LANCASTER COUNTY PRISON BOARD AGENDA  October 17, 2024  1. CALLTOORDERDER-PUBLIC MEETING BEGINS AT9:15AM  2. PLEDGE OF ALLEGIANCE 3. ANNOUNCEMENTS  4. APPROVAL OF MINUTES: Approval of September 19, 2024, minutes submitted independently  by the Board Secretary. 5. MONTHLY REPORT  a. Warden's Report - Cheryl Steberger b. Operations Report - Miguel Castro Inmate Services Report - Joseph Shiffer d. Administrative Report - Arla Brown Facilities Management Report - Bob Devonshire Financial Report -I Lisa Colon - Audit Update  6. OLDI BUSINESS 7. NEW BUSINESS  a. New Prison Project - Cheryl Steberger, Warden b. Proposed Policy Changes - Lisa Colon i. B-4 Inmate General Welfare Fund i. B-5 Store Account  8. BUSINESS FROM GUESTS 9. ADJOURN  October 17, 2024 @ 9:15am 1501 North Queen Street Commissioner Conference Room 7th Floor (#701)    WARDEN'S REPORT  CHERYL STEBERGER WARDEN    PRISON BOARD October 17, 2024  Population - housing unit closure  MAT Program Update  ATIMS Update  Records Audit  Staff Recognition  New Prison Project    OPERATIONS REPORT  MIGUEL CASTRO DEPUTY WARDEN    Prison Board 10/17/2024  securty/OPerations Report  Oficerzotthe.Month: September: 2024  12am-8am: Correctional Officer Elyse Nauman has been selected as September's 1sts shift Officer oft thel Month. Officer Nauman has displayed greati initiative and teamwork. Shei is always willingt to filli in wherever shei is needed to accomplish necessaryt tasks on shift with ap positive attitude. Officer Nauman is always willing to train new1 females officers ont the shift and takes pridei ing giving supervisors thorough trainingr reports on news staff to ensure that any potential issues can! be addressed earlyi int their careers. Officer Nauman has been employed at Lancaster County Prison  for 18 months.  8am-4pm: Correctional Officer Brice Register has been selected as September's 2nd shift Officer of the Month. Officer Register has shown the ability to learn from past mistakes and to not repeat them. He recently went above and beyond in finding multiple "shanks" in powder containers of an individual that was returning from another facility, searching the property thoroughly event though it was not his specific responsibilityt to do so. His actions helped to ensure that the prison was safer for all. He has shown himself to be a well-rounded officer working many of the most difficult posts, with apparent ease. Officer Register has been employed at Lancaster County Prisoni for almosti four  years.  4pm-12am: Correctional Officer Karal Funkl has been selected as September's 3rd shift Officer of the Month. Officer Funk demonstrates excellence in all aspects of her career. She also displays a desiret toi impart the! knowledge she earned as a correctional officer to new officers. She has been certified as a staff trainer, at field training officer, and an OC instructor. She created an easy-to-use guide for ATIMS that all staff used tot transition1 to the new offender management system. Officer  Funkl has been employed at Lancaster County Prison for  Staffing! Updates:  Currently, there are three (3): sergeant vacancies and there is one (1) lieutenant vacancy. Interviews to potentially1 fillt two of the sergeant positions were conducted this week. On October 7, 2024, we had 6 cadets begin thet training academy. Graduation is scheduled  Decisions ont the candidates are forthcoming. for November 8, 2024, when they! begini field training. We ended September with 37 correctional officer vacancies.  AdditionalNotes:  Ons September 18, 2024, thet five K9 teams successfully completed their annual K-9 certifications with the United Police & Corrections K-9 Association    INMATE SERVICES REPORT  JOSEPH SHIFFER DEPUTY WARDEN    Inmate Services Department  Prison Board Report September 2024  Medication Assisted Treatment (MAT) Program Update  Vivitrol Grant through Pennsylvania Commission on Crime and Delinquency (PCCD)  See attached, program statistical. section forfurther. information.    ADMINISTRATIVE SERVICES REPORT  ARLA BROWN DIRECTOR    Administration October 2024  Department Information  Wet filled our Corrections Service Coordinator position and continue to have 2 vacancies Neal requested that we provide the day of the previous month with the highest The Prison's financial audit is available on the County's website, www.ro.ancastepaus please navigate to the Controller's page > Internal Audit Reports > Prison As noted last month, with the integration of ATIMS, not all the stats are readily available., this month, specifically the average length of stay as well as admission Future topics = If there is additional data that you would like addressed or included in  population, for September it was Sep 3rd=831  and releases, we are working with ATIMS: staff. this forum, please feel free to contact me.    FACILITIES MANAGEMENT REPORT  ROBERT DEVONSHIRE DIRECTOR    General Services Monthly Prison Activities Report  October 2024  Projects  Working on the new correctional facility project.  Work Orders  September 2024  83 Work Orders for the month of September 2024. 905 Work Orders for the year 2024. 101 Work Orders per month on average for 2024. 132 Work Orders per month, 5-year average.  Closed Work Order Monthly Comparison  250 200 150 100 50 0  January February March April May June July August September October November December  12020 12021 Respectfully Submitted RMED Robert R Devonshire, Jr. Director of General Services County of Lancaster 10/07/2024  12022  12023  12024 -5 Year Average    FINANCIAL REPORT  LISA COLON CONTROLLER        STATISTICS  INMATE SERVICES    SEPTEMBER AVERAGE DAILYE PARTICIPATION  Average Daily Participants: Community Employed Males: Community Employed Females: Community Service Males: Community: Service Females: Inmates in Treatment Programming:  SEPTEMBER2024 18 05 00 00 00 00 03 00 28 00  TARP: Males: Females: Inmate Trustees: Male: Female: Males: Females:  Unassigned Inmates housed in Work Release:  WORK RELEASE REPORT - SEPTEMBER 2024  SEPTEMBER: 2024 Male: 07 Female: 00 Female: 00 Female: 00 Male: 06 Female: 01 Males: 00 Female: 00 Males: 00 Female: 01 Males: 03 Female: 01  New Placements:  Pre-incarceration Employment; Male: 01 Employment secured by inmate Male: 00 Employment: secured by' WR Removals from program Suspensions Releases  WORKI RELEASE FINANCES  SEPTEMBER/2024 9,292.43 10,515.33 228.00 20,785.00  Board and Lodging Fines and Costs Drug Test Fee Family    .  2 1 0 0  6 - 6 E n E 09 N 4 2  0 Oo 0 1  2  o 25 o 6 6 O m 0o  1 6  o 26 2 on o s 1 0  W 6 0  o 0 0  I  o N E 6 15 E 00 o 0 2  00  96  0 6 o 9 LB 2 o  9 98 5 09 o 48  s  do o E b E 09 c9 098 E 090 LE 0o 9 5 o 1  a    Y C  0 0 Om  omo  5 8 0 4 16 3 0 3  5 e8 0oo 3 16 2  89 3 0 o  1 3 D6  A  0 0  4 3 :o  o 13 9 oo 0 00 3 2 la  3  N DD 7 oo a 3 1 5 2 7 ojo 14 6 ojo 2 2 1 7 1 2 DE  / 35 8  4 0 3 0  5 0 5 5 2 o  0  5 a 4 99  3 o  0 0  0 1 4 4  D8  E o  o 4E  ooo 4 NI 3 9o 01 ooo  ojo 0 o 0 0 0l0l0l0)0l0/9°  Hr 0o  9 2 1 2 mm FA moo 1 o  5  5 4 a  44 E    3  9 4 o94 jooo!ol0) 4 -o 0o ol o o N 0 7 99 0919 999 F o 0o 11 jololo!o!o 9000  15  RW   - 999 o 5 2 o 0 0 2 0  C 00 a 3 4 o1 a9 6 3 o 0  001 5 LR  o9g 3 o 0 0 10  6 13 N 80 / 1 Feb E  0 0 0  8 ooo 3 s o oo  4  /  E E 7 LR 4 2 1 E Bo og  B 1s  4    0l9/1019l910l0l9  3  0omolololo  86 oo o9] 1 00o o 5 o9" 1 0o Ool9l9l9lom90499 0o 0o / 0 2 0 0 1 0 o o 0 2 o 1o 0o 5 2 o 0o so OoNo 6 1o o ooo 0 4 0 1o 1 0!0190 o 0 0919 9o 9 16 9 o5 e 0 FPPEPFPPEY  5 D0 3 3 2  2  0e 9o 2 9 2 DE 00 1 E 3 8 1 2 00  3  4 E  o 6 4 E 25  4  2    9 16 9 0o  6 22 1 1E o a 3 a E 6 2 N O. s 2 E DB o 3 4 00 3 00 o 25 E E 3 08 FE a3  1 1 0  -  1  o 0o oo 3 o 9 3 o O0mo  9 0 N  o 88 DE    PRIMECARE  MEDICAL, INC.+  A-10 Grievance Process for Health Care Complaints  Grievance Type Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Total  Medical Mental Health Dental StaffConduct Request Off Site 1 Delay in Services Co-Pay Medication Non-Medical Request Visit Other  2 1 4 2 1 0 0 0 1 2 2 2 0 3 12 5 3 3 0 12 3 Total 35 24 Quarter Trends/Patterns?  2 2 1 0 0 0 0 0 2 1 2 2 1 1 13 22 7 5 3 2 1 3 91  2 8 0 6 0 1 1 2 1 0 0 1 0 2 0 0 0 1 0 0 0 0 1 0 0 2 8 7 11 6 0 0 0 0 0 7 8 4 6 7 3 0 0 0 2 2 3 1 4 1 117 121  9 28 17 26 16  32 38 26 53 33 56 32  22 individuals submitted a single grievance 2 individuals submitted 2 grievances 2individuals submitted 3 grievances included under medication.  Grievances regarding MAT process were previously included under the "other" category, now they are All non-medical grievance were re-routed to appropriate administration staffmember or back to assigner.    