Prisons cited falsified accounts (12)
I believe the answer is:
descriptions
'accounts' is the definition.
(an account is a description or explanation)
'prisons cited falsified' is the wordplay.
'falsified' indicates anagramming the letters.
'prisons'+'cited'='prisonscited'
'prisonscited' is an anagram of 'DESCRIPTIONS'.
I've seen this clue in The Telegraph.
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