REPORT FROM THE STATE AUDITOR:
KENTUCKY JAILS
A FINANCIAL OVERVIEW
Volume II
February 2006

CRIT LUALLEN
AUDITOR OF PUBLIC ACCOUNTS
www.auditor.ky.gov

105 SEA HERO ROAD, SUITE 2
FRANKFORT, KY 40601-5404
TELEPHONE 502.573.0050
FACSIMILE 502.573.0067

Kentucky Jails
A Financial Overview
VOLUME II
Tab 1. Kentucky Detention Centers Operational Ratios And Rankings Schedules

Tab 2. Individual Statement of Revenues, Expenditures and Funding From Fiscal Court, by
County
Tab 3. Survey Documents
Copy of Cover Letter To Jailers and County Treasurers Concerning Jail
Survey From Crit Luallen, Auditor of Public Accounts - Open Jail ..................................257
Copy of Jail Survey for Jailer - Open Jail.................................................................................259
Copy of Jail Survey for County Treasurer - Open Jail .............................................................282
Copy of Cover Letter To Jailers and County Treasurer Concerning Jail
Survey From Crit Luallen, Auditor of Public Accounts - Closed Jail................................288
Copy of Jail Survey for Jailer - Closed Jail ..............................................................................290
Copy of Jail Survey for County Treasurer - Closed Jail...........................................................295

Page 1
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
Detention
Centers
Adair

Rankings
13
21
43
7
11
67

Amount or
Number
20.74
14.16
1.34
0.73
25,555.84
9,834

$

25.54
18.89
1.03
0.67
(32,775.91)
7,125

$

32.41
24.43
1.66
2.17
396,666.59
10,922

59
57
52
Allen

36
48
19
6
7
78
41
46
65
7

Ballard

58
66
59
48
38
62
36
56
66
26

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
14,716 Inmate Days - Housing Prisoners for Other
Counties
9,844 Inmate Days - State
34,394 Inmate Days - Total
28.62% Percentage of State Inmates

$

9

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
1,097 Inmate Days - Housing Prisoners for Other
Counties
17,534 Inmate Days - State
25,756 Inmate Days - Total
68.08% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
1,980 Inmate Days - Housing Prisoners for Other
Counties
11,593 Inmate Days - State
24,495 Inmate Days - Total
47.33% Percentage of State Inmates

Page 2
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Barren

Rankings
27
20
14
51
35
23
22
20

Amount or
Number

Bell

63
63
16
9
49
39

23.74
14.07
0.94
2.24
30,454
250,500.00
12
6,269

$

34.34
23.79
1.00
0.77
509,742.90
24,276

$

21.16
12.67
0.87
0.79
429,122.93
55,226
23
6,743

67
71
Big Sandy

16
12
12
10
42
14
21
19
38
21
53

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Inmate Days - County Prisoners
Fiscal Court Funding
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
27,468 Inmate Days - State
64,203 Inmate Days - Total
42.78% Percentage of State Inmates

$

33
33
28

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
24,276 Inmate Days - Total
0.00% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Prior Year Surplus
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
23,803 Inmate Days - State
85,795 Inmate Days - Total
27.74% Percentage of State Inmates

Page 3
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Boone

Rankings
61
59
68
67
81
16

Amount or
Number
33.61
21.00
1.88
3.21
2,513,294.13
52,962

$

31.41
19.64
1.33
3.09
1,848,666.87
23,725

$

25.59
16.87
1.68
1.33
1,296,850.17
44,248

29
22
38
Bourbon

55
52
42
65
80
40
27
68
61
69

Boyd

38
38
61
24
72
20
52
58
43
61

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
141 Inmate Days - Housing Prisoners for Other
Counties
32,044 Inmate Days - State
85,147 Inmate Days - Total
37.63% Percentage of State Inmates

$

50

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
4,380 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
2,920
31,025 Inmate Days - Total
9.41% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
127 Inmate Days - Housing Prisoners for Other
Counties
10,375 Inmate Days - State
54,750 Inmate Days - Total
18.95% Percentage of State Inmates

Page 4
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Boyle/Mercer

Rankings
39
40
44
53
54
17
24
40

Amount or
Number

Breathitt
Life Safety

82
78
86
86
43

26.36
17.12
1.36
2.52
675,984.40
49,070
4
1,250

$

63.21
37.25
4.66
7.63
433,741.21

$

18.95
10.93
1.24
1.67
60,659.34
0.92
10,125

84
71
Breckinridge

6
6
35
37
13
13
65
18
14
29
5

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
37,088 Inmate Days - State
87,412 Inmate Days - Total
42.43% Percentage of State Inmates

$

25
20
29

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
Inmate
Days - Total
4,125
0.00% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Fiscal Court Funding Per Inmate Day
Inmate Days - County Prisoners
Inmate Days - Federal
6,750 Inmate Days - Housing Prisoners for Other
Counties
49,275 Inmate Days - State
66,150 Inmate Days - Total
74.49% Percentage of State Inmates

Page 5
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Bullitt

Rankings
69
68
31
16
78
27

Amount or
Number
39.44
27.25
1.17
1.05
1,701,410.80
35,828

$

31.61
25.96
0.44
1.14
204,067.59
7,444

$

36.99
29.54
0.65
0.23
228,997.17
8,073

37
31
36
Butler

56
67
4
27
18
76
51
61
71
18

Caldwell
Life Safety

67
70
2
2
22
71
26

72
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
3,650 Inmate Days - Housing Prisoners for Other
Counties
25,446 Inmate Days - State
64,924 Inmate Days - Total
39.19% Percentage of State Inmates

$

29

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Medical Cost Per Inmate Day
Food Cost Per Meal
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
136 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
8,845
16,425 Inmate Days - Total
53.85% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
4,664 Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
12,737 Inmate Days - Total
0.00% Percentage of State Inmates

Page 6
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Calloway

Rankings
11
16
5
63
28
51

Amount or
Number
20.10
13.73
0.74
2.95
279,969.28
17,330

$

49.66
32.52
1.09
6.24
4,120,924.11
40,464
8

$

20.76
14.66
2.54
0.81
(319,143.72)
14,544

26
37
15
Campbell

74
74
23
83
83
26
23

34
28
35
Carroll

14
27
78
11
2
55
4
41
39
41

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
7,229 Inmate Days - Housing Prisoners for Other
Counties
35,008 Inmate Days - State
59,567 Inmate Days - Total
58.77% Percentage of State Inmates

$

17

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
26,135
66,607 Inmate Days - Total
39.24% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
22,347 Inmate Days - Housing Prisoners for Other
Counties
21,003 Inmate Days - State
57,894 Inmate Days - Total
36.28% Percentage of State Inmates

Page 7
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Carter

Rankings
37
41
39
44
30
54
6
34

Amount or
Number

Casey

7
11
8
6
6
69

25.57
17.18
1.29
1.92
312,092.22
14,965
25,212
2,067

$

19.48
12.53
0.79
1.40
(41,815.02)
9,190

$

16.69
8.32
1.04
1.62
(403,590.14)
121,395
6,326
15,701

12
20
30
11
Christian

1
1
20
35
1
3
9
8
2
3
27

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
8,315 Inmate Days - State
50,559 Inmate Days - Total
16.45% Percentage of State Inmates

$

62
47
63

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
13,110 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
43,008
65,308 Inmate Days - Total
65.85% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
112,099 Inmate Days - State
255,521 Inmate Days - Total
43.87% Percentage of State Inmates

Page 8
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Clark

Rankings
12
14
76
25
55
19
13
30

Amount or
Number

Clay

3
4
18
50
48
25

20.42
13.41
2.50
1.34
708,339.84
46,176
871
2,693

$

17.74
10.34
1.02
2.24
708,339.84
42,428

$

27.01
18.76
1.78
1.49
132,729.38
9,490

7
24
15
37
Clinton
Life Safety

42
47
65
32
16
68

78
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
18,123 Inmate Days - State
67,863 Inmate Days - Total
26.71% Percentage of State Inmates

$

45
27
54

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
19,713 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
39,329
101,470 Inmate Days - Total
38.76% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
9,490 Inmate Days - Total
0.00% Percentage of State Inmates

Page 9
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Crittenden
Life Safety

Rankings
76
72
30
23
24
79

Amount or
Number
50.08
31.41
1.17
1.30
261,117.89
5,475

$

21.15
13.96
1.14
1.40
(292,962.50)
91,250
198
24,769

$

50.06
34.66
1.44
2.80
400,312.78
8,030

81
71
Daviess

15
18
25
26
4
6
14
3
1
4
23

Estill
Life Safety

75
76
53
61
40
72

79
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
960 Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
6,435 Inmate Days - Total
0.00% Percentage of State Inmates

$

42

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
113,627 Inmate Days - State
229,844 Inmate Days - Total
49.44% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
8,030 Inmate Days - Total
0.00% Percentage of State Inmates

Page 10
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Floyd

Rankings
40
39
62
34
74
21

Amount or
Number
26.40
17.00
1.72
1.57
1,327,104.68
43,649

$

28.89
17.54
0.65
3.82
1,409,383.58
43,280
26
22,285

$

21.53
10.02
1.16
2.68
(298,259.95)
14,002

55
40
60
Franklin

49
43
1
74
75
23
19
5
19
14
33

Fulton

17
3
28
59
3
56
31
7
18
1

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
202 Inmate Days - Housing Prisoners for Other
Counties
11,848 Inmate Days - State
55,699 Inmate Days - Total
21.27% Percentage of State Inmates

$

48

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
43,909
109,500 Inmate Days - Total
40.10% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
2,665 Inmate Days - Housing Prisoners for Other
Counties
77,806 Inmate Days - State
94,473 Inmate Days - Total
82.36% Percentage of State Inmates

Page 11
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Grant

Rankings
41
45
7
54
52
44
2
16

Amount or
Number

Graves

50
54
75
33
59
41

26.42
18.16
0.76
2.56
573,654.86
21,404
36,472
7,399

$

29.30
20.14
2.49
1.50
789,010.14
23,075

$

33.00
21.78
1.20
1.43
(118,617.60)
31,025
86,125
5,110

39
51
24
Grayson

60
60
32
29
5
34
1
23
6
6
32

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
45,625 Inmate Days - State
110,900 Inmate Days - Total
41.14% Percentage of State Inmates

$

17
13
30

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
22,550
45,625 Inmate Days - Total
49.42% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
82,125 Inmate Days - State
204,385 Inmate Days - Total
40.18% Percentage of State Inmates