LANCASTER COUNTY PRISON Inmate Services Department September 2024 Monthly Report  L. Garcia - Classification Specialist  Classification Specialist Loida Garcia continues to do her daily duties associated with the classification office. Garcia, L continues to complete a daily move sheet, checks the board in commitment for open cells, and conducts a board check to correct and match movement in UCM. Inc commitment also helps with inmates that need intakes done to move straight to general population due to their status. Garcia L. reviews the inmates in G-1 (intake unit) and moves them to their appropriate housing area based on their security classification level, behavior, PREA review, other information received from internal investigation and or outside law enforcement agencies, and the needs oft the prison. Garcia, L. also makes moves upon the request from other counselors and departments such as work release, ITP, and medical. Garcia, L also reviews requests from inmates pertaining to moves and when appropriate interviews inmates to determine ifa move is necessary. Garcia, L. also assisted with translating for the Commitment unit, Inmates, family members of  inmates and others that only speak Spanish. D. Valenzuela - Classification Specialist  Specialist Valenzuela, D completed his assigned duties as Classification Specialist which consist of: Dailyreviewofallt the docket sheets sent electronically by thel Records Dept. whichf facilitate the completion of the Initial Inmate Classification Assessment. In addition, Specialist Valenzuela reviews and collects the data directly from the inmate's1 legal folders from the Records filing room. On the same token, Specialist Valenzuela completed the reclassification ofa all the inmates incarcerated at thei institution int the last three-month period. Also, Counselor Valenzuela answered inmate'srequests  for re-classification as well as general requests from all the housing units.  C.E Eckman-P.R.E.A. Caseworker  Mr. Eckman is currently the Prison Rape Elimination Act (PREA) caseworker for Lancaster County Prison. Iti is Mr. Eckman'si responsibility to help investigate alll PREA claims made by inmates inside the facility. Along with this it is Mr. Eckman's responsibility to conduct PREA 30- day reviews fori inmates incarcerated inside the facility for approximately 30 days. He is responsible for the following housing units PREA reviews: 2-1,2-2, 3-1,3-2, 3-5 and C-main. Mr. Eckman is also assigned as the block counselor for housing unit 3-2. As part ofl his duties on 3-2, Mr. Eckman responds to inmate requests that are made using either the inmate'st tablet or kiosk. Mr. Eckman also facilitates communication between inmates and their attorneys. Mr. Eckman also assists classification in conducting moves throughout the prison. Mr. Eckman also assists with general counseling duties for 3-1 and MHU. Mr. Eckman also is responsible for educating current and new  staff about PREA.  D. Miller- Drug and Alcohol Inmate Specialist  Mr. Miller is a General Inmate Specialist assigned to Block 2-1. Mr. Miller assists inmates with obtaining identification such as Social Security Cards and Birth Certificates. He also coordinates phone calls and emails between inmates and their attorneys, probation officers and representatives from social service agencies. Mr. Miller also helps inmates access different educational opportunities    LANCASTER COUNTY PRISON Inmate Services Department September 2024 Monthly Report  within the prison such as drug and alcohol classes, a re-entry focused class called "New Beginnings" and other psychoeducational classes. Mr. Miller also helps inmates with their transition to the community by helping with home plans and accessing post incarceration treatment options such as rehabs, halfwayl houses or recovery houses. Mr. Miller responds toi inmate requests through the prison communication system, Securus. He wasl hired in October tol be al Drug and Alcohol Inmate Specialist. Mrl Miller has started 2 new. D&A classes. One for the men on 2-11 block and one for the women on 2- 5.1 He will participate inl MRT (Moral Reconation' Training) classes from September 16-19,2024. Re-Entry Caseworker Mosely is assigned to The Medical Housing Unit and as a Caseworker for inmates interested in re-entry into the community. Caseworker Mosely does engage with inmates in the Medical Housing Unit on a one-on-one basis and reviews their statuses, needs, and personal concerns. This caseworker does also engage with inmates throughout Lancaster County Prison in regard to their post incarceration needs. These range from rehabsa and recovery to SSI reactivation and ID replacements. Caseworker Mosely does assist departments throughout the facility with engaging with more difficult malei inmates and ensuring they cooperate with assessments and plans. Caseworker Mosely does create and implement Behavioral Plans on The Medical Housing Unit. This involves a closer observation of these inmates and constant changes being made in order to create and sustain positive behavior. Caseworker Mosely does also participate in local placements of released inmates on a case-to-case basis. Caseworker Mosely has been employed by Lancaster County since. July 2014. Inmate Services Specialist Garner responds to inmate questions on housing unit G-1. She is responsible for ALL G-1 intakes. She provides inmates with an orientation of general rules, and specific information pertaining to Lancaster County Prison inmate procedure. She also provides information on PREA procedures within the facility. She continues to call, e-mail and holds conference calls with various inmates' attorneys, as well as Adult Probation and Parole services. Counselor Garner assists inmates in obtaining information about their cases including court dates, communicating with their attorneys, parole plans, Sentencing dates and Birth certificates and social security cards. Counselor Garner also clears inmates off status and moves inmates out of G-1. She also gives new commits (G-1) an intake packet. It provides, visitation times and days for every block, hands out an ITP application, if inmates want to participate in the program, as suicidal hotline paper, and information on rehabs,jobs, food, health insurance and many other benefits in the Lancaster area. She also conducts 30-day PREA reviews for G-1. She will participate in MRT (Moral Reconation Training) classes from September 16-19, 2024.  Mosely, Earl- Re-Entry Casework  C. Garner- Inmate Services Specialist  Andrew Brommer  Mr. Brommer is the General Inmate Specialist assigned to the G-2/Restrictive Housing Unit. He has the task of assisting inmates on all kinds of "special statuses." He also takes care of assisting with most inmate request regarding a variety ofi issues, due to the majority oft the inmates not having the same level of access since they are on a restrictive status. He sets up phone calls for probation, attorney's and even family. He will conduct numerous reviews for these inmates throughout their stay in the RHU, in order to remove them from any additional status's they may be on due to their    LANCASTER COUNTY PRISON Inmate Services Department September 20241 Monthly Report  behavior or previous actions. He will conduct intakes for new commitments as well asl PREA: reviews for those who have already beeni incarcerated for 30 or more days He will participatei in) MRT(Moral  Reconation Training) classes from September 16-1 19, 2024.  B. Morrison - Drug & Alcohol Specialist  D/A Specialist Morrison is now assigned to the G-1 intake housing unit ofLancaster County Prison. Specialist Morrison will be providing D/A programs within LCP to inmates of POD's 3-2&3-5. These classes are held 3 days a week, Monday, Wednesday, Friday from 11:15-12:15. Specialist Morrison has been attending D/A meetings weekly within our treatment department in LCP. Specialist Morrison does meet with multiple inmates daily on POD G-1. Questions answered normally involve court dates, docket information, treatment options, etc. Inmate Specialist Morrison will assist inmates who need help setting up intakes for treatment facilities, and relay information to other entities of the prison, if necessary. Specialist Morrison will complete intakes daily. Specialist Morrison also assists with other blocksand classification duties, as needed. ISI Morrison also facilitates phone conferences with attorneys, case managers, and other important calls. Specialist Morrison does use Securus and UCM daily and enters notes regarding everything that happens daily. Specialist Morrison has assisted with classification (move sheets and classifying) when designated to do SO. Specifically in the month of January 2024, IS Morrison did assist with training new treatment staff with daily treatment functions.IS Morrison has alsol been apart oft the administration team within the new ATIMS jail management system (JMS), which will be going live August 16th. IS Morrison has been assisting with the treatment and chaplain's department(s) with their roles within ATIMS. IS Morrison has been apart of ATIMS. Admin Team since September 2023. He will participate in] MRT  (Moral Reconation Training) classes from September 16 -1 19, 2024.  