IN SB0092

Counties operating community corrections programs may establish a county community corrections trust fund, administered by the county auditor, to hold proceeds from commissary sales within the program.

Fund money may only be used for commissary inventory and operations, rehabilitation and educational programming, facility improvements tied to community corrections, and staff training and equipment.

Money remaining in the fund at year-end does not revert to the county general fund, and the fund may also receive appropriations, grants, and gifts.

Community corrections agencies must submit annual reports to the county fiscal body by March 1, detailing deposits, expenditures, and fund balance from the previous year.

The fund is subject to audit by the state board of accounts; effective date is July 1, 2026.