Page 12
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Greenup

Rankings
44
46
63
31
58
38
15

Amount or
Number

Hancock
Life Safety

83
82
82
47
19
85

27.41
18.56
1.76
1.46
759,589.90
25,550
180

$

64.53
47.87
3.14
2.17
206,730.12
3,285

$

32.80
19.15
1.12
3.67
1,845,673.89
74,624

85
71
Hardin

59
50
24
73
79
8
15
8
8
25

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
14,600 Inmate Days - State
40,330 Inmate Days - Total
36.20% Percentage of State Inmates

$

51
54
42

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
3,285 Inmate Days - Total
0.00% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
9,351 Inmate Days - Housing Prisoners for Other
Counties
77,218 Inmate Days - State
161,193 Inmate Days - Total
47.90% Percentage of State Inmates

Page 13
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Harlan
Life Safety

Rankings
51
58
36
52
56
31

Amount or
Number

Hart

25
24
74
70
31
47

29.47
20.98
1.25
2.32
747,983.08
33,580

$

23.48
14.27
2.38
3.35
326,898.08
18,756

$

24.61
14.63
1.23
3.93
420,800.95
56,454
26,340
20,486

53
23
38
8
Henderson

30
26
34
75
41
13
5
6
15
10
47

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
33,580 Inmate Days - Total
0.00% Percentage of State Inmates

$

58
71

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
71 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
39,695
58,522 Inmate Days - Total
67.83% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
48,981 Inmate Days - State
152,261 Inmate Days - Total
32.17% Percentage of State Inmates

Page 14
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Hickman

Rankings
23
32
58
13
15
80

Amount or
Number
22.95
15.74
1.61
0.83
94,426.92
4,884

$

25.10
15.55
0.84
3.32
1,599,336.56
52,972

$

34.31
16.79
3.00
2.89
347,667.57
10,950

40
59
9
Hopkins

32
30
11
69
76
15
38
5
12
13

Jackson

62
37
81
62
33
61

75
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
5,790 Inmate Days - Housing Prisoners for Other
Counties
21,444 Inmate Days - State
32,118 Inmate Days - Total
66.77% Percentage of State Inmates

$

21

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
1,510 Inmate Days - Housing Prisoners for Other
Counties
83,618 Inmate Days - State
138,100 Inmate Days - Total
60.55% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
10,950 Inmate Days - Total
0.00% Percentage of State Inmates

Page 15
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Jessamine

Rankings
45
49
41
41
61
29

Amount or
Number
27.67
18.91
1.33
1.85
877,432.68
34,989

$

40.26
29.54
0.82
4.74
4,655,231.00
106,093
142
245

$

77.74
56.15
0.66
2.63
492,649.42
2,555

42
41
40
Kenton

70
69
10
80
84
4
17
47
9
7
43

Knott

85
85
3
56
47
86

86
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
31 Inmate Days - Housing Prisoners for Other
Counties
20,567 Inmate Days - State
55,587 Inmate Days - Total
37.00% Percentage of State Inmates

$

55

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
57,183 Inmate Days - State
163,663 Inmate Days - Total
34.94% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
2,555 Inmate Days - Total
0.00% Percentage of State Inmates

Page 16
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
LaRue

Rankings
18
8
37
49
27
77

Amount or
Number
22.23
12.08
1.26
2.18
279,559.84
7,300

$

18.34
13.18
0.67
1.25
1,064,265.76
85,838
17,547
13,400

$

24.21
17.30
1.42
0.75
381,653.92
27,375

31
52
6
Laurel

4
13
4
20
69
7
7
10
27
11
58

Letcher

29
42
49
8
36
36

66
60
67

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
5,475 Inmate Days - Housing Prisoners for Other
Counties
29,200 Inmate Days - State
41,975 Inmate Days - Total
69.57% Percentage of State Inmates

$

22

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
34,246
151,031 Inmate Days - Total
22.67% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
3,650 Inmate Days - State
31,025 Inmate Days - Total
11.76% Percentage of State Inmates

Page 17
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Lewis

Rankings
57
62
50
36
39
63

Amount or
Number
$

56
52
68
17
Lexington
Fayette Urban
County
Government

77
79
22
85
85
2
4
54

22
28
46
40
10
60
13
47
53
31

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
30 Inmate Days - Housing Prisoners for Other
Counties
13,140 Inmate Days - State
23,725 Inmate Days - Total
55.38% Percentage of State Inmates

32.13
22.85
1.42
1.63
396,680.60
10,555

$

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
51,864
438,000 Inmate Days - Total
11.84% Percentage of State Inmates

$

22.64
14.80
1.39
1.77
7,922.89
11,315

51.60
37.71
1.07
6.78
21,094,029.00
353,294
32,785
57

11
2
66
Lincoln

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
13,067 Inmate Days - Housing Prisoners for Other
Counties
16,608 Inmate Days - State
40,990 Inmate Days - Total
40.52% Percentage of State Inmates

Page 18
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Livingston

Rankings
86
86
85
84
32
82

Amount or
Number
83.27
63.74
4.15
6.61
328,417.68
4,378

$

25.16
14.22
1.20
3.21
1,310,085.31
43,362

83
71
Logan

33
23
33
66
73
22
39
44
35
50

Louisville
Metropolitan

79
81
6
81
86
1
16

4
1
65

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
2 Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
4,380 Inmate Days - Total
0.00% Percentage of State Inmates

$

57

$

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
1,460 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
18,432
63,254 Inmate Days - Total
29.14% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
91,557 Inmate Days - State
731,777 Inmate Days - Total
12.51% Percentage of State Inmates

53.60
39.96
0.74
5.06
31,518,993.02
640,067
153

Page 19
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Madison

Rankings
8
9
45
3
20
12
20

Amount or
Number

Marion

10
15
21
28
12
46

19.66
12.31
1.37
0.36
220,478.92
63,850
25

$

19.96
13.50
1.04
1.42
35,152.53
19,826

$

27.07
16.44
0.80
1.26
78,645.85
7,729

1
12
16
20
Marshall

43
34
9
21
14
75
28
21
44
3

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
20,075 Inmate Days - State
83,950 Inmate Days - Total
23.91% Percentage of State Inmates

$

43
23
56

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Prior Year Surplus
Inmate Days - County Prisoners
Inmate Days - Federal
30,381 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
50,995
101,202 Inmate Days - Total
50.39% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Prior Year Surplus
Inmate Days - County Prisoners
Inmate Days - Federal
3,788 Inmate Days - Housing Prisoners for Other
Counties
42,199 Inmate Days - State
53,716 Inmate Days - Total
78.56% Percentage of State Inmates

Page 20
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Mason

Rankings
64
64
17
57
60
43

Amount or
Number
34.58
24.35
1.01
2.65
817,215.71
22,041

$

29.88
15.56
1.77
4.40
2,881,332.92
104,755

$

43.40
21.95
1.43
6.14
370,074.45
8,704

50
49
45
McCracken

53
31
64
78
82
5
25
18
9
51

McCreary

71
61
51
82
35
70

65
73
49

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
9,578 Inmate Days - Housing Prisoners for Other
Counties
15,341 Inmate Days - State
46,960 Inmate Days - Total
32.67% Percentage of State Inmates

$

14

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
4,745 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
44,895
154,395 Inmate Days - Total
29.08% Percentage of State Inmates
Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
3,722 Inmate Days - State
12,426 Inmate Days - Total
29.95% Percentage of State Inmates

Page 21
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Meade

Rankings
28
29
29
30
26
45

Amount or
Number

Monroe

47
51
57
1
21
73
62

24.09
15.37
1.16
1.44
278,408.86
20,315

$

28.40
19.50
1.59
0.08
220,551.50
7,914

$

28.55
20.26
1.47
1.29
383,382.99
16,425

69
77

Montgomery

48
55
54
22
37
53

2
53
42
57

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
29,626 Inmate Days - State
49,941 Inmate Days - Total
59.32% Percentage of State Inmates

$

30
48
14

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
1,576
9,490 Inmate Days - Total
16.61% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
25,550 Counties
12,775 Inmate Days - State
54,750 Inmate Days - Total
23.33% Percentage of State Inmates

Page 22
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Muhlenberg

Rankings
34
36
52
39
71
37

Amount or
Number
25.30
16.50
1.44
1.75
1,253,922.99
26,645

$

25.01
13.99
1.14
2.99
1,044,600.54
47,106

$

29.51
20.58
1.52
0.91
283,647.25
17,363

10
25
10
Nelson

31
19
26
64
68
18

64
46
70
Ohio

52
56
55
14
29
50
49

70
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
730 Inmate Days - Housing Prisoners for Other
Counties
54,750 Inmate Days - State
82,125 Inmate Days - Total
66.67% Percentage of State Inmates

$

44

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
4,270
51,376 Inmate Days - Total
8.31% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
157 Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
17,520 Inmate Days - Total
0.00% Percentage of State Inmates

Page 23
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Oldham

Rankings
80
80
73
79
53
59
8
33

Amount or
Number

Perry

2
5
60
60
65
9

53.60
38.67
2.17
4.46
613,282.99
11,958
8,266
2,324

$

17.36
10.62
1.67
2.73
964,126.32
73,750

$

22.51
14.52
2.91
1.20
1,253,831.00
70,245
2,426

24
54
19
64
Pike

21
25
80
18
70
10
11

35
17
55

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
6,576 Inmate Days - State
29,124 Inmate Days - Total
22.58% Percentage of State Inmates

$

63
62
59

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
5,000 Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
12,500
91,250 Inmate Days - Total
13.70% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
25,699 Inmate Days - State
98,370 Inmate Days - Total
26.12% Percentage of State Inmates

Page 24
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Powell

Rankings
73
75
71
45
45
66

Amount or
Number

Pulaski

46
53
79
38
64
33
10
46

46.30
33.47
2.00
1.95
468,218.38
9,855

$

28.14
19.82
2.88
1.69
929,377.29
31,037
4,250
366

16
24
16
Rockcastle

20
17
15
43
8
74

32
56
4

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
1,095 Inmate Days - State
10,950 Inmate Days - Total
10.00% Percentage of State Inmates

$

70
74
68

$

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
47,000
82,653 Inmate Days - Total
56.86% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
27,667 Inmate Days - State
35,430 Inmate Days - Total
78.09% Percentage of State Inmates

22.51
13.89
0.97
1.92
(2,578.75)
7,763

Page 25
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Rowan

Rankings
26
35
47
17
34
52

Amount or
Number
23.51
16.49
1.40
1.11
355,656.97
16,790

$

34.92
20.75
4.13
2.61
473,512.11
10,220

$

71.14
50.74
2.12
3.23
1,659,223.54
18,270

49
50
44
Russell

65
57
84
55
46
64

76
71
Scott

84
84
72
68
77
48
43
60
63
46

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
13,140 Inmate Days - Housing Prisoners for Other
Counties
15,695 Inmate Days - State
45,625 Inmate Days - Total
34.40% Percentage of State Inmates