K. Ortiz - Bilingual Inmates Services Specialist  Bilingual Inmate Service Specialist, Karaliz Ortiz responds to female inmate requests, as well as direct assistance to inmates needs such as court dates, fast tracks, door to door, rehabs, classes, and questions about different resources in an outside of the institution (LCP). In addition, IC Counselor Ortiz assist Spanish speaking inmate throughout the prison. On the same token, Specialist Ortiz conducts initial intakes for newly committed inmates and provides inmates with applications and information for the different program and services offered in the institution such as, vivitrol, medical assistance, and drug and alcohol applications. Specialist Ortiz also answers phone calls from family members with questions like visits, and phone calls due to not having funds in their inmate account for over 30 days of been incarcerated or request a free call. Specialist Ortiz is also helping several inmates with information on the re-entry and work release programs within the prison. Specialist Ortiz also conducts 30 days PREA reviews and PREA informational video or sheet for all female inmates. Specialist Ortiz also has been facilitating pre- approved and pre-scheduled phone conferences with public defenders, CYS employees as well as with other states, and counties which are unable to communicate or travel. Lastly, Specialist Ortiz provides notaries services to inmates throughout the  prison.    LANCASTER COUNTY PRISON Inmate Services Department September 2024 Monthly Report  K. Abenshon  Inmate Services Specialist Abenshon is responsible for the day-to-day needs of male inmates on 3-5 block. She discusses programs offered inside and outside the prison with each inmate. She assists with completing applications for specialty courts, Vivitrol, New Beginnings, and medical assistance, just to: name a few. She provides applications for birth certificates, driver's licenses and social security cards. She serves as liaison between Publicl Defenders, Paid Attorneys, Probation & Parole, Bail Bondsmen, Children & Youth, Domestic Relations, recovery houses, treatment facilities and thei inmates; often facilitating phone calls between the two. She works cooperatively with Medical, Mental Health, Reentry, Pre-Parole and Security. Specialist Abenshon completes 30-day PREA reviews and provides an informational PREA video to each inmate. Specialist. Abenshon answers daily requests from inmates via Securus. She participated in and completed MRT (Moral  Reconation Training) classes from September 16-19,2024.    Chaplain's Office Monthly Report  September 2024  CHAPLAINCY HOURS September 2024: STAFF-499.75 CHAPLAINCY VISITS 96 ONETIME VISITS - MALE 71 MULTIPLE VISITS-MALE INMATE REQUESTS  THE CHAPLAIN'S OFFICE CONTRIBUTED THE FOLLOWING HOURS FOR THE MONTH OF:  VOLUNTEERS-377  17 ONE TIME VISITS - FEMALE 37 MULTIPLE VISITS-FEMALE  THE CHAPLAIN'S OFFICE PROCESSED APPROXIMATELY 942 INMATE REQUESTS.  DEATH & MEDICAL EMERGENCY NOTIFICATIONS  THE CHAPLAIN'S OFFICE WAS INVOLVED WITH21 DEATH AND 5 MEDICAL EMERGENCY  NOTIFICATIONS THIS MONTH.  CORRESPONDENCE BIBLE STUDIES  EMMAUS BIBLE STUDY  DISTRIBUTED-36 DISTRIBUTED-6 DISTRIBUTED-23 DISTRIBUTED-10 DISTRIBUTED-0 DISTRIBUTED-0  COMPLETED-25 COMPLETED-4 COMPLETED- 20 COMPLETED-5 COMPLETED-0 COMPLETED-0  ACTIVE STUDENTS-19 NEW STUDENTS-9  SPANISH EMMAUS BIBLE STUDY GOSPEL EXPRESS STUDY GOSPEL ECHOES STUDY SPANISH GOSPEL ECHOES SPANISH GOSPEL EXPRESS CLERGY VISITATION  142 CLERGY VISITATIONS WERE SCHEDULED THROUGH THE CHAPLAIN'S OFFICE.  GROUP SESSIONS NUMBER OF GROUPS CHURCH SERVICES NUMBER OF SERVICES  71  TOTAL ATTENDANCE 435  46  TOTAL ATTENDANCE 782    September Total services services conducted YTD 0 5 37 39 5 38 5 39 38 35 38 39 4 37 37 0 0 0 0 0 3 3 34 33 4 30 36 32 32 34 37 28 37 39 6 36 38 36 36 34 34 25 2 24 0 0 0 6 0 0 6 0 0 0 0  Average attendance #DIV/OI 14 12 14 39 14 19 26 5 19 11 #DIV/OI #DIV/OI #DIV/O! #DIV/OI  Total attendance YTD  Average Attendence per service YTD #DIV/0I 15 21 39 17 18 20 23 10 #DIV/OI #DIV/O! #DIV/O!  Protestant Worship Services Sunday Work Release Sunday G-1 Sunday2 2-5/Adseg Sunday DB/DBA Sunday2 2-1 Wednesday3 3-1 Wednesday3 3-2 Wednesday: 3-5 Wednesday! MHU Saturday2 2-2 Saturday! ITP Catholic Services Bilingual Mass 2-5/AdSeg Mass 3-1 Mass 2-1 Mass 3-5 Mass 3-2 Mass 2-2 Bible Study2-5/AdSeg Bible Study 3-1 Bible Study2-1 Bibles Study3-5 Bible Study3-2 Bible Study2 2-2 Study Group- Women Life Recovery Group 2-5/AdSeg Bible Study DB/DBAI Bible Study Study Group- Men Bible Study 3-5 Bible Study 2-1 Bible Study WR Bible Study3 3-2 Bible Study2 2-2 Bible Study Cmain Bible Study 3-1 Spanish Bible Study 3-1 Spanish Bible Study 2-1 Identity Matters Celebrate Recovery Muslim Services Jummah 3-1 Jummah3 3-2 Jummah: 3-5 Jummah2 2-1 Jummah2 2-2 Jummah Women  0 537 805 357 1531 634 626 773 212 852 361 0 0 14 0 26 14 46 76 123 129 262 182 266 290 221 206 619 93 407 569 75 228 127 223 184 114 0 0 50 25 0 37 0 0  2 4 10 15 16 8 12 2 2 8 3 5 #DIV/OI #DIV/O! #DIV/OI #DIV/OI #DIV/0I  #DIV/OI #DIV/O! #DIV/O! #DIV/O! #DIV/O!    MISA and Reentry Monthly Report - September 2024  Christina Fluegel  Reentry Birth Certificates Filed for: 8 Social Security Cards: 6 PA ID/ Photo Card: 0 Child Visits Children and Youth: 21 Compass Mark: 1 MISA Length of Stay: Misa Average Stay: 218 Days General Population Average Stay: ???  Int the month of September, we discussed 0i individuals.  MISA Misconducts: Assault on Staff: 1 Assault oni inmates: 0 Mutual Combative Fighting:0 MISA Recidivism  90 days: 18.9% (259 Yes/1111 No/ 1370 Total) 180 days: 30.4% (404 Yes/924 No/ 1328 Total) 1year: 43.4% (541 Yes/706 No/ 1247 Total) 2 years: 54.4% (577 Yes/ 483 No/ 1060T Total) 3 years: 58.8% (486 Yes/ 340 No/ 826 Total)  New Beginnings September Participants: 5 Reentry Recidivism  327 participants have successfully completed the program. 96 Participants have successfully completed the program in 2023 fiscal year.  90 Days:: 13.4% (41 Yes/264 No/305 Total) 180 Days: 20.4% (56 Ves/ 219 No/ 275T Total) 1 Year: 36.9% (87 Yes/ 149 No/: 236 Total) 2 Years: 50.4% (69 Yes/ 681 No/: 137 Total) 3 Years: 64.3% (54) Yes/ 30 No/ 84 Total)    Drug and Alcohol Total Participants year to date:139 Graduates year to date: 35 Books completed:212 Recidivism Rate:  90 days: 8.2% (23 Yes/ 259 No/ 282 Total) 180 days: 16.7% (41 Yes/ 205 No/2 246 Total) 1y year: 26.3% (50) Yes/ 1401 No/ 190Total) 2 years: 23.1% (6 Yes/ 20 No/: 261 Total)  3 years: N/A Vivitrol Monthly Injections: 0 Total Injection Year to date: 0 Recidivism with injection  90 days: 17.6% (58 Yes/ 272 No/ 330Total) 180 days: 34.7% (113 Yes/213 No/ 326 Total) 1y year: 48.6% (151 Yes/160 No/311 Total) 2 years: 63.9% (133 Ves/75 No/ 208 Total) 3 years: 72.0% (108 Ves/42 No/150 Total) Recidivism with no injections: 90 days: 22.4% (71 Yes/ 246 No/ 317 Total) 180 days: 37.8% (116 Yes/191 No/ 307 Total) 1y year: 52.4% (141 Yes/ 128 No/ 269 Total) 2 years: 64.5% (142 Yes/ 78 No/220 Total) 3y years: 68.2% (133 Yes/ 62 No/ 195 Total)  Subutex  Total Participants since start of Program: 5639 Total Participants year to date: 418 Total participants in month of September: 181  Recidivism Rate:  90 days: 13.6% (51 Yes/ 325 No/ 376 Total) 180 days: 22.2% (59 Yes/ 207 No/ 266 Total) 1y year: 31.3% (52 Yes/ 114 No/ 166 Total)  2 years: N/A 3y years: N/A    Methadone  Total Participants since start of Program: 120 Total Participants year to date: 81 Total participants in month of September: 24 Recidivism Rate: 90 days: 10.81% (8 Yes/66 No/ 74 Total) 180 days: 34.55% (19 Yes/ 361 No/ 55 Total) 1y year: 35.29% (6 Yes/ 11 No/: 17Total)  2 years: N/A 3 years: N/A    STATISTICS ADMINISTRATIVE    -  a a  5  - 3  €    9  1 in  R    o  D  6  V    8  5 B  8  3    f   -  2  -  8  60  60 3 00  8  00    o    E  2  V R 8  W  9  9    -  E    5 a 6  I  -  R 6  9 A  8  a  8  B  9  1  8  0    e  3        of e    NEW BUSINESS  NEW PRISON PROJECTUPDATES    Lancaster County October17,2024  Project Update for Prison Board Meeting  Schematic Design Update  The Board of Commissioners continues to review the draft schematic design package presented by the Design Team last month. Community members may continue to review the draft plans and provide comments through the project website www.cct-pa.com) and project email address  (LCCF@lancastercountypa.goy),  ###    Lancaster County Prison Financial Affairs Audit Report  For the period of. January 1, 2022, through December 31, 2023  Lancaster  nded May  Lisa K. Colon  Lancaster County Controller    Lancaster County Prison Financial Affairs Audit For the period January 1,2022, through December31,2023  Table of Contents  Table of Contents  Audit Letter to Cheryl Steberger, Lancaster County Prison Warden  Relevant Audit Notes  Audit Findings and Observations  Audit Responses Audit