Sec. 21. (a) This section applies to any county that has a jail commissary that sells merchandise to inmates. (b) A jail commissary fund is established, referred to in this section as "the fund". The fund is separate from the general fund, and money in the fund does not revert to the general fund. (c) The sheriff, or the sheriff's designee, shall deposit all money from commissary sales into the fund, which the sheriff or the sheriff's designee shall keep in a depository designated under IC 5-13-8 . (d) The sheriff, or the sheriff's designee, at the sheriff's or the sheriff's designee's discretion and without appropriation by the county fiscal body, may disburse money from the fund for: (1) merchandise for resale to inmates through the commissary; (2) expenses of operating the commissary, including, but not limited to, facilities and personnel; (3) special training in law enforcement for employees of the sheriff's department; (4) equipment installed in the county jail; (5) equipment, including vehicles and computers, computer software, communication devices, office machinery and furnishings, cameras and photographic equipment, animals, animal training, holding and feeding equipment and supplies, or attire used by an employee of the sheriff's department in the course of the employee's official duties; (6) an activity provided to maintain order and discipline among the inmates of the county jail; (7) an activity or program of the sheriff's department intended to reduce or prevent occurrences of criminal activity, including the following: (A) Substance abuse. (B) Child abuse. (C) Domestic violence. (D) Drinking and driving. (E) Juvenile delinquency; (8) expenses related to the establishment, operation, or maintenance of the sex and violent offender registry website under IC 36-2-13-5.5 ; (9) an audit or review of the fund by an independent certified public accountant for years the fund is not included in an audit under IC 5-11-1-24.4 or IC 5-11-1-25 ; or (10) any other purpose that benefits the sheriff's department that is mutually agreed upon by the county fiscal body and the county sheriff. Money disbursed from the fund under this subsection must be supplemental or in addition to, rather than a replacement for, regular appropriations made to carry out the purposes listed in subdivisions (1) through (8). (e) The sheriff shall maintain a record of the fund's receipts and disbursements. The state board of accounts shall prescribe the form for this record. The sheriff shall provide a copy of this record of receipts and disbursements to the county fiscal body not later than the following dates: (1) January 15, for the quarter ending December 31 of the preceding year. (2) April 15, for the quarter ending March 31 of a year. (3) July 15, for the quarter ending June 30 of a year. (4) October 15, for the quarter ending September 30 of a year.
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