$

11

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
10,220 Inmate Days - Total
0.00% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
858 Inmate Days - Housing Prisoners for Other
Counties
9,144 Inmate Days - State
28,272 Inmate Days - Total
32.34% Percentage of State Inmates

Page 26
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Shelby

Rankings
66
65
48
71
62
30

Amount or
Number
36.29
24.42
1.40
3.49
898,543.69
34,315

$

30.02
17.71
1.80
4.20
562,428.49
12,775

48
45
48
Simpson

54
44
66
76
51
58

13
36
2
Three Forks
Regional Jail

9
70
15
7
9
32
28
32
21

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
2,550 Inmate Days - Housing Prisoners for Other
Counties
16,425 Inmate Days - State
53,290 Inmate Days - Total
30.82% Percentage of State Inmates

$

32

$

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
49,275
62,050 Inmate Days - Total
79.41% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Food Cost Per Meal
Medical Cost Per Inmate Day
Payroll Cost To Inmate Day Ratio
Income
Inmate Days - County Prisoners
Inmate Days - Federal
32,645.00 Inmate Days - State
64,843.00 Inmate Days - Total
50.34% Percentage of State Inmates
19.82
1.92
0.93
11.49
(2,349.14)
32,198.00

Page 27
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Todd

Rankings
78
77
77
77
44
84

Amount or
Number

Trigg

81
83
83
19
17
81

53.43
36.82
2.50
4.23
457,234.33
3,285

$

58.06
48.47
3.24
1.25
199,718.29
4,380.00

$

37.19
29.83
1.30
0.83
750,566.63
18,250

82
71
Union

68
71
40
12
57
49

69
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
3,285 Inmate Days - State
6,570 Inmate Days - Total
50.00% Percentage of State Inmates

$

67
80
22

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
4,380 Inmate Days - Total
0.00% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
18,250 Inmate Days - Total
0.00% Percentage of State Inmates

Page 28
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Warren

Rankings
24
22
13
72
67
11
3
37

Amount or
Number

Wayne

5
2
56
42
50
42
18
45

23.18
14.18
0.92
3.54
996,129.48
67,815
35,688
1,751

$

18.39
9.15
1.53
1.91
516,589.00
22,837
44
469

$

25.36
16.28
1.26
0.48
270,446.61
35,772

22
34
12
Webster

35
33
38
5
25
28

55
71

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
110,765 Inmate Days - State
216,019 Inmate Days - Total
51.28% Percentage of State Inmates

$

3
5
19

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
40,412
63,762 Inmate Days - Total
63.38% Percentage of State Inmates

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate Days - State
35,772 Inmate Days - Total
0.00% Percentage of State Inmates

Page 29
Kentucky Detention Centers
Operational Ratios And Rankings
Fiscal Year Ending June 30, 2005
(Continued)

Detention
Centers
Whitley

Rankings
19
10
67
58
66
24

Amount or
Number

Woodford

72
73
69
46
63
57
12
35
57
64
34

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
25,550 Inmate Days - State
68,248 Inmate Days - Total
37.44% Percentage of State Inmates

$

22.36
12.32
1.84
2.66
989,361.04
42,698

$

45.70
31.96
1.92
1.96
906,849.74
13,385
1,039
2,030

36
26
39

Category

Inmate Cost Per Day Excluding Debt Service
Payroll Cost To Inmate Day Ratio
Food Cost Per Meal
Medical Cost Per Inmate Day
Fiscal Court Funding
Inmate Days - County Prisoners
Inmate Days - Federal
Inmate Days - Housing Prisoners for Other
Counties
Inmate
Days - State
11,010
27,464 Inmate Days - Total
40.09% Percentage of State Inmates

Page 30

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Page 31

Adair County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class CC Prisoners
Class D Felons
Contracts With Other Counties
Court Costs
DUI Fees
Home Incarceration Program Fees
Jail Bond Fees
Jail Insurance Reimbursements
Medical Co-Pay
Prisoner Reimbursements/Booking Fees
Prisoner Reimbursements/Per Diem Fees
Reimbursements/Refunds
SSA Incentive Pay
State Allotment
State Medical Expense Allotment
State Prisoners/Controlled Intake
Telephone Commissions
Work Release Prisoners
Miscellaneous Revenues

$

22,453.97
98,403.57
307,799.78
10,396.43
4,190.39
7,710.00
2,822.82
252.26
13,362.49
21,611.51
56,610.54
15,003.71
6,000.00
46,673.64
3,770.26
81,977.02
18,316.78
7,124.46
692.24

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Communication Equipment
Contracted Services
Equipment and Repairs
Food, Food Preparation and Equipment
Home Incarceration
Inmate Clothing, Linens and Hygiene
Juvenile Expenditures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment

$

9,970.50
36,818.68
7,053.69
275.00
241.45
292.60
86,738.71
2,242.50
2,880.42
470.00
18,848.41
24,985.29
4,299.18

$

725,171.87

Page 32

Adair County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

12,969.03
307,913.06
125,668.90
53,564.77
4,145.69
40,696.24
5,804.75
4,848.84

$

750,727.71

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

25,555.84
25,555.84

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

6,000.00
267,865.28
307,799.78
143,254.55
252.26
25,555.84

0.81%
35.68%
41.00%
19.08%
0.03%
3.40%

Totals

$

750,727.71

100.00%

$

34,394
21.81

$

20.74

$

1.45

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 33

Allen County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs - HB 452
Court Costs Supplement HB 413
DUI Service Fees
Housing Class D
Housing Prisoners
Jail Allotment
Jail Medical Allotments
Jail Miscellaneous
Jail Reimbursements
Jailers Bond Acceptance Fees
Medical Co-Pay
Process & Per Diem Fees
SSA Incentive Pay
Telephone Commissions
Vending Machine Commissions
Work Release
Interest On Checking Accounts

$

5,267.58
11,400.10
2,821.00
500,725.94
29,953.81
60,207.96
2,104.08
1,471.06
7,271.57
3,055.00
5,241.69
38,773.65
4,800.00
23,075.78
89.51
3,326.40
478.30

Expenditures:
Cleaning Supplies
Court Costs Program Support
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenditures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

7,278.99
1,000.00
6,876.04
79,247.94
2,885.49
9,429.00
2,691.56
17,271.00
15,309.49
2,248.81
376,887.66
109,538.83
827.72
28,571.97

$

700,063.43

Page 34

Allen County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

Excess of Revenues over Expenditures
Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

4,800.00
582,526.66
29,953.81
82,304.66
478.30
-

0.68%
83.21%
4.28%
11.76%
0.07%

Totals

$

700,063.43

100.00%

$

25,756
25.54

$

25.54

$

(1.77)

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

4,776.32
2,446.70

$

667,287.52

$

32,775.91

Page 35

Anderson County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
DUI Fees
State Allotment
State Medical Expense Allotment
Work Release Prisoners
Jail Bond Fees

$

5,863.70
27,996.82
22,850.48
6,558.00
240.00

$

63,509.00

Expenditures:
Housing Prisoners
Medical Expenses
Office Equipment and Supplies
Payroll
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses
Staff Uniforms, Supplies and Equipment

$ 464,865.00
28,722.82
1,651.82
70,585.52
7,889.16
3,120.28
7,792.93
146.89

584,774.42

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

56,711.00
6,798.00
521,265.42

9.70%
1.16%
89.14%

Totals

$

584,774.42

100.00%

Per Capita Contribution Per
County Population

$

25.93

521,265.42
521,265.42
-

Page 36

Ballard County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
911 Dispatcher
Booking Fees
Class D and C Service
DUI Fees
General Population
HB 452 Fees
Housing Inmates
Inmate Telephone
Interest
Jail Medical Reimbursements
Jail Reimbursements
Jailer's Bond Fee
Miscellaneous Receipts
Police
State - Medical
State Prisoners
Work Release
Contract - Others

$

13,017.45
5,254.45
152,347.80
2,113.55
41,106.76
45,688.22
207.50
7,031.30
167.63
4,836.09
10,951.15
1,840.98
22,578.56
3,611.12
22,769.73
106,124.40
2,344.22
22,095.00

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$

61,423.55
8,920.49
198.00
386.10
50,601.50
345.16
5,390.50
4,257.84
20,219.46
50,663.80
4,383.03
1,966.61

$

464,085.91

Page 37

Ballard County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 403,444.06
145,434.67
47,131.21
2,433.60
50,575.22
1,394.18
1,583.52

$

860,752.50

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

396,666.59
396,666.59

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

332,654.82
22,302.50
95,943.51
13,185.08
396,666.59

38.65%
2.59%
11.15%
1.53%
46.08%

Totals

$

860,752.50

100.00%

$

24,495
34.92

$

32.41

$

47.82

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 38

Barren County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payments
Controlled Intake Payments
Court Costs Supplement HB 413
Court Costs, HB452
DUI Service Fees
Federal Prisoner Payment
Federal Reimbursements
Inmate Calling Card Sales
Inter-county Jail Contracts
Jail Bond Acceptance Fees
Jail Medical Payments
Jail Operation Pay (Allotment)
Medical Co-Pay from Inmates
Miscellaneous Revenues
Reimbursements
SB 332 Prisoner Payments
SSA Incentive Payments
Telephone Commission
Work Release Program
Interest

$ 390,106.80
221,760.73
11,400.10
16,867.04
5,729.68
180.00
90.00
100,616.49
140,871.72
8,961.50
56,315.38
135,266.28
31,579.22
173.66
38,854.87
149,738.97
10,000.00
21,841.47
9,042.05
404.04

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Canteen Materials/Phone Cards
Cleaning Supplies
Communication Equipment
Contracts with Private Agencies
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment

$

22,839.00
75,900.00
65,100.00
22,735.35
1,104.00
700.00
5,125.00
186,556.95
2,112.46
11,868.30
48,185.42
143,989.55
20,066.23

$ 1,349,800.00

Page 39

Barren County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

141.63
632,691.47
270,438.10
11,918.36
66,282.86
9,403.51
3,141.81

$ 1,600,300.00

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

10,270.00
837,446.01
140,871.72
360,808.23
404.04
250,500.00

0.64%
52.33%
8.80%
22.55%
0.03%
15.65%

Totals

$ 1,600,300.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

64,203
24.93

$

23.74

$

6.35

250,500.00
250,500.00
-

Page 40

Bath County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs, Jail Operation
DUI. Service Fee
Interest
Jail Medical Allotment
Jail Operation Pay
Miscellaneous Receipts

$

22,506.99
1,432.69
236.38
2,975.82
35,260.30
465.19

$

62,877.37

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Expenses
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Training, Dues, and Subscriptions
Transportation Expenditures

