AR HB1822

County sheriffs may issue debit cards to released inmates as an alternative to checks to clear inmate commissary trust account balances.

Debit card issuances must maintain proper accounting procedures in compliance with written standards established by the Legislative Joint Auditing Committee.

Inmate commissary trust accounts held by county sheriffs are exempt from being classified as county funds and are not subject to state fund deposit requirements.

County officers must deposit fees, fines, penalties, and other moneys with the county treasurer within ten (10) days of the first day of each month, with exceptions for inmate commissary trust accounts.

Cash disbursements journal entries must record the date, payee, check number, amount, and classification of each disbursement.