Below is a press release from the Mississippi Legislative PEER Committee:
The PEER Committee recently released its issue brief titled Revenue and Expenditure Review of the Inmate Welfare Fund.
Revenue and Expenditure Review of the Inmate Welfare Fund: https://www.peer.ms.gov/sites/default/files/peer_publications/Rpt704.pdf
Some of the Committee’s major findings and recommendations include:
- The Inmate Welfare Fund (IWF) and the core expectations of use of the fund are established by MISS. CODE ANN. § 47-5-158 (1972). The IWF shall be used for the benefit and welfare of inmates in the custody of the Mississippi Department of Corrections (MDOC). MDOC Internal Policy Number 02-11 establishes the expectation and operations of the IWF Committee, including the creation and oversight of all fund regulations and the approval of any expenditures charged to the fund.
- The IWF’s revenues exceed its expenditures in all of the examined years. Across the six examined years an average of 62% of the total revenues was expended. From FY 2018 to FY 2023, total revenue increased steadily from $2,651,108.20 in FY 2018 to $6,184,521.10 in FY 2023. Total expenditures increased from $1,299,521.74 to $1,985,003.19.
- The IWF Committee does not maintain the annual needs assessment of the fund as required by MDOC policy. Failure to maintain an annual needs assessment and documented annual goals could create uncertainty regarding the management of the fund and the applicability of expenditures. While analysis of all available expenditure data suggests that the IWF Committee works to ensure the applicability of all expenditures, the IWF Committee should maintain clear documentation of needs assessments and goals.
- MDOC and the IWF Committee only track expenditures on a purchase-by-purchase basis (i.e., what was purchased and the purchase price). The most frequent expenditure category across the six-year period was Education, representing 724 purchases and $3,286,860.20 in expended funds. This focus on education represents a clear adherence to governing statute and MDOC policy.
- According to MISS. CODE ANN. § 47-5-158 (2), interest earned from the IWF shall be credited back to the Fund. However, no revenue was reported for interest earned across the six-year period.
- Recommendations for improvements to the management of the IWF include:
- The IWF Committee should establish clear, documented procedures for the creation and recording of an annual needs assessment as defined by policy.
- The Committee should also clearly identify all goals and projected needs for the fund within the minutes of all IWF Committee meetings.
- MDOC should work with the Office of the Mississippi State Treasurer and the Department of Finance and Administration to ensure that, going forward, all interest is credited to the IWF.
Should you have questions about the report, please contact James F. (Ted) Booth, PEER Executive Director, at 601-359-1226.
The full publication can be read HERE.