Recommendations Audit Summary of Facts. Controller's Office Summary Exhibit A - Audit Engagement Letter  0  13 14 16 18 19 .20  Exhibit B - Prison Policy Statement B-4 Inmate General Welfare Fund Exhibit C-1 Prison Policy Statement B-5 Store Account Policy (Commissary)  Exhibit D -2 2022 Prison Population Exhibit E - 2023 Prison Population    Controller's Office 150 North Queen Street Suite #710 Lancaster, PA17603 Phone:717-299-8262 waarcasteroumypagor July 13,2024  C  Controller Lisa K. Colon  Cheryl Steberger, Warden Lancaster County Prison 625 East King Street Lancaster, PA 17602 Dear Ms. Steberger:  Attached is the audit report for the Lancaster County Prison Financial Audit as prepared by the Lancaster County Controller's Office. The examination period, for the audit procedures, was performed covering the period between January 1, 2022, through December 31, 2023. The Controller's Office tested and audited the financial and procedural affairs pertaining to the Prison's Inmate General Inmate and Employee Welfare Fund, Capital Projects, Commissary Store Account, revenues and expenses incurred, in accordance with applicable State and local laws and regulation, and for purposes ofs satisfying Pennsylvania Code Chapter 95, Regulation While conducting our audit, we noted findings, malgisucohaoncmplanes that allows opportunity for strengthening internal controls and operating efliciency. They are presented Please note, iti is the responsibility ofthe Warden, Deputies and office management to ensure compliance with any and all applicable State and local laws and regulations, as well as County policy in place. We do not express an opinion or provide any assurance on the information examined because the limited procedures executed do not provide us with The Controller's Office acknowledges the cooperation and commitment oft the Warden and her office in assisting with this audit. Your help andt the helpofyour staffwere instrumental This report isi intended for the information and use ofthe Prison and its management and is not intended to be and should not be used by anyone other than the specified party without consent. However, this report is a matter of public record and its distribution is not limited.  95.239.  within the report under. Audit SummaryofFacts.  sufficient evidence to express an opinion.  to the performance and completion ofthis audit in atimely manner.  Sincerely, daRbb Lisa K Colon Lancaster County Controller jdg  CC: Lancaster County Prison Board    Lancaster County Prison Financial Affairs Audit For the period January 1,2022, through December31,2023  Relevant Audit Notes  Note A-PRISON MISSION STATEMENT  The mission oft the Lancaster County Prison is to provide for the humane and secure care, custody and control oft those individuals who are charged with criminal offenses, while also providing for the protection and safety oft the community through the detention ofs such individuals.'  Note B-DESCRIPTION OF PRISON  The Lancaster County Prison, located at 625 East King Street int the City ofLancaster, isa a County owned and operated facility, and it is governed by the Lancaster County Prison Board, which is comprised of the County Commissioners, President Judge, District Attorney, Sheriff, and Controller. The Warden of the Prison is Cheryl Steberger, the Deputy Warden for Security Operations is Miguel Castro, the Deputy Warden for Inmate Services is Joseph P. Shiffer, the Major is Louis Chirichello, and the Director of Administration is Arla Brown. Warden Cheryl Steberger has been in her role since March 2016. The Prison acts as the custodian of those being held in custody pending the result ofhis/her charges and those who are sentenced to imprisonment The Prison is a fundamental part of the operations of the County of Lancaster, and it conducts many programs which are necessary to help address the issues, addictions, and the educational needs of the inmates in custody. These programs are adapted based on the needs of the inmates The Warden manages the Prison with the help of her Deputies, Major, and Director of Administration. The Warden oversees the activities of the Prison's staff, including correctional officers, supervisors, unit managers, and administrative and support staff. The Warden indirectly manages all Prison stafft to ensure the safety and security at the Prison. It is also the responsibility of the Warden to maintain the proper treatment ofi inmates, which includes the care, custody, and The Prison's management and its Prison Board believe in the rehabilitation of those in custody. As of December 2022, the official housing capacity at Lancaster County Prison was 1,085. The average daily population ofi inmates throughout 2022 was 758. As of December 2023, the official housing capacity at Lancaster County Prison was 1,085. The average daily population of inmates throughout 2023 was 758. Between January 1, 2022, through December 31, 2023, the Lancaster County Prison saw the highest number of inmates with 812 on September 4, 2023, while January 10, 2023, saw the lowest number of inmates with 692. There were 3,863 and 4,263 total commitments during the calendar years ending 2022 and 2023, respectively.? It is necessary to identify issues relating to the inmate'scriminality and to implement, maintain, and monitor  for two years or less.  and the evolving provisions of the law.  control oft those inmates.  htos/www.colancasterpaus/5Prisen Exhibit D (pg.19) & Exhibit E( (pg.20)  1    Lancaster County Prison Financial Affairs Audit Relevant Audit Notes (continued) For the period January 1,2022, through December. 31, 2023  Note B-1 DESCRIPTION OF PRISON (continued)  programs that will prepare the inmates to confront these issues in a constructive manner. The Prison attempts to prepare inmates to return to society as contributing and productive members.  Note C-SCOPE. AND PROCEDURES OF AUDIT The period of review is January 1,2022, through December 31, 2023.  The Controller's Office obtained a full understanding of the controls in place, their functions, control operators and the level of segregation surrounding the financial affairs of the Lancaster A selection of revenues and expenditures were selected for testing. The Controller's Office selected 100% of the Canteen vending machine receipts (48 Employee Welfare receipts), 5 revenue samples from the Inmate General Welfare FundçIGWFreeips and 51 revenue samples were selected from the Store account receipts. The Controller's Office selected 7 capital expenditures, 24 IGWF expenditures, 4 Employee Welfare Fund expenses, and 4 Oasis invoices billed to the Prison to test. Furthermore, balances of each sub-class capital expenditure account, and the IGWF year-end balance were tested to ensure adherence to Prison and County policies. The sample size was made accordingly to minimize sampling risk to the lowest level and ensure  County Prison.  each item oft the population had a fair and equal chance ofs selection. Note D-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  The Prison reports on the cash-basis of accounting. Under the cash basis of accounting, revenues are recognized when received and expenses are recognized when the disbursements are made. The overall objective of the audit was to determine the accuracy and adherence of the financial affairs and operations of the Lancaster County Prison to County and Prison policies and  Note E-OBJECTIVES OF AUDIT  procedures. This includes:  Ensuring the control environment is effective  Ensuring expenditures are legitimate, properly recorded and made in accordance with  policy  Ensuring revenues are complete, accurate and properly recorded Identifying any indication of error, fraud or abuse  2    Lancaster County Prison Financial Affairs Audit Relevant Audit Notes (continued) For the period January 1,2022, through December. 31, 2023  Note F - OBSERVATIONS, FINDINGS, RECOMMENDATIONS AND MANAGEMENT The Controller reported certain observations and findings along with recommendations for improvement as a result of the examination performed over financial affairs of the Prison. The Warden provided responses to these observations and findings. The sections detailing both follow  RESPONSES  this note.  3    Lancaster County Prison Financial Affairs Audit Audit Findings & Observations For the period January 1,2022, through December. 