$ 231,962.96
5,390.00
4,505.22
3,459.96
1,499.49
31,435.85
4,334.47
100.00
6,593.40

289,281.35

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

62,175.80
465.19
236.38
226,403.98

21.50%
0.16%
0.08%
78.26%

Totals

$

289,281.35

100.00%

Per Capita Contribution Per County Population

$

19.62

226,403.98
226,403.98
-

Page 41

Bell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Fees
Booking Fees
Controlled Intake
Court Costs Supplement
Court Costs, Jail Operation
DUI. Service Fees
Jail Medical Allotment
Jail Operation Pay
Social Security Incentive Pay
Telephone Commissions
Work Release
Miscellaneous Revenue

$

5,195.00
43,709.50
35,227.20
11,400.10
13,191.92
4,488.31
10,911.20
178,154.52
15,800.00
8,241.29
4,340.00
1,583.01

Expenditures:
Bonds and Insurance
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

6,700.00
9,744.20
134,437.69
8,279.00
1,742.58
6,267.23
18,629.43
2,538.07
775.47
396,486.55
147,353.60
33,794.09
2,372.05
1,018.30
66,145.25

$

332,242.05

Page 42

Bell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

500.00
5,201.44

$

841,984.95

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

509,742.90
509,742.90

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Funding from Fiscal Court

$

15,800.00
253,373.25
63,068.80
509,742.90

1.88%
30.09%
7.49%
60.54%

Totals

$

841,984.95

100.00%

$

24,276
34.34

$

34.34

$

17.18

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 43

Big Sandy Regional
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
County Contributions
Federal Prisoner Payment
Inter-County Jail Contract With Other Counties
Interest
Jail Operation Pay
Jail Reimbursements
Miscellaneous Revenues
Other Receipts
Prisoner Reimbursements - Per Diem Fees
Reimbursements/Refunds
SSA Incentive Pay
Telephone Commission

$1,180,749.00
1,295.00
139,344.00
7,763.38
484,576.29
9,726.17
12,715.00
6,222.07
136,371.23
3,119.99
36,221.37
58,261.71

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 148,075.00
689,880.51
20,970.12
739.43
77,913.20
168,802.62
18,080.88
37,124.34
16,436.99
8,618.70
756,583.61
244,805.84
55,100.00
30,489.43
24,070.00
3,314.46
192,902.45

$ 2,076,365.21

Page 44

Big Sandy Regional
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Training, Dues and Subscriptions
Transportation

$

1,231.26
10,349.30

$ 2,505,488.14

Excess of Expenses Over Operating Receipts
Prior Year Surplus Used to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Prior Year Surplus Used

$

37,516.37
484,576.29
139,344.00
226,416.17
1,188,512.38
429,122.93

1.49%
19.34%
5.56%
9.04%
47.44%
17.13%

Totals

$ 2,505,488.14

99.99%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service

$

85,795
29.20

$

21.16

429,122.93
429,122.93
-

Page 45

Boone County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
Court Facility Fees
Digital Fingerprinting
DUI Service Fee
Federal Prisoner Payments
Jail Housing Fees
Jail Medical Fees
Jail Operation Medical Fees
Jail Operation State Fees
Jail Prisoner Reimbursements
Jail State Court Costs
Jail Work Release
Miscellaneous Revenues
NKADD Tax Fund Payment
Reimbursements
State Inmate Payment
Telephone Commissions
Interest on Deposits

$

3,958.16
11,400.10
49,992.00
21,690.07
334,303.26
64,341.97
2,261.76
67,139.18
172,221.48
65,040.00
100,536.68
53,080.00
9,195.10
13,750.00
25.00
622,407.03
77,124.60
1,881.10

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Contracted Services
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Transportation

$

20,000.00
1,321,860.00
15,000.00
471,813.93
29,242.26
88,041.98
273,369.00
36,696.26
4,413.38
1,253,696.18
534,002.07
18,131.42
15,131.00

$ 1,670,347.49

Page 46

Boone County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions

$

89,985.22
12,258.92

$ 4,183,641.62

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 2,513,294.13
2,513,294.13

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

334,303.26
995,394.54
3,958.16
334,810.43
1,881.10
2,513,294.13

8.00%
23.80%
0.09%
8.00%
0.04%
60.07%

Totals

$ 4,183,641.62

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

85,147
49.13

$

33.61

$

24.80

-

Page 47

Bourbon County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Acceptance Fees
Court Costs
DUI Fees
HB413-Court Costs Supplemental
Interest
Jail Contracts Counties
Jail Medical - State
Jail Operation - State
Jail Work Release
Medical Reimbursements
Medical-Co-Pay
Miscellaneous Revenue
SB332-Jail Booking Fees
Service Fee
Social Security Incentive Pay
State Prisoners
Telephone Communications
Interest-Jail CD'S-Construction

$

3,503.00
13,045.77
5,722.01
11,400.10
2,219.14
210,675.00
8,908.49
134,677.56
9,455.00
3,967.76
420.50
3,484.21
14,231.40
4,021.50
2,800.00
63,984.60
1,116.95
45,919.64

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Service Agreements
Staff Uniforms, Supplies and Equipment

$

15,870.89
1,381,587.50
17,009.21
123,674.48
1,794.42
32,025.00
40,211.10
95,874.28
3,570.38
755.79
458,051.86
151,175.00
2,469.54
5,043.48

$

539,552.63

Page 48

Bourbon County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

56,181.15
1,121.07
1,804.35

$ 2,388,219.50

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,848,666.87
1,848,666.87

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

2,800.00
237,738.53
210,675.00
40,200.32
48,138.78
1,848,666.87

0.12%
9.95%
8.82%
1.68%
2.02%
77.41%

Totals

$ 2,388,219.50

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

31,025
75.95

$

31.41

$

94.21

-

Page 49

Boyd County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Charges for Services
Court Costs
DUI State Fees
Housing Juveniles
Jail Medical
Jail Operation Fees
Miscellaneous
Miscellaneous Payments
Prisoner Reimbursements
Reimbursements (Medical)
State Grant
State Prisoners
Telephone Commission
Vending Machine Commission
Interest

$

5,896.24
30,456.92
5,667.30
13,277.67
12,063.76
132,225.26
4,491.94
1,826.72
75,843.56
23,808.02
2,194.39
205,335.04
29,973.27
430.89
367.44

Expenditures:
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Communication Equipment
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Expenditures
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 367,841.00
3,422.18
1,612.80
229,531.99
71,931.62
14,449.28
42,431.31
54,501.18
25,501.97
36,508.78
663,550.70
214,527.23
27,622.28
18,100.00
5,095.45
61,134.73

$

543,858.42

Page 50

Boyd County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues, and Subscriptions
Transportation Expenses

$

843.57
2,102.52

$ 1,840,708.59

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,296,850.17
1,296,850.17

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

387,942.67
13,277.67
142,270.64
367.44
1,296,850.17

21.08%
0.72%
7.73%
0.02%
70.45%

Totals

$ 1,840,708.59

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

54,750
32.31

$

25.59

$

26.07

-

Page 51

Boyle/Mercer
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Boyle Court Costs
Boyle DUI Fees
Boyle State Allotment
Boyle Work Release
Boyle Medical Payments
KLCFCA - Annual Grant
Canteen-Phone Card
Class C Felons
Class C Medical
Class D Felons
Class D Medical
Contract-Other Co
Control Intake Medical
Federal Prisoners
Home Incarceration
Jailer Bond Fees
Mercer Contribution
Mercer Court Costs
Mercer Debt Reimbursements
Mercer DUI Fees
Mercer State Allotment
Mercer Work Release
Prisoner Stay Payments
Reimbursements-Canteen Salary
Reimbursements-Inmate Hygiene
Reimbursements-Inmate Medical
Reimbursements-Miscellaneous
Soc Sec Incentive
State Control Intake
Telephone Commissions
Interest-Checking
Expenditures:

$

Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements

$

14,262.65
5,273.99
137,190.48
18,973.00
8,309.16
214,659.00
17,860.00
73,062.00
5,672.70
594,483.60
46,157.06
26,258.40
17,111.69
159.45
1,124.00
5,165.00
261,000.00
8,847.16
75,527.91
3,220.03
51,242.82
12,426.48
103,573.24
14,815.52
3,445.15
14,324.00
11,040.29
7,800.00
220,391.40
60,027.52
5,927.25

41,639.10
405,373.75

$ 2,039,330.95

Page 52

Boyle/Mercer
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Juvenile Detention
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Home Incarceration
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Expenses
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses

$

5,828.00
41,737.20
289,216.59
9,233.87
334.50
14,323.31
48,071.70
220,576.67
13,763.69
17,888.12
972,266.34
464,775.39
59,072.77
16,980.24
86,058.18
3,505.70
4,670.23

2,715,315.35

Excess of Expenditures Over Operating Revenues
Additional Funding to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

7,959.45
1,399,883.74
26,258.40
262,774.20
342,455.16
675,984.40

0.29%
51.56%
0.97%
9.68%
12.61%
24.90%

Totals

$ 2,715,315.35

100.00%

675,984.40
675,984.40
-

Page 53

Boyle/Mercer
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

87,412
31.00

$

26.36

$

23.94

Page 54

Bracken County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs - Jail Operation
DUI Fees
Home Incarceration Fees
Jail Medical Payments
Jail Operations
Miscellaneous
Prisoner Fees (House Bill 332)
Work Release
Interest

$

367.44
1,640.15
65.00
1,893.84
25,248.46
84.11
22,230.68
1,308.00
13.70

$

52,851.38

Expenditures:
Bonds and Insurance
Home Incarceration
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenditures
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Training, Dues and Subscriptions
Transportation

$

111.65
73.25
103,388.57
94.00
10,336.32
8,121.41
30,879.46
4,715.30
861.23
2,695.35
1,360.28

162,636.82

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

109,785.44
109,785.44
-

Page 55

Bracken County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

29,149.89
23,687.79
13.70
109,785.44

17.92%
14.56%
0.01%
67.50%

Totals

$

162,636.82

100.00%

Per Capita Contribution Per
County Population

$

12.61

Page 56

Breathitt County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collection - Circuit Clerk
DUI Fees
Jail Bond Collection Fees
Miscellaneous Revenue
Social Security Administration Incentive Payments
State Jail Allotment
State Jail Medical Payments
Telephone Commissions
Interest Earned

$

32,315.58
2,896.60
110.00
358.00
3,200.00
55,223.12
4,434.42
1,102.66
177.32

$

99,817.70

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

28,000.00
1,801.32
52,874.28
155,514.00
443.00
2,372.00
1,923.60
40,400.21
1,282.53
32,559.85
167,723.17
25,948.01
11,212.12
1,899.50
9,605.32

