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GGD-94-149R 1 (1994-06-27)

handle is hein.gao/gaobackpc0001 and id is 1 raw text is: 

                                                            I s/Itt

United States
General Accounting Office
Washington, D.C. 20548

General Government Division
B-257404

June 27, 1994


The Honorable William J. Hughes
Chairman
The Honorable Carlos J. Moorhead
Ranking Minority Member
Subcommittee on Intellectual
  Property and Judicial Administration
Committee on the Judiciary
House of Representatives


This letter responds to your November 8, 1993, request for
information on two Bureau of Prisons (BOP) trust funds--Funds
of Federal Prisoners (inmate deposit fund) and Commissary
Funds, Federal Prisons (commissary trust fund). Information
responding to each of your questions about the (1) purpose
of, controls over, and costs of the trust funds; (2) current
rules, regulations, and directives; (3) amount of funds in
inmate accounts; (4) inmate rights and responsibilities; and
(5) markup on items and services sold to inmates is provided
in the enclosure.

To develop the information requested, we studied the trust
funds' operating procedures, examined BOP's internal program
review reports and inspector general reports, obtained
interpretations of written procedures from BOP officials
responsible for managing the trust funds, and reviewed BOP
financial reports on the trust funds. We also reviewed court
documents on an inmate lawsuit filed against BOP's
installation of the direct-dial telephone system. In
addition, we spoke with officials from the National
Association of Convenience Stores to obtain information on
merchandise price markup and profit margins.

To obtain information on the two trust funds, we visited the
federal correctional institution in Milan, MI. We chose
Milan because of its proximity to our Detroit office and,
according to BOP officials, it typified BOP trust fund
operations. At Milan, we spoke with officials responsible
for managing trust funds and reviewed the (1) processing of
and recordkeeping for inmate funds, (2) operation of the
commissary, and (3) operation of the direct-dial telephone
system.


GAO/GGD-94-149R BOP Trust Funds

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