31,2023  This section of the report presents the findings and observations that resulted from our audit procedures. A finding may be a result of an underlying control deficiency, whether evaluated on an individual basis or in the aggregate. As such, to determine their impact to the audit objective, the magnitude of impact, likelihood of occurrençe and the nature of the deficiency should be carefully considered, ifa deficiency exists. Following the findings and observations, we provide Finding #1: Unused Capital Project Funds Not Returned to the Store Account and  recommendations to correct the described occurrences. Insufficient Balances to Cover Capital Projects  Background:  Store account revenues are generated from the Prison'scommissary contract and shall be deposited into the Store account. These funds are permitted to be used for prison improvements, quipmentsupp.lies, other prison related expenses, and inmate service provider contracts (such as mental health programs, child services, sexual victimization support, re-entry services, etc.). The Warden, Deputy Warden or Director of Administration will review the need for all store fund requests. Requests are approved by the ChiefClerk, acting on behalf oft the County funds from the Store Account into the Prison's budget by assigning a sub-class account to track expenditures for each approved project ("capital expenditure")." The Controller's Office will transfer funds from the sub-class account to the General Fund, and vice versa, viaj journal entry recording at the request of the Prison. When the project is complete and all invoices are paid, any remaining funds in the sub-  class account should be transferred back to the Store account, for future use.  Description:  While performing the Sub-Class Account Test and the Capital Project Expenditure Test, the Controller'si identified 10 active sub-class accounts. Six of these accounts had expenditures with a net zero balance remaining at the end of2023, which indicates that 100%ofStore. Account monies transferred into the sub-class accounts were expensed dollar for dollar in the year the monies were transferred. The remaining four sub-class accounts had outstanding balances either from insufficient amounts transferred into the sub-class account to cover capital expenditures or monies During 2022, no monies from the Prison Store Account were transferred into the Family Service Advocate project sub-class account #29016. However, a $16,000.00 expenditure for this project was incurred. The following year, a transfer of $44,250.00 was made into the Family Service Advocate project and $30,750.00 was expensed. Between 2022 and 2023, a net balance of $28,250.00 remained in sub-class account #29016. This remaining balance represents Store Account monies transferred: ini forac capital project, but not expensed fully, necessitating the unused funds to be transferred from the General Fund back into the Store. Account, for future use.  transferred in a sub-class account exceeding capital expenditures incurred.  4    Lancaster County Prison Financial Affairs Audit Audit Findings & Observations (continued) For the period January 1, 2022, through December31,2023  Finding #1: Unused Capital Project Funds Not Returned to the Store Account and Between both years ending 2022 and 2023, the Pre-Release Reentry Services, sub-class account #29042, also had a remaining balance of $34,681.68. A transfer of $34,681.68 from the General During 2022, a transfer of $14,659.00 Store Account monies was transferred to the sub-class account #29048, created for the Shower Stall Ceilings Repair. However, a total expense of $22,787.00 was incurred for this project, resulting in the sub-class account to be short $8,128.00 for this project. A transfer of $8,128.00 from the Store Account should have been made to the In2 2023, a transfer of $5,589.00 of Store Account monies was transferred into the Mesh & Razor Wire Installation sub-class account #29051. Only $4,459.91 of the money transferred in was expensed during the year. A transfer of $1,129.09 from the General Fund should have been  Insufficient Balances to Cover Capital Projects (continued)  Fund should have been returned to the Store Account.  General Fund to cover the insufficient funds in the sub-class account #29048.  returned to the Store Account.  Finding #2: Unused Monies Not Returned to the Emplovee Welfare Fund  Background:  Employee Welfare revenues are generated from monthly vending machine commissions. Only revenues from vending machines, from Prison employee-use, are debited towards the Employee Welfare account. Usage for Employee Welfare monies require approval from the Chief Clerk and  are to be used for employee-related expenses.  Description:  The Controller's Office tested all four transfers off funds from the Employee Welfare Account and identified three of the transfers were not depleted fully resulting in a remaining balance totaling $932.24, which should have been returned to the Employee Welfare Fund. During 2022, only $4,350.00 ofthe $5,000.00 Employee Welfare Fund transfer was expensed for the County's yearly Christmas Party. In April 2023, $4,968.82 oft the $5,000.00 Employee Welfare Fund transfer was expensed during Corrections Week. For the 2023 County Christmas Party a transfer of $4,751.00 was made, however, only $4,319.94 was expensed. Between the three transfers, at total of $932.24  remained unused. The unused monies belong to the Employee Welfare Fund. Finding #3: Misallocation of Employee Welfare Revenues  Background:  Employee Welfare revenues are generated from monthly vending machine commissions. Only revenues from vending machines, from Prison employee-use, are debited towards the Employee  5    Lancaster County Prison Financial Affairs Audit Audit Findings & Observations (continued) For the period January 1,2 2022, through December. 31,2 2023  Finding #3: Misallocation of Employee Welfare Revenues (continued)  Welfare account. Usage for Employee Welfare: monies require approval from the ChiefClerk and  are to be used for employee-related expenses.  Description:  During the examination of vending machine commissions throughout the Prison, the Controller's Office identified $3,289.34 were inçorrectly allocated to the Commissioner's Office Employee Welfare Fund account #6541. These funds should have been allocated to the Prison's Employee Welfare Fund account #6541. The Controller's Office also identified a total of $1,846.93 inçorrectly allocated to the Prison's Other Fees account #6444. The funds should have been  allocated to the Prison's Employee Welfare Fund account #6541.  Finding #4: Incorrect Expense Coding  Background:  Funds from the IGWF may be used for approved expenditures at the discretion of the Warden specifically to benefit the inmates at the prison, according to the Prison Policy Statement #B-4 found in Exhibit B. These expenditures are coded directly to Program #22030 (IGWF) and must be assigned a #31000's sub-class code, representing an approved expense category, and are also required to be coded to an expense account according to the nature oft the expense.  Description:  While performing the IGWF Expense Test, the Controller's Office identified four expenditures that were coded to the incorrect or inaccurate expense account and one expenditure that was not assigned a sub-class #. Sample #122 was an expense fori inmate stipends. This expense should have been coded to the expense account #7346 Miscellaneous Services or account #7318 Other Contractual Services, as the expense is to cover for jobs rendered by inmates. Sample #123 was an expense for an all-day pass from the South-Central Transit Authority. The expense should have been coded to sub-class #31019 IGWF Inmate Transportation and the expense account #7329- Travel. Sample #200 was an expense for a Spanish translator. The expense should have been coded to the expense account # 318- Other Professional Services, Acct #7345- Other Contractual Services, or Acct #7346- Miscellaneous Services. Sample #96 was an expense for Catastrophic Billing for Medical Services Provided to the Detainees of Lancaster County Jail, although the expense account was correctly coded, the expense was not coded a sub-class. All Inmate General Welfare Fund expenses require a sub-class, depending on the nature of the expense. Sample #96 should have been coded to the sub-class account #31018- IGWF Catastrophic Medical Expenses.  6    Lancaster County Prison Financial Affairs Audit Audit Findings & Observations (continued) For the period January 1, 2022, through December 31,2023  Observation #1: Itemized Oasis Management Invoices Not Provided to the Prison  Background:  Oasis Management is the commissary vendor for the Prison. Oasis Management collects and distributes weekly orders toi inmates, based upon the Commissary Menu provided toi inmates. The Commissary Menu is updated periodically, to reflect changes inj prices and the addition or removal ofitems. At the end of each week, Oasis Management will invoice the Prison for the full amount  ofcommissary goods purchased by inmates.  