533,558.91

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

433,741.21
433,741.21
-

Page 57

Breathitt County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category
Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Amount

Percentage

$

3,200.00
94,869.72
1,570.66
177.32
433,741.21

0.60%
17.78%
0.29%
0.03%
81.29%

$

533,558.91

100.00%

$

4,125
68.30

$

63.21

$

27.22

Page 58

Breckinridge County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felons
Collection of Per Diem Fees
Court Costs
DUI Fees
Jail Allotment
Jail Bond Fees
Juvenile Per Diem
Litter Abatement
Medical Allotment
Miscellaneous Receipts
Prisoner Reimbursements
Reimbursements
State Prisoners
Telephone Reimbursement
Work Release
Interest

$

50,929.44
28,826.13
6,758.16
2,659.09
35,239.54
1,065.00
13,500.00
37,202.34
3,300.18
9,405.83
73,528.61
5,262.51
1,307,261.12
49,716.81
10,145.50
1,001.35

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 442,845.86
22,447.32
5,076.57
185,175.93
6,246.14
50,466.73
110,252.51
9,320.70
1,458.23
565,956.63
98,243.88
58,993.64
3,053.07
125,124.93

$ 1,635,801.61

Page 59

Breckinridge County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

7,434.20
4,364.61

$ 1,696,460.95

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$ 1,419,647.53
215,152.73
1,001.35
60,659.34

83.68%
12.68%
0.06%
3.58%

Totals

$ 1,696,460.95

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

66,150
25.65

$

18.95

$

3.16

60,659.34
60,659.34
-

Page 60

Bullitt County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payment
Court Cost Supplement
Court Costs, Jail
DUI Service Fee
Home Incarceration
Inmate Reimbursements
Inter-county Contracts
Jail Medical Payments
Jail Operation Payments
Jailers Bond Fee
Juvenile Per Diem
Reimbursements
State Prisoner Payment
Telephone Commissions
Work Release
Miscellaneous

$ 246,082.20
12,833.71
60,486.75
6,507.69
47,993.34
5,391.18
86,007.14
39,962.16
76,660.36
45,732.36
68,564.43
14,941.00
157,047.00
66,715.24
54,347.00
203.30

Expenditures:
Bonds and Insurance
Food, Food Preparation and Equipment
Home Incarceration
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

56,328.73
233,932.30
16,031.25
130,505.00
14,757.41
150,510.67
67,933.94
28,390.61
12,135.90
1,200,117.87
516,673.36
52,697.36
15,559.84
144,488.41

$

989,474.86

Page 61

Bullitt County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

6,893.80
43,929.21

$ 2,690,885.66

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,701,410.80
1,701,410.80

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$

668,144.30
86,007.14
235,323.42
1,701,410.80

24.82%
3.20%
8.75%
63.23%

Totals

$ 2,690,885.66

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

64,924
39.44

$

39.44

$

25.53

-

Page 62

Butler County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Controlled Intake Other Counties
County Payment Receipt
Court Costs Supplement (HB413)
Court Costs
DUI Fees
Fees SB 332
Home Incarceration
Jail Medical Payments
State Fees
State Prisoners
Telephone Commission
Work Release
Miscellaneous

$

2,071.42
190.75
11,400.10
500.00
2,290.06
39,502.13
22,302.10
4,083.59
37,475.50
196,386.08
11,033.89
3,760.00
3,793.72

Expenditures:
Bonds and Insurance
Cleaning Supplies
Food, Food Preparation and Equipment
Home Incarceration
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

3,500.00
5,160.80
53,674.78
5,460.86
16,836.22
1,042.78
2,798.92
8,062.42
7,233.09
1,057.31
92.81
307,829.99
118,484.13
642.36
2,161.59

$

334,789.34

Page 63

Butler County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

550.00
4,268.87

$

538,856.93

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

204,067.59
204,067.59

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$

252,135.33
2,071.42
80,582.59
204,067.59

46.80%
0.38%
14.95%
37.87%

Totals

$

538,856.93

100.00%

$

16,425
31.61

$

31.61

$

15.27

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 64

Caldwell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts, Other Counties
Court Costs
Diet Fees
DUI Fees
HB413 Court Costs Supplement
Jail Allotment
Jail Medical Payment
Miscellaneous Revenue
Prisoner Reimbursements
Social Security Administration - Incentive Payment
State Reimbursement
Telephone Commissions
Interest On Checking

$

74,351.99
10,168.26
10,215.35
1,946.34
11,400.10
49,551.48
3,596.66
426.00
68,596.54
2,200.00
1,426.80
8,000.76
231.34

Expenditures:
Bonds and Insurance
Cleaning Supplies
Data Processing and Service Total
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

12,000.00
3,642.75
510.00
24,941.67
727.21
1,846.68
11,496.49
2,893.83
1,335.79
594.62
278,412.79
97,874.47
4,463.20
22,530.60

$

242,111.62

Page 65

Caldwell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

3,690.44
4,148.25

$

471,108.79

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

228,997.17
228,997.17

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

2,200.00
78,089.64
74,351.99
87,238.65
231.34
228,997.17

0.46%
16.58%
15.78%
18.52%
0.05%
48.61%

Totals

$

471,108.79

100.00%

$

12,737
36.99

$

36.99

$

17.78

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 66

Calloway County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs, Jail Operation
DUI Service Fees
Employee Health Insurance - Reimbursements
General Prisoner Population
Inter County Jail Contracts
Jail Medical Allotment
Jail Operation Allotment
Other Revenues
Reimbursements
Reimbursements From Prisoners - Medical
Social Security Incentive
State Prisoner
Telephone Commissions
Interest Income

$

13,359.59
6,150.48
8,225.52
6,408.00
180,761.73
9,160.48
80,108.16
628.61
76,432.52
10,509.20
5,200.00
900,306.11
24,227.29
334.13

$ 1,321,811.82

$ 360,790.81
81,801.21
7,385.05
43,947.83
26,353.66
175,945.93
6,341.78
1,415.81
664,712.19
153,431.14
4,951.66
67,322.74
5,971.10
1,410.19

1,601,781.10

Expenditures:
Capital Projects and Debt Service
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenditures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation
Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

279,969.28
279,969.28
-

Page 67

Calloway County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

5,200.00
1,009,084.82
180,761.73
126,431.14
334.13
279,969.28

0.32%
63.00%
11.29%
7.89%
0.02%
17.48%

Totals

$ 1,601,781.10

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

59,567
26.15

$

20.10

$

8.05

Page 68

Campbell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fee
Court Costs
DUI Fees
Federal Prisoners
HB413 Court Fees
Home Incarceration Fees
Inmate Class-D
Inmate Medical Co-Pay
Insurance Reimbursements
Jail Bond
Jail Miscellaneous - Reimbursements
Phone Commission
Service Fees/Credit Cards
Service Fees/Per Day-Diem
Social Security Administration Incentive Payment
State Fees
State Medical
State Prisoners
Telephone Reimbursements
Vending Commission
Vending Commission-RCC
Work Release
Workmen's Comp Refunds
Interest

$

61,434.21
55,706.29
22,602.37
16,680.00
6,555.60
1,720.00
48,301.60
13,979.48
4,498.93
5,782.50
5,490.01
73,949.20
3,905.25
57,847.60
11,800.00
219,080.40
41,796.63
375,976.43
2,641.96
1,351.55
178.76
28,398.60
2,969.17
2,053.77

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Consultants
Contracts with Private Agencies
Data Processing and Service
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures

$

53,043.78
1,747,671.62
14,649.17
21,606.00
8,088.69
13,910.86
39,770.89
202,192.03
80,764.27

$ 1,064,700.31

Page 69

Campbell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 130,336.64
26,112.24
72,915.88
407,942.01
15,645.77
4,889.07
1,540,632.40
617,467.93
8,000.00
21,335.99
11,345.98
112,135.97
10,769.72
24,397.51

$ 5,185,624.42

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 4,120,924.11
4,120,924.11

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

28,480.00
783,998.80
250,167.74
2,053.77
4,120,924.11

0.55%
15.12%
4.82%
0.04%
79.47%

Totals

$ 5,185,624.42

100.00%

-

Page 70

Campbell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

66,607
75.90

$

49.66

$

47.23

Page 71

Carlisle County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
DUI Service Fees
Jail Court Costs
Jail Medical
Jail Operation/Allotment
Juvenile State Refund
Interest

$

908.44
348.37
2,079.64
49,367.56
2,625.62
18.80

$

55,348.43

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenditures
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

93,289.00
1,880.00
806.98
433.33
23,329.98
3,813.10
660.00
2,395.35
2,005.02

128,612.76

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Other Income
Funding from Fiscal Court

$

55,329.63
18.80
73,264.33

43.02%
0.01%
56.97%

Totals

$

128,612.76

100.00%

Per Capita Contribution Per
County Population

$

13.80

73,264.33
73,264.33
-

Page 72

Carroll County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payments
Contracts With Other Counties
Court Costs
Court Costs Supplement
Drug Testing Fees
DUI Service Fees
Federal Grant
General Prisoner Population
Jail Bond Fees
Miscellaneous Revenues
Reimbursements
Social Security Administration
State Bed Allotment
State Medical Allotment
State Prisoners
Telephone Commissions
Work Release
Interest On Certificate of Deposits
Interest On Checking

$ 134,762.73
564,060.30
16,352.34
11,400.10
33,269.19
4,905.35
4,531.00
86,743.22
9,227.59
144,943.32
8,251.39
3,800.00
33,630.10
2,685.76
380,589.47
58,538.84
21,000.67
6,124.89
1,432.91

Expenditures:
Bonds and Insurance
Cleaning Supplies
Communication Equipment
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel

$

22,390.00
9,502.46
944.19
146,048.96
11,538.48
5,272.00
32,715.92
30,242.97
9,019.81
6,594.46
533,330.83
246,909.56
52,174.71
16,500.00

$ 1,526,249.17

Page 73

Carroll County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

3,300.85
71,344.05
5,386.40
3,889.80

$ 1,207,105.45

Excess of Revenues Over Expenditures
Funding from Fiscal Court

$

319,143.72
0.00

Balance

$

319,143.72

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$

8,331.00
584,325.85
564,060.30
361,974.22
7,557.80

0.53%
38.29%
36.96%
23.72%
0.50%

Totals

$ 1,526,249.17

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

57,894
20.76

$

20.76

$

(30.85)

Page 74

Carter County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Commissary Reimbursements
Contracts With Other Counties
Court Costs
Court Housing Fees
DUI Fees
Federal Prisoner Payments
Inmate SSA Payment
Jail Bed Allotment
Miscellaneous
Prisoner Reimbursements
Reimbursements
State Medical Allotment
State Prisoners
Telephone Commission
Interest

