501 KAR 3:030. Fiscal
RELATES TO: KRS
43.070, 68.020, 441.055, 441.135, 441.215, 441.235
AUTHORITY: KRS 441.055
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.
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.
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.
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.
Payroll. Jail employees shall be paid on the same dates as county employees.
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.)