of each item.\n\n**IV.** **Statement of Policy and Applicable Procedures:**\n\nA. Responsibilities of Food and Farm Services Central Office:\n\n\n1. Food and Farm Services Central Office administrators shall ensure that end\n\nof year inventory is taken at each facility.\n\n2. Georgia Department of Audits instructs that fiscal year-end inventory shall\n\noccur on the last working day of the fiscal year. By the 15 [th] of June each year,\nFood and Farm Services Central Office shall provide written notification\nabout the upcoming fiscal year-end inventory to all field sites and FDU.\nDetails of inventory responsibilities, date in which inventory collection\nshould occur, and instructions pertaining to in-transit items shall be included\nin the notification.\n\n\n|GEORGIA DEPARTMENT OF CORRECTIONS<br>Standard Operating Procedures|Col2|Col3|\n|---|---|---|\n|**Policy Name**: End of Year Closeout|**Policy Name**: End of Year Closeout|**Policy Name**: End of Year Closeout|\n|**Policy Number**: 409.04.23|**Effective Date**: 12/9/2019|**Page Number**: 2 of 2|\n|**Authority**:<br>Commissioner<br>|**Originating Division**: <br>Executive Division (Georgia<br>Correctional Industries - Food<br>and Farm Services)|**Access Listing:**<br>Level I: All Access<br>|\n\n\n\n3. Food Service Computer Inventory System updates should be complete as of\n\nthe last working day of June, or as designated by Food and Farm Services\nCentral Office. Updates are to include all issues, receipts, and adjustments to\nthe online inventory food service management system. The Food Service\nDirector shall print a Quantity On Hand report with inclusion of prices for the\ndate of inventory. This report should be placed in the Daily Packet for that\nday. These materials shall be available for a minimum of five (5) years in\nhardcopy.\n\nB. Responsibilities of Food Distribution Unit:\nFDU shall submit reports of greater detail than the institutional kitchens to\nFood and Farm Services Central Office. A minimum quantity on hand sheet for\neach item, computer-generated physical inventory, physical inventory count\nsheet, and inventory discrepancies shall be among these reports. The quarterly\nInventory Activity Report for the fourth (4 [th)] quarter shall be\ncomputer-generated by Food and Farm Services Central Office and shall show\nthe monetary value of all final holdings, in addition to the values of inventory\nadjustments for the quarter. USDA commodities and GDC Farm-produced\ngoods shall be included in the FDU count and reports.\n\n\nC. Responsibility of Facility Food Service Kitchen:\nFacilities shall generate a Quantity On Hand report following inventory\nreconciliation and completion of physical count sheet and inventory\ndiscrepancy sheet. The Physical Inventory Count sheet that displays the\nreconciliation of the computer and physical count should be kept on file at the\nfacility. These sheets shall be available for a minimum of five (5) years in\nhardcopy.\n\n**V.** **Attachments:** None\n\n**VI.** **Record Retention of Forms Relevant to this Policy:** None",
    "word_count": 640,
    "powerdms_url": "https://public.powerdms.com/GADOC/documents/105528",
    "url": "https://gps.press/sop-data/409.04.23/",
    "attachments": []
}