$

27,158.44
4,624.40
49,452.94
17,454.68
7,810.38
4,173.32
843,802.11
6,200.00
57,127.08
2,910.71
6,778.35
56,702.94
17,747.68
165,508.80
117,995.77
1,087.55

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenditures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

10,000.00
377,042.50
35,884.56
140,372.92
1,760.00
7,373.21
27,064.00
53,079.16
97,225.39
4,336.95
1,360.46
592,308.34
221,778.07
54,706.54
4,133.71
53,835.84

$ 1,386,535.15

Page 75

Carter County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

312,092.22
312,092.22
0.00

Funding Sources:
Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

850,002.11
262,011.56
49,452.94
223,980.99
1,087.55
312,092.22

50.05%
15.42%
2.91%
13.19%
0.06%
18.37%

Totals

$ 1,698,627.37

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$ 1,698,627.37
$

Balance

Category

2,496.48
13,869.24

$

50,559
33.03

$

25.57

$

11.37

Page 76

Casey County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bed Allotment
Booking
Class D Housing
Controlled Intake
Court Costs
DUI Fees
Inmate Pay Pass Through
Inter-county Contract
Jail Fees
Medical Allotment
Miscellaneous Reimbursements
Parole Violators
Telephone Commission
Work Release
Interest

$

38,018.62
15,388.58
797,791.94
267,644.96
4,481.98
5,134.73
68.00
482,357.51
9,474.98
14,861.59
16,756.95
9,702.66
87,823.84
5,824.25
87.45

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Data Processing and Service
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Narcotics Enforcement Unit
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 441,526.87
28,702.16
491.00
36.00
160,052.29
584.10
188.00
15,065.72
21,980.33
91,393.17
7,500.00
5,965.73
137.39
642,295.88
175,872.77
4,748.92
99,892.50

$ 1,755,418.04

Page 77

Casey County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

7,029.38
10,140.81

$ 1,713,603.02

Excess of Revenues Over Expenditures
Funding from Fiscal Court

$

41,815.02
0.00

Balance

$

41,815.02

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$ 1,127,933.82
482,357.51
145,039.26
87.45

64.26%
27.48%
8.26%
0.005%

Totals

$ 1,755,418.04

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

65,308
26.24

$

19.48

$

(2.60)

Page 78

Christian County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Charges for Services
Class D Felon Pay
Court Costs Supplement
Court Costs, Jail
DUI Service Fee
Federal Prisoner
Home Incarceration
Insurance Proceeds
Jail Contract with Other Counties
Jail Medical Payment
Jail Operation Pay
Jail Work Release
Jailers Bond Acceptance Fees
Miscellaneous Revenues
Other Charges for Services
Social Security Administration
State Prisoner Payments
Telephone Commissions
Interest

$

26,537.31
1,815,369.97
11,417.25
36,755.47
15,595.39
136,855.49
5,280.00
464.39
322,930.42
17,170.76
238,568.52
48,818.00
2,975.00
51,463.85
1,295,389.48
15,800.00
1,200,514.11
212,144.28
7,254.39

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Contracted Services
Data Processing and Service Total
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses

$ 106,122.00
762,216.45
56,044.74
13,351.44
9,401.57
49,808.18
872,503.85
117,913.42
31,396.72

$ 5,461,304.08

Page 79

Christian County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

86,741.17
413,624.73
24,409.47
3,583.00
1,799,903.23
325,548.67
7,563.86
27,072.78
283,788.80
25,144.07
41,575.79

$ 5,057,713.94

Excess of Revenues Over Expenditures
Funding from Fiscal Court

$

403,590.14
0.00

Balance

$

403,590.14

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$

152,655.49
3,335,391.47
322,930.42
1,642,607.92
7,718.78

2.80%
61.07%
5.91%
30.08%
0.14%

Totals

$ 5,461,304.08

100.00%

Page 80

Christian County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

255,521
19.67

$

16.69

$

(5.71)

Page 81

Clark County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Charge for Weekenders
Contracts With Other Counties
Court Costs Supplement
Drug Test
DUI Fines
Federal Prisoners
Fines SB 332
HB 452
Jailer Bond
Medical Allotment
Medical Jail
Miscellaneous Jail
SSA Fee
State Fees
State Prisoners
Telephone
Work Release
Interest

$

6,290.00
52,523.61
11,400.10
1,110.58
10,288.22
26,619.77
52,328.14
29,909.58
7,890.00
11,050.52
2,380.73
802.47
9,200.00
157,268.52
427,814.04
36,773.79
11,980.00
133.09

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment

$ 152,804.75
24,760.44
5,976.13
136,664.69
24.00
9,697.05
25,301.63
16,990.69
90,806.53
4,857.44
39,437.49
636,672.51
204,090.32
69,034.44
1,486.22

$

855,763.16

Page 82

Clark County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 138,539.68
4,675.33
2,283.66

$ 1,564,103.00

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

35,819.77
647,730.98
52,523.61
119,555.71
133.09
708,339.84

2.29%
41.41%
3.36%
7.64%
0.01%
45.29%

Totals

$ 1,564,103.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

67,863
22.67

$

20.42

$

20.61

708,339.84
708,339.84
-

Page 83

Clay County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
Court Costs Supplement
Court Costs-Jail Operation
DUI Fees
FICA Incentive Payment
Jail Operation Payment
Litter Abatement
Medical Allotment
Miscellaneous Revenue
Phone Commission
Reimbursements
State Prisoner Payments
Interest

$ 509,229.00
11,400.10
10,436.05
2,365.17
27,800.00
102,555.00
42,321.16
136,817.63
118.00
43,888.79
33,998.01
967,302.83
957.71

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Contracts with Private Agencies
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

51,900.00
582,740.00
55,810.06
3,309.00
225,698.73
10,727.42
53,106.64
181,887.53
15,573.22
1,678.76
653,025.66
273,100.08
76,979.37
45,796.54
6,382.94
128,987.31

$ 1,889,189.45

Page 84

Clay County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

7,680.52
8,639.00

$ 2,383,022.78

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

27,800.00
1,273,197.94
509,229.00
78,004.80
957.71
493,833.33

1.17%
53.43%
21.37%
3.27%
0.04%
20.72%

Totals

$ 2,383,022.78

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

101,470
23.48

$

17.74

$

20.36

493,833.33
493,833.33
-

Page 85

Clinton County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement
Court Costs, Jail Operation
DUI Service Fee
Jail Fee Booking
Jail Medical Allotment
Jail Operation Payment (Allotment)
Other Receipts
SSA Prisoner Payments
Telephone Commissions
Interest On Checking

$

1,844.47
34,014.50
2,847.17
36,859.07
3,630.80
44,495.50
1,984.76
400.00
4,486.04
292.16

$

130,854.47

Expenditures:
Bonds and Insurance
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Transportation

$

9,828.40
195.51
24,629.20
4,750.00
326.56
2,497.00
5,473.30
14,154.24
1,157.40
1,279.82
142,049.00
36,029.27
334.94
19,305.40
1,573.81

263,583.85

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

132,729.38
132,729.38

Balance

$

265,458.76

Page 86

Clinton County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

400.00
86,832.44
43,329.87
292.16
132,729.38

0.15%
32.94%
16.44%
0.11%
50.36%

Totals

$

263,583.85

100.00%

$

9,490
27.01

$

27.01

$

13.89

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 87

Crittenden County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bed Allotment - State
Board - Housing Jail
Booking Fees - Prisoner
Court Costs -Circuit
Court Costs Supplement
DUI Fees
Jail Bond Acceptance Fees
Juvenile Justice
Medical Allotment
Miscellaneous
Reimbursements For Medicine
Telephone Commissions
Work Release
Interest

$

27,499.91
21,225.00
5,995.50
3,291.39
8,202.56
1,343.17
1,558.00
400.00
2,520.94
940.48
458.46
2,246.44
1,195.00
49.88

Expenditures:
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Expenditures
Office Equipment and Supplies
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities

$

11,965.28
588.76
19,601.96
150.00
703.10
60.17
3,138.83
69,933.20
8,338.96
1,204.12
5,087.02
170,581.55
31,517.37
13,447.78

$

76,926.73

Page 88

Crittenden County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues, and Subscriptions
Transportation Expenses

$

250.00
1,476.52

$

338,044.62

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

261,117.89
261,117.89

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

44,198.45
32,678.40
49.88
261,117.89

13.08%
9.67%
0.01%
77.24%

Totals

$

338,044.62

100.00%

$

6,435
51.94

$

50.08

$

29.02

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 89

Cumberland County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fee
Court Costs
Court Costs HB 413
DUI Fees
Jail Medical
Jail Operation
Prisoner Reimbursement Per Diem
Reimbursements
Interest

$

1,385.34
3,603.83
11,400.10
2,491.53
2,775.72
30,278.38
2,767.75
98.00
388.29

$

55,188.94

Expenditures:
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenditures
Medical Expenditures
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation

$

88.25
91,730.95
3,196.00
13,117.84
19,999.92
10,085.56
2,432.03
20,116.80

160,767.35

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

Amount
$

$

Percentage

50,549.56
4,251.09
388.29
105,578.41
160,767.35

Per Capita Contribution Per County Population

31.45%
2.64%
0.24%
65.67%
100.00%
$

14.73

105,578.41
105,578.41
-

Page 90

Daviess County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contract Housing - KY
Contract Services - Highway Maintenance
Court Costs
DUI Fees
Federal Prisoner Housing
Guard Hour Reimbursements
Home Monitoring Fees
IN - Housing Other
IN DOC - State Prisoners
Inmate Reimbursement Fees
KY DOC State Prisoners
Medical Discounts
Medical Reimbursements - Others
Miscellaneous
Prisoner Benefit Uniforms
Social Security Incentive
State Bed Allotment
State Medical Allotment
Telephone Commissions
Work Release Fees
Interest Income

$

16,271.00
2,005.00
85,803.49
23,438.64
4,202.10
10,475.00
5,152.00
111,155.00
1,200,640.00
296,991.22
3,020,012.42
1,006.94
74,275.86
46,908.00
82,435.25
14,600.00
363,159.24
22,390.86
165,204.96
44,372.83
8,303.19

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Communication Equipment
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Expenditures
Office Equipment and Supplies
Other Expenditures

$

95,304.09
445,052.56
2,885.70
719,723.93
580.57
25,076.16
56,700.15
321,579.67
104,275.52
48,827.70

$ 5,598,803.00

Page 91

Daviess County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Food
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses
Staff Uniforms, Supplies and Equipment

