(a) The Sheriff of Morgan County or his or her authorized agents may operate a jail canteen for prisoners who are confined to the Morgan County Jail or its annex. The jail canteen shall be operated to serve the needs of the inmate population.
(b)(1) The sheriff shall establish and maintain a law enforcement fund in a bank located in Morgan County. All proceeds collected from the jail store operated pursuant to Act 2002-303 and all funds collected from the operation of the jail canteen authorized by this section shall be deposited into the law enforcement fund.
(2) The sheriff shall keep an account of all jail canteen sales and expenditures from the law enforcement fund for audit by the Department of Examiners of Public Accounts. The jail canteen account, together with the law enforcement fund, shall be audited at the same time as other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.
(c) The sheriff's law enforcement fund provided for in subsection (b) shall be drawn upon by the Sheriff of Morgan County or his or her duly authorized agent exclusively for law enforcement purposes considered by the sheriff in his or her sole discretion to be in the public's interest and for purpose of discharging the duties of the sheriff's office.
(d) The establishment of the law enforcement fund and the use of the proceeds therefrom shall not diminish or take the place of any other source of income established for the sheriff for the operation of the office of Sheriff of Morgan County.
(e) Any actions relating to the operation of a jail store or jail canteen at the Morgan County Jail prior to May 14, 2004, are hereby ratified and confirmed. Any balances in accounts arising from prior operations of a jail store or jail canteen at the Morgan County Jail prior to May 14, 2004, shall be transferred and deposited into the law enforcement fund created or authorized by this section.