Prisoner Feeding Fund; forms for records; disposition of funds.

(a) The Prisoner Feeding Fund is established in the office of each sheriff. Except as provided in subsection (b), all monies received in the sheriff's office for food and services in preparing food, serving food, and other services incident to the feeding of prisoners in the county jail pursuant to this chapter, shall be deposited in the Prisoner Feeding Fund and shall be kept separate from all other monies. Monies deposited in the Prisoner Feeding Fund shall only be used for feeding prisoners except as provided herein. At the conclusion of each fiscal year, the sheriff may expend not more than 25 percent of the unencumbered balance in the fund on jail operation or for law enforcement purposes related to the operation of the office of the sheriff, and the remainder shall be retained in the fund for feeding expenses in the next fiscal year, or at the option of the sheriff, the entire unencumbered balance may be retained in the fund for feeding expenses in the next fiscal year. In no event shall any monies paid into the fund be expended except as authorized in this chapter.

(b)(1) Nothing in this chapter shall prohibit the sheriff and the county commission from entering into mutual agreements to carry out the requirements of this chapter. Any mutual agreements shall not supersede Section 14-6-40 or exempt any funds or expenditures from audit as required by this chapter nor authorize any of the funds deposited into a prisoner feeding fund or other account for feeding prisoners to be converted into personal income for any public official or employee.

(2) Nothing in this chapter shall require a change in procedures in those counties where funds for the feeding of prisoners are paid into the general fund of the county pursuant to resolution authorized under Section 36-22-17, as it existed prior to August 1, 2019.

(c) All records related to payments received and expenditures made for food preparation and the feeding of prisoners in the county jail shall be kept by the sheriff's office on forms prescribed by the Department of Examiners of Public Accounts and shall be subject to regular audit.

(d) All funds held by the sheriff on August 1, 2019, that were reimbursed by the State of Alabama or any other governmental entity for the feeding of prisoners in a county jail shall be deposited into the Prisoner Feeding Fund. No funds deposited into the Prisoner Feeding Fund or any other moneys received by the sheriff for feeding of federal or municipal prisoners shall be converted into personal income for any public official or employee under any circumstances.

(Acts 1923, No. 528, p. 704; Code 1923, §4832; Acts 1927, No. 596, p. 693; Code 1940, T. 45, §150; Act 2019-133, §1.)