$2,035,665.87
1,112,236.90
61,087.99
246,573.11
8,049.70
9,164.55
13,056.33

$ 5,305,840.50

Excess of Revenues Over Expenditures
Funding from Fiscal Court

$

292,962.50
0.00

Balance

$

292,962.50

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$

18,802.10
3,516,809.65
1,328,066.00
726,822.06
8,303.19

0.34%
62.81%
23.72%
12.98%
0.15%

Totals

$ 5,598,803.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

229,844
23.08

$

21.15

$

(3.16)

Page 92

Edmonson County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Jail Operation
Court Costs Supplements
DUI Service Fee
Jail Medical Allotment
Jail Operation Payment Allotment
Jailer Bond Acceptance Fee
Prisoner Reimbursements

$

4,888.39
11,400.10
1,093.32
2,456.56
25,257.94
65.00
19,906.96

$

65,068.27

Expenditures:
Food, Food Preparation and Equipment
Housing Prisoners
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Transportation

$

413.66
142,074.00
27,576.08
65.00
100.00
31,546.91
3,178.96
153.25
4,796.91

209,904.77

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

45,096.31
19,971.96
144,836.50

21.49%
9.51%
69.00%

Totals

$

209,904.77

100.00%

Per Capita Contribution Per County Population

$

12.15

144,836.50
144,836.50
-

Page 93

Elliott County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Service Fee
HB 413
Jail Medical Payments
Jail Operation
Prisoners Reimbursements
Interest Earnings

$

1,184.76
1,261.83
11,400.10
1,675.38
25,257.94
2,290.00
7.21

$

43,077.22

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Transportation Expenses

$

85,544.00
400.00
4,290.87
220.00
21,164.46
3,149.52
3,471.49

118,240.34

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

40,780.01
2,290.00
7.21
75,163.12

34.48%
1.94%
0.01%
63.57%

Totals

$

118,240.34

100.00%

Per Capita Contribution Per County Population

$

11.00

75,163.12
75,163.12
-

Page 94

Estill County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collection, HB 452
DUI Fees
HB413 Court Costs Supplement
Jail Bond Collection Fees
Jail Reimbursements
Miscellaneous Revenues
Social Security Administration Finders Fee
State Jail Medical
State/Jail Allotment
Telephone Commissions
Work Release
Interest

$

4,388.24
1,937.62
11,400.10
5,535.40
173.90
1,133.00
1,000.00
3,804.40
49,508.04
2,728.25
3,227.75
49.98

Expenses:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Contracted Services
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Service Agreements
Telephone and Utilities

$

38,629.51
12,018.52
3,861.97
1,133.00
31,555.38
71,195.00
1,188.25
4,908.20
22,487.00
3,244.17
2,175.52
217,431.62
60,857.83
986.44
9,411.26

$

84,886.68

Page 95

Estill County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

2,352.40
1,763.39

$

485,199.46

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

400,312.78
400,312.78

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

1,000.00
71,038.40
12,798.30
49.98
400,312.78

0.21%
14.64%
2.64%
0.01%
82.50%

Totals

$

485,199.46

100.00%

$

8,030
51.56

$

50.06

$

26.40

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 96

Fleming County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Fees
General Prisoner Population
Interest
Jail Medical Payment
Miscellaneous
State Jail Allotment
Other Revenue

$

3,026.06
2,295.08
33,536.18
0.05
3,413.30
20.00
39,819.82
11,400.01

$

93,510.50

Expenditures:
Food, Food Preparation and Equipment
Juvenile Expenditures
Housing Prisoners
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

657.31
3,909.00
157,080.00
9,896.41
11.98
290.00
29,799.12
8,699.02
468.90
2,267.96
23,815.47

236,895.17

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

143,384.67
143,384.67
-

Page 97

Fleming County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

48,554.26
44,956.19
0.05
143,384.67

20.49%
18.98%
0.00%
60.53%

Totals

$

236,895.17

100.00%

Per Capita Contribution Per
County Population

$

9.90

Page 98

Floyd County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Controlled Intake Prisoner
DUI Service Fee
Inmate - Medical
Inter-County Prisoner
Jail Bond Acceptance Fees
Jail Medical Allotment
Jail Operation Allotment
Miscellaneous
Social Security Administration
Telephone Commissions
Interest Income

$ 321,381.98
13,000.67
4,069.58
975.00
4,091.63
77,094.11
123,016.80
24,475.57
22,800.00
27,899.42
430.44

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Payroll - Employee Benefits
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Expenditures
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Food
Payroll - Medical Personnel
Telephone and Utilities
Training, Dues, and Subscriptions

$

50,000.00
466,204.58
49,213.10
292,897.92
196,411.57
9,912.98
2,399.06
39,067.10
79,348.01
9,547.80
18,017.61
555,261.58
91,012.10
7,912.50
60,195.83
3,943.80

$

619,235.20

Page 99

Floyd County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Transportation Expenses
Staff Uniforms, Supplies and Equipment

$

12,061.03
2,933.31

$ 1,946,339.88

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,327,104.68
1,327,104.68

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

22,800.00
534,493.56
975.00
60,536.20
430.44
1,327,104.68

1.18%
27.46%
0.05%
3.11%
0.02%
68.18%

Totals

$ 1,946,339.88

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

55,699
34.77

$

26.40

$

31.32

-

Page 100

Franklin County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Fees
DUI Service Fee
Federal Prisoner Receipts
Federal Prisoner Transport Revenues
General Prisoners - Transport
Inmate Fees Administration/Medical
Inter-County Jail Contracts
Jail Court Costs
Jail Medical Allotment
Jail Operation Allotment
Medical and Transport
State Prisoner Payments
Telephone
Work Release Program
Miscellaneous Revenues

$

9,455.00
10,937.00
1,620.00
28,096.00
550.00
94,722.00
652,235.00
55,143.00
9,497.00
135,489.00
92,316.00
1,147,010.00
103,919.00
36,933.00
11,328.00

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Data Processing and Service Total
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

88,911.00
634,748.27
29,227.59
4,131.95
7,807.00
225,340.06
15,130.19
154,579.00
418,319.24
21,124.31
45,796.00
1,365,238.46
555,727.26
3,584.25
213,337.78

$ 2,389,250.00

Page 101

Franklin County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

8,099.89
7,531.33

$ 3,798,633.58

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,409,383.58
1,409,383.58

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$

29,716.00
1,450,392.00
652,235.00
256,907.00
1,409,383.58

0.79%
38.18%
17.17%
6.76%
37.10%

Totals

$ 3,798,633.58

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

109,500
34.69

$

28.89

$

29.28

-

Page 102

Fulton County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contract - Others
Court Costs Supplement
Drug Testing
DUI Fees
Home Incarceration
Jailer's Bond Fee
Medical (State Payment)
Miscellaneous
Other Receipts (Vehicle Impound)
Prisoner Reimbursement
SSA Incentive Payment
State - Court Costs
State - Fees
State - Medical
State Prisoners
State Prisoners - Class D
Telephone Commissions
Work Release
Interest

$

70,690.11
10,570.11
2,760.00
2,477.29
4,282.00
1,620.00
178,139.90
9,237.58
3,906.00
11,982.49
8,200.00
6,396.41
50,799.84
3,476.70
747,498.53
1,291,964.33
34,658.22
4,272.32
621.84

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Contracted Services
Food, Food Preparation and Equipment
Home Incarceration
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$

51,803.62
105,905.98
39,109.56
4,249.61
264,600.25
2,146.90
5,000.00
24,964.74
126,116.62
232,285.81
34,229.48
4,159.54

$ 2,443,553.67

Page 103

Fulton County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 672,935.49
252,465.28
21,000.00
65,577.97
127,092.93
2,511.89
109,138.05

$ 2,145,293.72

Excess of Revenues Over Expenditures
Funding Required

$

298,259.95

Balance

$

298,259.95

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$

8,200.00
2,291,323.11
70,690.11
72,718.61
621.84

0.33%
93.77%
2.89%
2.98%
0.03%

Totals

$ 2,443,553.67

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

94,473
22.66

$

21.53

$

(40.54)

Page 104

Gallatin County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Jail
DUI Jail Service
HB 413
Jail Medical
Jail Operations Pay
Miscellaneous Revenues
Interest

$

14,147.47
3,130.22
16,112.74
1,988.44
25,258.30
734.83
142.41

$

61,514.41

Expenditures:
Communication Equipment
Housing Prisoners
Juvenile Expenses
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

851.99
133,652.92
282.00
6,570.33
42.61
59.88
34,556.05
4,533.91
1,937.27
1,403.03
2,533.98
4,841.08

191,265.05

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

129,750.64
129,750.64
-

Page 105

Galatin County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

60,637.17
734.83
142.41
129,750.64

31.71%
0.38%
0.07%
67.84%

Totals

$

191,265.05

100.00%

Per Capita Contribution Per
County Population

$

16.26

Page 106

Garrard County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Court Costs Supplement
DUI Fees
Jail Medical
Medical Reimbursements
Miscellaneous
Prisoners Reimbursement
State Fees
Work Release
Interest

$

6,487.94
11,400.10
2,994.59
2,816.44
36.77
10.00
20,637.82
33,109.42
720.00
3.06

$

78,216.14

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenditures
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 329,308.51
33,130.00
43,604.08
522.50
27,763.80
4,667.16
592.09
100.00
25,000.08

464,688.22

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

386,472.08
386,472.08
-

Page 107

Garrard County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$

56,808.49
3.06
21,404.59
386,472.08

12.22%
0.00%
4.61%
83.17%

Totals

$

464,688.22

100.00%

Per Capita Contribution Per
County Population

$

23.91

Page 108

Grant County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
AOC Rent - Pretrial
Bond Acceptance Fees
Bond Payment Fees
Canteen
Contracts With Other Counties
Drug Test
DUI Fees
Federal Prisoner Housing
Home Incarceration
Insurance Reimbursement
Medical Allotment
Medical Reimbursements
Miscellaneous
Pay Phone Commission
Reimbursements
SB 332 Revenue Housing
Social Security Incentive
State Fees
State Prisoner
Transports
Work Release Prisoners
Interest

$

28,485.69
2,813.35
7,389.49
5,074.42
223,405.00
24,083.12
7,698.55
951,968.15
4,861.50
689.71
3,346.98
30,792.55
5,934.21
138,164.70
1,490.82
129,727.79
8,400.00
46,097.64
1,233,428.83
700.00
83,512.22
2,528.94

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Communication Equipment
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Expenses
Office Supplies and Equipment
Other Expenses

$

44,200.00
584,396.02
42,546.27
4,859.36
245,303.65
20,553.03
63,896.80
240,599.16
34,248.37
1,256.92

