Kentucky Administrative Regulations
Title 501 - JUSTICE AND PUBLIC SAFETY CABINET - DEPARTMENT OF CORRECTIONS
Chapter 7 - Jail Standards for Restricted Custody Center Facilities
Section 501 KAR 7:030 - Fiscal management
Universal Citation: 501 KY Admin Regs Service 7:030
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 43.070, 441.055, 441.135
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 restricted custody centers.
Section 1. Budgeting and Accounting. The center's budget and fiscal records shall be kept in accordance with the general records of the center.
Section 2. Canteen.
(1) As provided in KRS 441.135, each jailer
may establish a canteen to provide prisoners with approved items not supplied
by the center.
(2) The records of
income, expense, and disbursements of the canteen 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 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.
STATUTORY AUTHORITY: KRS 441.055
Disclaimer: These regulations may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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