Description:  The Controller's Office identified that the Prison did not receive detailed itemized invoices for the sale of Commissary goods purchased by inmates. The invoices that were submitted to the Prison included al list oft the sub-class or group ofitems and their sub-totals (i.e., beverages, chips/snacks, candy/pastry, hygiene, clothing, miscellaneous, postal, and hygiene). As a result, the Prison is unable to reconçile and/or identify any errors in pricing or quantities of items purchased. The Controller's Office obtained detailed/itemized invoices from Oasis Management, directly, to compare the invoice originally billed to the Prison and test accuracy of the total amount billed.  This observation was previously identified in the prior year audit. Observation #2: Incorrect Check # Recorded on IDRF Form  Background:  Interdepartmental Receipt Forms ("IDRF") are written up to detail the monies collected by the Prison and to be remitted to the County. Monies are grouped by revenue type and the amounts, check numbers, and the specific revenue account are recorded on each IDRF, before submitting to  the Controller's Office. Description:  The Controller's Office identified IDRF #04-21-2022 had an incorrect check number recorded on the IDRF. The IDRF incorrectly read check number # 110326947. However, upon review ofa copy oft the check, the check number wasi #110326917, which originated from commissions from  the Prison' s vending machines.  7    Lancaster County Prison Financial Affairs Audit For the period January 1, 2022, through December 31, 2023  Audit Responses  Based on the Audit Findings & Observations section ofthis report, the Controller'sOffice provides an opportunity for management to respond to audit findings and/or observations This section represents the responses from the Lancaster County Prison to the findings and/or observations, as deemed necessary, identified in the previous section. This audit report was made available to the  Lancaster County Prison on July 11, 2024.  A. In response to Finding #1: Unused Capital Project Funds Not Returned to the Store 29016 - Family Services Advocate: $16,000.00 remained from the 2019 PO#91806. Services were not provided in 2019 due to COVID. This monies were used to pay initial invoices in 2023. Monies are paid upon receipt of the invoice. All invoices to date have been paid. A new contract is being awarded, and the existing balance will be used prior to 29042 - Pre-Release Reentry Services: There were multiple PO's with this vendor and we failed to use the correct PO for payment. There are anticipated invoices for payment. 29048 - Shower Stall Ceilings Repair: Our reçords show that cost of $8,127.90 was part  Account and Insufficient Balances to Cover Capital Projects  use ofr new monies.  This coincides with the "New Beginnings Plus"notes below.  pfanother project sub-class 29046. 29049 - Camera Masking: Coding error  29050 New Beginnings Plus: There were multiple PO's with this vendor and we failed tou use the correct PO for payment. Payment for this contract has been completed. This 29051 - Mesh & Razor Wire Installation: A remaining invoice of $1,695.75 requires  coincides with the "Pre-Release Reentry Services" above.  payment, however, we are questioning a discrepancy with the amount.  Controller's Office Response:  The Controller's Office acknowledges the Prison's responses and affirms the finding. In the following section we providearecommen.lation to address Finding #1 identified in this  audit report.  B.I Inn response to Finding #2: Unused. Monies Not Returned to the Employee Welfure Fund  Attached please find receipts for expense equaling transferred monies.  Controller's Office Response:  The Controller's Office acknowledges the response provided and the finding has been  rectified.  8    Lancaster County Prison Financial Affairs Audit For the period January 1, 2022, through December 31, 2023  Audit Responses (continued)  C.Inr response to. Finding #3: Misallocation of Employee Welfare Revenues  Wea are unablet toj providear response. as we: are noti in the workflow process for these actions. The Controller's Officea acknowledges the response provided and reaffirms that thei finding  Controller's Office Response:  has been brought to the attention oft the Prison. D.I In response to. Finding #4: Incorrect Expense  Sample #122, ITP expense line item is 7227, voucher coincides, for 2025 budget, will change to line item 7346. Sample #123, attention to detail. Sample #200, same as #122.  Sample #96 attention to detail. Controller's Office Response:  The Controller's Office acknowledges the response provided.  E. In response to Observation #1: Itemized Oasis Management Invoices Not Provided to The need for detailed statements from Oasis was observed in our last audit and simultaneously we began receiving detailed invoices at the completion of the audit, April  the Prison 2023.  Controller's Office Response:  The Controller's Office acknowledges the response provided.  F.Ini response to Observation #2: Incorrect Check # Recorded on IDRF Form  Ac concentrated effort for data entry and review will be applied to decrease human errors  such as typos.  Controller's Office Response:  The Controller's Office acknowledges the response provided.  9    Lancaster County Prison Financial Affairs Audit For the period January 1, 2022, through December 31, 2023  Audit Recommendations  Based on identified audit findings, observations and management's responses, the Controller's Office provides the following recommendations to correct and improve such described  occurrences listed in the preceding section.  Finding #1: Unused Capital Proiect Funds Not Returned to the Store Account and  Insufficient Balances to Cover Capital Projects Controller's Recommendation  Capital expenditures for Prison projects should remain to be closely tracked. Any unused funds shall be returned to the Prison's Store Account, except for when there is an open purchase order.  Finding #2: Unused Monies Not Returned to the Employee Welfare Fund  Controller's Recommendation  Employee-related expenditures should remain to be closely tracked. Any used funds shall be  returned to the Prison' 's Employee Welfare Fund.  Finding #3: Misallocation of Employee Welfare Revenues  Controller's Recommendation  The Prison should be responsible for handling employee welfare revenues pertaining to their department, to closely review and track commissions earned at their department are distributed to  correctly.  Finding #4: Incorrect Expense Coding Controller's Recommendation  During the performance ofthe prior year audit, the Controller's Office provided the Prison a full list of account codes, sub-class codes and their descriptions, as a reference to correctly code and record Prison expenses. The Controller's Office will re-issue this list and provide any additional  assistance as needed.  10    Lancaster County Prison Financial Affairs Audit For the period January 1, 2022, through December. 31, 2023  Audit Summary of Facts  Wel have performed procedures to assist in evaluating an effective control environment, proper use of expenditures, properly recorded revenues to the County, adherence to policies and procedures and identify any occurrences or indications ofe error, fraud or abuse. The procedures oft this internal audit were conducted for the period January 1, 2022, through December 31, 2023. Reportable conditions involved issues coming to our attention relating to significant deficiencies ornon-compliance that could adversely affect thel Prison financial records. These conditions could adversely affect their ability to record and report financial data consistent with standards described by the Warden, their Deputy Warden and/or those in charge of financial affairs of the Prison. While conducting our audit, we noted findings and observations which are described in the Audit We sampled revenues and expenditures of the Inmate General Welfare account, the Employee Welfare account, the Store account, and tested the effectiveness of controls inj place. Furthermore, balances ofe each sub-class capital expenditure account and the IGWF: year-end balance were tested to ensure adherence to Prison and County policies established (see pages 16-18). AP details, invoices, purchase orders, interdepartmental receipt forms, and voucher request forms were items accessible to the Controller's Office. Additional information required was provided by the Prison to perform the audit. For all further inquiries and questions relating to the audit testing, Procedures in evaluating internal controls included obtaining an understanding of the financial affairs of the Prison (which includes the nature, objectives, applicable policies, and procedures) and assessing areas with higher risk of error( (i.e., coding expense accounts, improper use of funds, The inherent limitations of any internal control structure and environment may cause errors, irregularities, or inconsistencies to occur and/or not be detected. Ourtesting would not necessarily disclose all matters oft the internal control structure that might be reportable conditions. Included in our audit, we have reported at least one finding during the performance oft the audit. