48-4025. County jail district general fund; annual audit
A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article, county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose from federal, state, local and private sources.
B. The board of directors shall separately account for monies received as county maintenance of effort payments and may expend other monies in the fund only after the expenditure of all county maintenance of effort monies currently deposited in the fund.
C. The board of directors shall retain any monies remaining unexpended or unencumbered in the fund at the end of the fiscal year and may allocate these monies as necessary to:
1. Reduce the county primary property tax levy.
2. Reduce the subsequent year's levy for the district.
3. Reduce the district's debt.
4. Be held as reserves for years in which district revenues are insufficient to meet district expenditures.
5. Offset future district construction and maintenance costs.
D. The board of directors shall cause an audit to be made of the fund either by a certified public accountant within ninety days after the close of each fiscal year or in conjunction with the annual county audit pursuant to section 41-1279.21. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits of the fund as necessary and take appropriate action relating to the audit pursuant to title 41, chapter 7, article 10.1. If the auditor general takes no official action within thirty days after the audit is filed, the audit is deemed sufficient. The board of directors shall pay the costs of the certified public accountant and the auditor general under this section from the fund.
E. Any jail district formed after January 1, 2000 shall only allocate monies based on subsection C, paragraphs 2 through 5 of this section.