501 KAR 3:030. Fiscal

management.

 

      RELATES TO: KRS

43.070, 68.020, 441.055, 441.135, 441.215, 441.235

      STATUTORY

AUTHORITY: KRS 441.055

      NECESSITY,

FUNCTION, AND CONFORMITY: KRS 441.055 requires the Department of Corrections to

promulgate administrative regulations establishing minimum standards for jails

that house state prisoners. This administrative regulation establishes fiscal

management procedures to be followed in full-service jails.

 

      Section 1.

Budgeting. The jailer, county judge/executive and treasurer shall prepare and

present a line item budget request to the governing authority in accordance

with KRS 441.215.

 

      Section 2.

Accounting. (1) The county treasurer shall maintain fiscal records which

clearly indicate the local cost for operating the jail in accordance with KRS

68.020 and 441.235.

 

      (2) Fiscal records

shall have an itemized breakdown of the total operating expenses including but

not limited to wages, salaries, food and operating supplies.

 

      Section 3.

Canteen. As provided in KRS 441.135, each jailer may establish a canteen to

provide prisoners with approved items.

 

      Section 4. Audits.

(1) The county jail budget shall be audited in accordance with KRS 43.070.

      (2) The records of

income, expense, and disbursements of the jail canteen fund shall be examined annually

by the Auditor of Public Accounts concurrently with the annual audit of the

county conducted in accordance with KRS 43.070(1)(a), unless the Auditor of

Public Accounts declines to perform the examination of the canteen fund or has

failed to respond to written notice of intent to employ a certified public

accountant within thirty (30) days of receipt of the notice.

      (a) If the county

judge/executive notifies the Auditor of Public Accounts with specific or known

jail canteen fund concerns or irregularities, the auditor shall thoroughly

investigate the noted concerns or irregularities in the examination if, in the

auditor's judgment, the investigation is warranted.

      (b) The jailer

shall forward a copy of the report of any jail canteen audit to the department.

      (c) The cost of

the canteen fund audit shall be paid from the canteen fund as an allowable

expense. If the jail's canteen fund is insufficient to cover the expense of the

examination, the expense shall be borne by the county jail fund.

 

      Section 5.

Payroll. Jail employees shall be paid on the same dates as county employees.

 

      Section 6.

Inventory. Each jailer shall implement and utilize the established inventory

procedure of the county. (9 Ky.R. 637; eff. 3-2-83; Am. 13 Ky.R. 677; eff.

11-11-86; 19 Ky.R. 1845; eff. 6-7-93; 31 Ky.R. 1546; 1963; eff. 7-1-2005; 37

Ky.R. 2940; 38 Ky.R. 571; eff. 10-7-11.)