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, int the normal course ofp performing theira assigned functions, toj prevent, or detect and correct, misstatements on a timely manner. A material weakness is a deficiency, ora combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged  Findings and Observations Section.  the Controller's Office contacted the Prison.  compliance to policies and procedures, etc.) and any fraud.  with governance.  11    Lancaster County Prison Financial Affairs Audit Audit Summary ofFacts (continued) For the period January 1, 2022, through December 31,2023  The Controller's Office identified that a lack of controls exists, resulting in Finding #1 through #4. Finding #1, Prison Store Account Monies Lost to the County's General Fund, was a result of the Prison over-allocating and/or under-allocating Store account monies to an existing capital project. An under-allocation of Store account funds would indicate that the Prison allocated for the capital project and an over-allocation of Store account funds would indicate the Prison did not expend fully the amount allocated towards the capital project. Underoroyerallocaing Store account funds indicate a lack ofcontrols exist to track capital project expenditures. Finding #2, Unused Monies Not Returned to the Employee Welfare Fund, similar to Finding #1, was a result of not tracking and/or accounting the total monies expensed from the Employee Welfare Fund account. The audit identified remaining unused Employee Welfare Fund monies that should havel been returned to the Employee Welfare Fund for future use.. Although, Finding #3, Misallocation of Employee Welfare Revenues, may have resulted from an accidental oversight, the Controller's Office identified that monies that belonged to the Prison's Employee Welfare Fund was actually entered as revenues to the Commissioner'sOfice Employee Welfare Fund, resulting in a short to the Prison's Employee Welfare Fund. The Prison, however, is not responsible for this error. Rather the Commissioner's Office was responsible for recording employee welfare revenues and allocating them to the correct department and accounts. Finding #4, Incorrect Expense Coding, was a result ofal lack ofc controls over the review and approval process when recording expenditures on a County Voucher form. In future audits, we will continue to re-evaluate the internal control to ensure that policies and procedures do not become inadequate or ineffective because of changes in conditions or design. We conducted our audit to obtain a reasonable understanding about whether the accounts tested are free ofmaterial misstatement. We did not express an opinion or provide any assurance on the information examined because the limited procedures executed do not allow us sufficient evidence  This finding was also previously identified in the prior audit.  to express an opinion.  12    Lancaster County Prison Financial Affairs Audit For the period January 1, 2022, through December: 31, 2023  Controller's Office Summary  We are pleased with the work the Lancaster County Prison is continuing to perform. Wel believe the Prison will continue to demonstrate efficient and effective operations. This is a direct result of Cheryl Steberger, Lancaster County Prison Warden; Arla Brown, Director of Administration, and their dedicated staff's willingness to enact our recommendations and positive changes to ensure improvement is attributed in every aspect of the Prison's functions. We are pleased that the Lancaster County Prison was devoted to ensuring the completion ofthel Lancaster County Prison  Financial Affairs Audit for the calendar years 2022 and 2023.  13    Lancaster County Prison Financial Affairs Audit Exhibit A - Audit Engagement Letter For the period January 1, 2022, through December. 31, 2023  Coantyn Lincasterl Controllor Lisal K. Colon  Controller's Office 150N NorhQueent Street Suite #710 Lancasler, PA17603 Phona: 717-299-8262 wewincasterounlypap gov  December 21, 2023  Chery! Steberger, Warden Lancaster County Prison 625 East King Street Lancaster, PA 17602 Dear Ms. Steberger:  Please be advised that, as a part oft the routine audits performed by the Lancaster County Controller's Office, we willl be examining the financial operations for Lancaster County Prison ("Prison") for the year 2022. We are conducting this audit for the purposes ofs satisfying Pennsylvania Code Chapter 95, Regulation 95.239. We intendi to audit the Prison's Inmate General WelfareFund, Capital Projects, Commissary Store Account, revenues and expenses. Unlike past audits conducted in previous years, we willl not test current/released inmate records. The Controller's Office will strictly be testing the financial operations oft thel Lancaster County Prison. Although ana actual audit plan! has not been devisedy yet, wel havei included al Planning You, or designated member(s) of your staff should expect the following from us: Ani interview with you: and your staff tos gaini anoverall understanding ofy your department's financial activities & operations, duties, and responsibilities. Ani interview with you: and other responsible personnel tos gain an understanding of your department's structure ofi internal control over financial reporting and over compliance with pertinent laws and regulations Requests for the following, applicable to the: scopec oft the: audit: 0 Copies of all policies & procedures asthey relate tot fiscal operations Copy of organizational chart of employees and functions ast theyr relate Copy of flowchart for the functions ofy your office orac description of thef functions of your office that can be used too createa a flowchart, ir Copies of certain physical records based on a sampled section of  Memo for the audit.  toy your office applicable. transactions  14    Lancaster County Prison Financial Affairs Audit Exhibit A- Audit Engagement Letter (continued) For the period January 1,2022, through December. 31,2023  Coutyn Lancaster Controllor Lisal K. Colon  Controller's Office 1501 North Queen Street Suite7i0 Lancaster. PAI 17603 Phone: 717-299-8 8262 MercastoumpPagw,  Wee expect to! begin working with yous within the next 30 days. Ify you or yours staff have any questions, please contact. Juan D. Garcia, EtChnaNtaatm.e. or Karen Stewart, msteatelansateroumoe. gov, who will be overseeing the audit, creating the audit plan, ands selecting key: process ofa areas to test. We appreciate the anticpatedcooperation! Irom you and the Prison stafl,  Sincerely, dhahi Lisa Colon lancaster County Controller K.M.S  15    Lancaster County Prison Financial Affairs Audit Exhibit B -I Prison Policy Statement B-4 Inmate General Welfare Fund For the period January 1, 2022, through December 31, 2023  PRISON POLICY STATEMENT COUNTY OFI LANCASTER, PENNSYLVANIA  Policy Subject: Date of Issue/Revision: Februaryz1, Faicwea/Approvtya) 2013: Junei 15,2 Hurter, 2017- Mywatpanwaisasw Controller Aprii1s,2 019 added $5O0K. isonBoerd 8/20/2020-A Review, nochanges Solicitor Approval: February2 21,2 2013CC October 21, 2016CH I. AUTHORITY II. POLICY  Policy Number: Effective Date: February 21, 2013 Distribute by: Email/ Website  Inmate General Welfare Fund  B-4  Authority: Warden Title 37 Reference: 95.239  Capinaesedto Cheryls Steberger Lawrence George April 18.2 2019  ChiefClerk  The authority oft the Warden to direct the operations ofL Lancaster County Prisona ase established inl Title 37 Chapter 95 oft the Pennsylvania Code asa amended. Section 95.239 directlyr relatest to Commissary: and other funds. Due to Warden! beingin Itisthe policy ofthel Lancaster County Prison (LCP)t tor maintain ani inmate general welfare fund (hereinafter IGWF")tol be A. IGWF Revenue- -Revenue generatedi from LCP's telephone contract and other various sources shall be B. IGWF Cap- Int thee eventt thel IGWF account accumulates a balance of $500,000 orr more: aty yeare end, any balance over $500,000s shall! bet transferredt tot the County's General Fundt to offset LCP's expenditures.  controld ofc certainf funds, additional policy approval will ber made byt the Chief Clerk.  used as describedi in this policy.  deposited intot thel IGWF account. C. Annual Audit--Thel IGWF: shall be auditeda annually. D.. Annual Review--This policyy will undergoa an annual review.  III. APPAOVEDENPENDITURES the Chief Clerk for approval. A. Activities  Funds from thel IGWF may be used fora approved expenditures att thec discretion oft the Wardent tob benefit thei inmates att the prison. Ane expenditure thati isa above the 3r Class County Purchasing Guidelines (published annually) must bep presentedto  Thef followinge expenditures have been approved byt the Lancaster County Prison Board.  