KENTUCKY COUNTY TREASURERS FUNDAMENTALS COURSE Jail Commissary Fund

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions October 29, 2020 http: //www. kactfo. com Slide 1 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions The General Assembly has given the Jailer responsibility for 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. October 29, 2020 http: //www. kactfo. com Slide 2 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail 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. October 29, 2020 http: //www. kactfo. com Slide 3 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Daily Check-out Sheet Daily Deposits Are Required! October 29, 2020 At the end of each business day, the Jailer or assigned personnel should separate individual receipts into categories listed on the check- out sheet. The total of each category should be entered on the appropriate space provided. http: //www. kactfo. com Slide 4 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Daily Check-out Sheet Daily Deposits Are Required! October 29, 2020 The amount deposited line should equal the 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 the next business day. All daily detail (deposit form, cash receipts, etc. ) should be attached to the form. If the total daily deposit is correct, post to the Jail Commissary Fund Receipts Journal. http: //www. kactfo. com Slide 5 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Jail Commissary Receipts Journal October 29, 2020 Receipts should be posted to this journal on a daily basis. The total amount category should agree with the amount deposited line on the Daily Check-Out Sheet. http: //www. kactfo. com Slide 6 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Jail Commissary Disbursement s Journal October 29, 2020 Each check written must be posted to the proper category listed on the form. Checks should be issued for all expenditures made. http: //www. kactfo. com Slide 7 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Jail Commissary Summary and Reconciliation October 29, 2020 The year to date summary section of this report will provide a cash balance at any time during the fiscal year. Information for this section is obtained from totaled categories from the receipt and disbursement journals. http: //www. kactfo. com Slide 8 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Jail Commissary Summary and Reconciliation October 29, 2020 A monthly cash balance shall be maintained. The Reconciliation section of this report reconciles the bank balance to the cash balance. Line E of the report should agree with Line J. http: //www. kactfo. com Slide 9 of 11

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Jail Commissary Summary and Reconciliation October 29, 2020 A monthly cash reconciliation shall be maintained. This report may be used for the year-end report submitted to the County Treasurer pursuant to KRS 441. 135 (2). http: //www. kactfo. com Slide 10 of 11

This is to certify that, on this day, Thursday, October 29, 2020 FIRST LAST Has successfully completed the KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Jail Commissary Fund Instructions Kim Fenske K. A. C. T. F. O. President http: //www. kactfo. com