Jail Commissary Fund InstructionsJail Commissary Fund Instructions

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

The General Assembly has given the Jailer responsibility for collecting certain monies Unless otherwise specified by collecting certain monies. Unless otherwise specified by

statute, the handling of these funds should be in accordance with the requirement for handling all county funds.

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

The following are guidelines for minimum accounting and reporting standards as prescribed by the state local finance officer pursuant to K.R.S. 68.210. These are to be utilized by County Jailers for jail commissary funds maintained

pursuant to K.R.S. 441.135.p

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

DailyDailyAt the end of each business day, the Jailer or assigned personnel should separate individual receipts into categories listed on

DailyDailyCheckCheck--out out

SheetSheet individual receipts into categories listed on the check- out sheet. The total of each category should be entered on the appropriate space provided.

SheetSheet

Daily Deposits Daily Deposits pp p p pDaily Deposits Daily Deposits Are Required!Are Required!

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

The amount deposited line should equal DailyDaily p qthe amount of money on hand at the end of each day less start-up cash. A maximum of fifty dollars shall be used for start-up for

DailyDailyCheckCheck--out out

SheetSheet the next business day. All daily detail (deposit form, cash receipts, etc.) should be attached to the form. If the total daily d i i h J il

SheetSheet

Daily Deposits Daily Deposits deposit is correct, post to the Jail Commissary Fund Receipts Journal.

Daily Deposits Daily Deposits Are Required!Are Required!

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

Receipts should be posted to this journal on a daily basis. The total

t t h ld ith

Jail Jail Commissary Commissary amount category should agree with

the amount deposited line on the Daily Check-Out Sheet.

Commissary Commissary Receipts Receipts JournalJournalJournalJournal

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

Each check written must be posted to the proper category listed on

Jail Jail Commissary Commissary p p g y

the form. Checks should be issued for all expenditures made.

Commissary Commissary Disbursements Disbursements

JournalJournalJJ

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

The year to date summary section The year to date summary section of this report will provide a cash balance at any time during the fiscal

I f ti f thi ti i

Jail Jail Commissary Commissary year. Information for this section is

obtained from totaled categories from the receipt and disbursement

Commissary Commissary Summary and Summary and ReconciliationReconciliation

journals.

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

A hl h b l h ll b A monthly cash balance shall be maintained. The Reconciliation section of this report reconciles the

Jail Jail Commissary Commissary p

bank balance to the cash balance. Line E of the report should agree with Line J

Commissary Commissary Summary and Summary and ReconciliationReconciliation with Line J.

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Jail Commissary Fund InstructionsJail Commissary Fund Instructions

A monthly cash reconciliation shall be maintained. This report may be

d f th d t

Jail Jail Commissary Commissary used for the year-end report

submitted to the County Treasurer pursuant to KRS 441.135 (2).

Commissary Commissary Summary and Summary and ReconciliationReconciliation

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This is to certify that, on this day,This is to certify that, on this day,Thursday, April 23, 2015Thursday, April 23, 2015

Has successfully completed theHas successfully completed the

Jail Commissary Fund InstructionsJail Commissary Fund Instructions

Tammy RobertsonTammy Robertson

K.A.C.T.F.O. President

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