KRS 441.235: Jail accounts and financial records.

(1) The county treasurer shall keep books of accounts of all receipts and disbursements

from the jail budget and make such reports as are required by the state local finance

officer.

(2) The county treasurer, in cooperation with the jailer, shall monthly repo rt to the

fiscal court on:

(a) All purchases from the jail account for the preceding month for final fiscal

court approval; and

(b) The current condition of the jail account, including all jail revenues received,

expenditures for the month, expenditures for the year-to-date and unexpended

balances by line item.