a. Recreation, athletics, ande exercise equipment Audio Visual Entertainment, toi include television, movies, live performances, etc. Dayr room expenses Decorations and gifts forr major holidays Recreational reading books, periodicals, tapes or other types ofn media Furnishings (except administrative) Computer software and maintenance Law uibrarya anda access tot the courts, including suppliest toi indigent inmates Inmate Trustee Workers and Block cleaning stipends Education Programs Gardening Project Prison MinistryServices  B. Uibrary  C. Inmate Programs  16    Lancaster County Prison Financial Affairs Audit For the period January 1, 2022, through December 31, 2023  Exhibit B-Prison Policy Statement B-4 Inmate General Welfare Fund (continued)  APPROVEDI EXPENDITURES (CONTINUED) D. Visiting Rooms Family Resource Programs Chapel Nonspecific religious items sounds systems, seating and: storage cabinets G. Inmate Postage Checks and deposit slip printing for inmate checkinga account Transportation upon release Commissary items fori indigent inmates and admission hygienel kits Controller's office. Thesei include but are notl limitedt to: Barber Services and/or supplies Inmatef forms/documents toi includep printing expenses Inmatel ID: supplies and equipment Fans for housing areas Clean out ofi inmatet trash from bar screen Drug Tests fori inmates and Outmates/Narcan: doses contract between the County ofl Lancaster andt the prison's medicalv vendor.  Items for usei int the chapelt that are used for various religious or secular activities-for example,  Anyi item that has been approved through the budget request process anda assigneda a sub-group codeb byt the  Approved medical expenses incurred byi inmates that have exceeded catastrophic limit cap as described int the  IV SUPERSEDEDI POLICY  This policy supersedes allf facilityp policy and procedure ont this subject  17    Lancaster County Prison Financial Affairs Audit Exhibit C-Prison Policy Statement B-5 Store. Account Policy (Commissary) For the period January 1,2022, through December. 31, 2023  PRISONPOLICY: STATEMENT COUNTY OF LANCASTER, PENNSYLVANIA  Policy Subject: Date of Issue/Revision: lurw16. RvasAyswdby.hune.Cmrw Marchis, 1019-tachange ippoeiby PrsonHoard Solicitor Approval: Ociober: 21,2 201601 June 29, 2017CH AUTIORITY It. POLICY  Pollcy Number: Elfective Date: July1,2017 Distribute by: Email/ Webalte  Store Account Policy (Commissary)  B-5  uthority:, heryiss/erger Lawrence Gearge Walben Title 37 Referençe: 95.239  Slumy alis Chlet Clerk  The outhority oft the Warden tocirrct thoc operations ofl Lancaster County Prison as established in TI037 Chapter 95 ofthe Ponnsylvania Code DS umended. Section 95.239 directly relotest to commissary: and otherfunds. itisthep policy oft thol Loncaster County Prison (LCP) lor maintoin as Store Account tot be used as describedi in this policy. 4, Store accountr revenuel IS generated frgm LCP's Comms ssary contract ands shalll be dopositedi into the Store Account . Funds arep permiitod tobc used forp p'sonimprovementis, equipment/supplits. or other prson relatede expenses. funds may beu used fori inmate service provider contracts. Thuse servicesi include, but arer notl lenited 10, mentalhealth This account willl have ana annual audits and reportprepared by ani independent party using generally accepted A. Prison Management (Warden, Deputy Warden o: Directar ofA Atminisuration). wil: reve ew the need for all storef fund The Chief Clerk, actng on! behalfo olt the County Commissioners, mist: approve funds being: spert Iram UeStare Tho: approval wilbef forwarded tot Budgets Services and the Controller'soff cet toi in'liate thr transfer of lunds frcm the Ihe Controller's offcev willa assign aSub-group acuounlr rumber tot tracke expenditures foro cach approved pro,ect. Whent the approved projecti is complete, and alli invoicesa are; paid, any fundsremginingi in thy oroject account willl be transferred! back into thes Store Account LCPS staff shouldl Initiatet this actionbya ar request to! the Controller's office. Outside agencics that request usenfs storef fundsr musts submit theirp proposalin writingt tot thes Warden. Threrequest musti includet thep propaseds scope ots servicest tob bec delivered tot thei inmater popvlation, the cost 0f services andr must includeal list ofm measurablor resultst that wlIbes submitted forr review oft thef Prison Boardr monthy.  programs, childs services, sexual victimization: support, re-entrys services, etc.  uccounting principe es. 0. This, policy will undergo ana annualrevew. I. REQUESTED USE OF TUNDS requests. Account.  Store Accounti into LCP's budget.  IV SUPERSEDED POLICY  This policys supcrsedes allf facllity pollcy ur procedure ont thiss subject.  1Page  18    Lancaster County Prison Financial Affairs Audit Exhibit D - 2022 Prison Population For the period January 1,2 2022, through December31,2023  The following was provided by Arla Brown, the Director of Administration.  2022 Month 1 2 3 4 5 7 8  TOTAL DAILY POPULATION  Dayot Jan Feb March April May June July Aug Sept Oct Nov Dec 731 759 734 757 764 778 775 764 776 798 748 736 733 751 740 762 766 775 s08 752 763 798 726 738 741 752 746 765 770 760 779 758 771 791 730 745 737 753 750 772 764 764 780 770 770 789 721 745 734 756 750 779 766 768 783 770 783 794 721 732 6 732 759 755 770 766 764 768 777 783 791 722 728 719 760 749 773 768 767 766 783 769 788 721 724 721 762 750 764 770 752 764 775 772 790 724 725 9 722 750 745 770 769 758 772 769 778 792 720 721 10 730 753 740 771 766 766 777 774 785 792 720 726 11 731 742 741 772 771 772 770 772 792 785 719 725 12 737 756 748 772 774 773 780 770 792 774 723 722 13 734 761 748 768 770 765 785 775 801 765 727 722 14 730 762 750 769 775 762 780 778 801 760 725 719 15 737 762 754 772 780 759 786 783 803 764 728 717 16 737 746 756 778 777 750 789 782 798 764 713 717 17 740 739 764 778 779 748 793 776 800 771 719 718 18 740 745 763 767 770 757 779 770 799 768 718 719 19 739 745 770 769 764 762 780 768 791 758 719 715 20 750 748 774 768 769 762 773 776 797 760 725 710 21 752 750 761 777 779 762 763 776 785 753 725 700 22 758 746 759 782 778 770 769 777 780: 755 720 698 23 761 739 760 784 780 767 767 774 778 761 715 703 24 747 746 763 791 768 757 767 771 787 757 717 705 25 749 744 753 784 767 762 773 775 789 751 719 710 26 743 744 759 782 772 767 779 768 787 738 723 716 27 751 750 762 769 771 776 767 778 789 743 728 704 28 750 739 756 759 777 773 772 779 782 746 721 698  29 761 30 766 31 762  752 760 782 766 764 782 786 747 740 696 758 761 793 773 767 781 782 754 733 701  766  785  772 769  741  710  AVG 741 751 754 772 773 765 776 773 786 769 724 718 YTDAVG 741 746 749 754 758 759 761 763 765 766 762 758  MIN MAX YIDMIN 696 YIDMAX 808  719 739 734 757 764 748 763 752 763 738 713 696 766 762 774 791 793 778 808 783 803 798 748 745  19    Lancaster County Prison Financial Affairs Audit Exhibit E - 2023 Prison Population For the period January 1,2022, through December 31, 2023  The following was provided by Arla Brown, the Director of Administration.  2023 Dayo of 2 3 5 7 8 9  TOTAL DAILY POPULATION  Month Jan Feb March April May June July Aug Sept Oct Nov Dec 1 711 731 726 725 738 745 798 790 796 783 798 773 714 726 730 727 737 736 $01 782 799 776 792 775 716 723 718 730 729 743 789 783 808 783 787 783 4 696 727 719 733 735 745 793 783 812 794 790 771 695 732 721 727 723 747 779 792 799 790 792 774 6 697 727 719 718 729 743 791 795 790 790 783 773 698 725 712 722 738 741 790 792 794 794 787 760 699 718 718 720 738 748 800 790 790 795 783 761 695 724 717 729 747 755 505 789 791 796 776 767 10 692 722 723 720 742 766 805 779 800 797 773 766 11 697 723 728 722 738 775 804 779 794 797 780 748 12 703 726 730 714 740 769 794 785 796 788 789 752 13 713 714 723 703 749 773 797 789 781 786 783 739 14 723 725 733 702 748 759 797 782 788 795 775 744 15 726 720 716 711 749 750 799 777 779 798 765 751 16 740 733 714 716 749 763 799 787 776 792 770 751 17 734 738 711 718 752 780 797 783 777 806 772 755 18 722 736 718 725 757 778 $04 782 777 802 775 746 19 722 742 726 709 750 785 797 784 777 803 779 751 20 721 749 724 718 754 778 783 785 772 793 774 744 21 723 744 732 716 760 773 778 789 765 794 778 743 22 724 749 734 728 747 776 786 785 763 806 756 735 23 714 737 754 728 745 747 788 784 770 805 767 736 24 714 736 733 727 734 751 797 782 771 807 773 739 25 717 740 735 746 729 762 795 780 777 796 777 738 26 724 745 736 743 720 760 785 787 764 804 781 738 27 731 738 736 738 724 785 782 789 772 792 777 730 28 733 731 737 732 727 794 786 796 781 796 783 727  29 736 30 741 31 748  734 739 731 800 794 799 774 796 783 728 728 737 735 790 796 798 781 798 780 735  719  737  801 800  801  738  AVG 717 731 725 724 740 764 794 787 784 795 779 751 YTDAVG 717 724 724 724 727 734 742 748 752 756 758 758  MIN MAX YIDMIN 692 YIDMAX 812  692 714 711 702 720 736 778 777 763 776 756 727 748 749 737 746 760 800 805 800 812 807 798 783  20