Which of the following is NOT included in an inmate commissary plan?

The correct answer highlights that items offered for sale are typically a standard component of an inmate commissary plan. A commissary plan generally includes various operational aspects that ensure inmates have access to necessary goods while maintaining security and organizational protocols.

The type of service and frequency of service outline how often commissary services are available and what kind of interactions inmates will have with these services. Methods for obtaining items detail how inmates can procure what's available, which is essential for enabling access while also enforcing rules and guidelines.

A yearly audit is a critical part of the commissary plan as it ensures accountability, tracks inventory, and assesses financial performance, thereby maintaining integrity and oversight. Since the items offered for sale are fundamental to what a commissary provides, they would not be categorized as a component that is excluded from the plan. Instead, they are an integral yet straightforward aspect of the overall operation.