(a) The Sheriff of Jackson County or his or her authorized agents shall operate a jail store within the confines of the county jail. The county commission shall contract for a telephone system to be used by the prisoners within the confines of the county jail and also for the housing of federal inmates. The proceeds of the jail store, the telephone system, and the housing of federal inmates shall be paid into the treasury of Jackson County to be used, at the discretion of the county commission, for law enforcement purposes and for the operation of the Jackson County jail.
(b) The sheriff shall prepare a monthly report of receipts, expenditures, and balance of the jail store account. The balance shall be paid to the Jackson County Commission on the last day of each month and shall be accompanied by the aforementioned report. Proceeds from the telephone contract shall be paid by the vendor directly to the Jackson County Commission. Proceeds from the housing of federal inmates shall be paid directly to the Jackson County Commission. All proceeds shall be used exclusively for law enforcement purposes and shall be audited by the Department of Examiners of Public Accounts during the regular audit of the Jackson County Commission.