(a) (1) Each fund is a special continuing, nonlapsing fund.
(2) (i) Each fund consists of:
1. profits derived from the sale of goods through the commissary operation and telephone and vending machine commissions; and
2. subject to subparagraph (ii) of this paragraph, money received from other sources.
(ii) Money from the General Fund of the State or county, including any federal funds, may not be transferred by budget amendment or otherwise to a fund.
(3) (i) Except as provided in subparagraph (ii) of this paragraph, the chief financial officer for a county shall separately hold and shall account for each fund in the county.
(ii) The chief financial officer for Dorchester County or the managing official of the local correctional facility as designated by Dorchester County shall separately hold and shall account for each fund in Dorchester County.
(4) This section may not be construed to:
(i) prohibit a periodic or special audit by the State, the federal government, or a county that provides funds for a local correctional facility; or
(ii) affect the calculation of reimbursement rates, as provided in § 9-403 of this article.
(b) (1) Each fund shall be invested and reinvested in the same manner as other county funds.
(2) Any investment earnings of a fund shall be credited to the fund.