$ 2,940,593.66

Page 109

Grant County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)
Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses

$1,477,280.67
493,296.31
43,310.36
12,780.04
175,298.13
15,924.71
14,498.72

$ 3,514,248.52

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

960,368.15
1,319,057.69
223,405.00
427,844.39
9,918.43
573,654.86

27.34%
37.53%
6.36%
12.17%
0.28%
16.32%

Totals

$ 3,514,248.52

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

110,900
31.69

$

26.42

$

23.59

573,654.86
573,654.86
-

Page 110

Graves County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payments
Court Costs, Jail Operation
DUI Service Fees
Inter-County Jail Contract With Other Counties
Jail (Work Release)
Jail Bond Fees
Jail Medical Payments
Jail Operation Pay
Miscellaneous Payments
Reimbursements/Refunds
State Prisoner Payment (Controlled Intake)
Interest

$ 704,377.02
39,183.05
6,618.68
49,004.21
14,809.00
7,181.35
3,248.24
89,560.44
54,225.32
24,778.35
62,319.25
452.77

$ 1,055,757.68

$ 154,159.84
42,039.35
154,337.88
353,694.52
8,495.58
31,572.72
68,298.35
47,251.88
800,993.82
117,693.01
7,816.35
32,810.67
25,603.85

1,844,767.82

Expenditures:
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Transportation
Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

789,010.14
789,010.14
-

Page 111

Graves County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

905,306.68
49,004.21
100,994.02
452.77
789,010.14

49.08%
2.66%
5.47%
0.02%
42.77%

Totals

$ 1,844,767.82

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

45,625
32.68

$

29.30

$

21.10

Page 112

Grayson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts - Other Counties
Court Costs
DUI Service Fees
Federal Prisoners
General Population
Home Incarceration
Inmate Phone Commission
Jail Medical Payments
Jail Operations Payments
Miscellaneous
Prisoner Fee Reimbursements
State Prisoners Payments
Surplus Sales
Work Release
Interest Income

$ 139,117.00
12,603.38
3,410.02
4,864,435.05
8,846.50
100.00
209,548.67
31,288.63
74,670.72
31,811.84
54,161.72
2,124,380.52
3,725.00
14,936.34
25,107.45

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Consultants
Data Processing and Service
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Legal Fees
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel

$ 178,471.40
735,314.88
124,444.19
24,960.30
198.46
23,704.84
6,910.36
650,785.46
14,150.00
14,502.45
10,679.81
176,547.99
229,258.67
80,812.20
29,049.64
2,962,884.81
1,425,694.11
62,955.88

$ 7,598,142.84

Page 113

Grayson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

58,989.42
326,183.17
18,993.49
324,033.71

$ 7,479,525.24

Excess of Revenues Over Expenditures
Funding from Fiscal Court

$

118,617.60
0.00

Balance

$

118,617.60

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$ 4,864,435.05
2,255,199.77
139,117.00
335,666.02
3,725.00

64.02%
29.68%
1.83%
4.42%
0.05%

Totals

$ 7,598,142.84

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

204,385
36.60

$

33.00

$

(4.74)

Page 114

Green County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs-HB413
Court Costs-HB452
DUI Fees
Medical Money
Other Services
Reimbursement Fees SB332
Reimbursements
State Allotment
Interest

$

11,400.10
3,004.90
2,283.24
2,282.00
5.00
1,725.00
669.84
25,258.30
129.30

$

46,757.68

Expenditures:
Housing Prisoners
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation

$ 106,106.00
10,652.16
705.59
37,909.00
8,077.53
2,333.06
5,666.59

171,449.93

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

44,228.54
2,399.84
129.30
124,692.25

25.79%
1.40%
0.08%
72.73%

Totals

$

171,449.93

100.00%

Per Capita Contribution Per County Population

$

10.69

124,692.25
124,692.25
-

Page 115

Greenup County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs HB 452
Federal Prisoners
General Population Intake
General Prison Housing
General Prisoner Medical Co-Pay
House Bill 413
Jail Bond Fees
Juvenile Parent Reimbursement
KST Class D
KST Controlled Intake
KST DUI Fees
Medical Allotment
Miscellaneous Receipts
SSA Incentive Pay
State Allotment
Telephone Fees
Interest

$

51,000.71
272.00
8,440.45
37,092.19
1,653.99
11,400.10
310.00
40.00
227,845.01
135,516.09
9,413.71
6,400.92
670.99
2,400.00
78,978.12
25,062.59
255.75

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries

$

15,321.53
244,843.14
17,454.67
284.70
403.97
170,881.55
3,368.50
2,591.00
18,126.18
59,048.18
5,936.49
498,810.20
204,054.53
45,471.76

$

596,752.62

Page 116

Greenup County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

63,865.49
4,514.08
1,366.55

$ 1,356,342.52

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

2,672.00
520,554.66
73,270.21
255.75
759,589.90

0.20%
38.38%
5.40%
0.02%
56.00%

Totals

$ 1,356,342.52

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

40,330
33.48

$

27.41

$

20.38

759,589.90
759,589.90
-

Page 117

Hancock County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs - Jail HB 413
Court Costs - Jail HB 452
DUI Service Fee
Jail Bond Acceptance Fee
Jail Medical Payments
Jail Operation Pay
Miscellaneous
Prisoner Reimbursements - SB 332
Work Release - Jail
Other Receipts

$

11,400.10
4,283.27
1,214.95
200.00
1,890.92
25,258.30
2,011.32
800.00
1,095.00
817.78

$

48,971.64

Expenditures:
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

2,062.86
2,033.02
14,719.69
20,164.63
297.18
16,423.32
7,131.83
1,124.31
112,280.83
46,176.01
16,254.10
4,203.35
1,286.16
9,900.94
250.00
1,393.53

255,701.76

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

206,730.12
206,730.12
-

Page 118

Hancock County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

44,047.54
4,924.10
206,730.12

17.22%
1.93%
80.85%

Totals

$

255,701.76

100.00%

$

3,650
64.53

$

64.53

$

24.44

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 119

Hardin County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felons
Contracts With Other Counties
Court Costs Supplement
Court Costs/Hardin County Circuit Clerk/Jail Operations
Housing Juveniles - Other Counties
Insurance Reimbursement
Medical Reimbursements
Miscellaneous Payments
Miscellaneous Receipts
Operation Payment/Allotment
Other Receipts (HMH BD. DESG. FUNDS)
Other Receipts (RC Building)
Prisoners Per Diem/Booking Fees
Social Security Incentive
State - Housing Juveniles
State DUI Service Fees
State Grant-Litter Abatement
State Medical Payment
State Prisoner Payments
Telephone Commissions
Work Release and Weekenders
Interest

$1,521,911.14
187,189.50
11,400.10
113,875.59
347,130.00
1,620.28
19,104.64
28,754.19
2,784.51
184,739.52
582,538.00
948.00
61,317.17
8,600.00
237,150.00
52,588.21
71,828.84
169,754.00
386,613.60
169,700.48
76,456.46
10,852.40

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Contracted Services
Data Processing and Service
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment

$ 172,257.63
804,890.86
112,797.34
3,764.22
8,262.35
2,650.31
16,817.99
537,932.25
4,440.00
39,947.02
286,192.80

$ 4,246,856.63

Page 120

Hardin County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 591,719.85
34,176.65
509.10
2,118,326.51
852,610.80
116,378.30
11,409.93
329,677.21
8,427.79
39,341.61

$ 6,092,530.52

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,845,673.89
1,845,673.89

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

8,600.00
2,749,861.00
534,319.50
943,223.73
10,852.40
1,845,673.89

0.15%
45.13%
8.77%
15.48%
0.18%
30.29%

Totals

$ 6,092,530.52

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

161,193
37.80

$

32.80

$

19.21

-

Page 121

Harlan County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs, Jail Operation
Court Costs, Supplement
DUI Service Fees
Jail Medical Payments
Jail Operation Pay
Jailers Bond Fees
Miscellaneous
SSA Incentive Pay
Telephone Commissions
Vending Machine Commissions
Work Release
Other Medical Payments

$

5,908.69
11,400.10
5,504.51
10,211.90
152,263.08
2,624.00
23,512.53
9,000.00
26,168.61
297.46
2,221.00
15,865.46

$

264,977.34

Expenditures:
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

23,045.44
75,001.98
23,232.35
42,979.48
77,945.30
4,001.27
702.49
528,497.51
175,982.96
4,613.15
49,995.84
1,798.45
5,164.20

1,012,960.42

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

747,983.08
747,983.08
-

Page 122

Harlan County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Funding from Fiscal Court

$

9,000.00
185,288.28
70,689.06
747,983.08

0.89%
18.29%
6.98%
73.84%

Totals

$ 1,012,960.42

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

33,580
29.47

$

29.47

$

23.43

Page 123

Harrison County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs - HB 452
DUI Fees From State
HB 413 - Court Costs Supplement
Senate Bill 332
State Fees (Allotment)
State Fees Medical
Miscellaneous Revenues

$

5,572.22
3,178.44
11,400.10
7,180.00
38,654.88
3,223.14
3,160.26

$

72,369.04

Expenditures:
Communication Equipment
Debt Collection/Billing Services Total
Food, Food Preparation and Equipment
Home Incarceration
Housing Prisoners
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

547.63
1,792.50
312.11
976.00
304,433.66
104.00
24,055.62
2,569.87
89,822.42
24,678.16
2,292.11
3,193.80
35,885.82

490,663.70

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

418,294.66
418,294.66
-

Page 124

Harrison County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

62,028.78
10,340.26
418,294.66

12.64%
2.11%
85.25%

Totals

$

490,663.70

100.00%

Per Capita Contribution Per
County Population

$

22.91

Page 125

Hart County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement HB 413
DUI Fees
Housing Class D
Housing Control Intake
Insurance Proceeds
Operation Court Costs
Prisoner Reimbursements
Reimbursements
Social Security Incentive
State Jail Bed Allotment
State Medical Jail Allotment
Telephone Commissions
Interest

$

11,400.10
2,370.99
713,466.78
230,460.30
3,530.00
10,723.16
93,498.80
2,541.79
2,400.00
51,709.08
88,316.08
25,605.43
1,549.19

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Telephone and Utilities

$

22,611.96
185,769.16
27,331.11
82.62
139,021.61
2,830.92
6,828.21
1,980.00
38,718.48
189,973.91
9,531.45
230.35
635,495.69
193,505.13
6,300.00
94,150.37

$ 1,237,571.70

Page 126

Hart County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

7,956.12
2,152.69

$ 1,564,469.78

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

2,400.00
1,108,446.49
121,646.02
5,079.19
326,898.08

0.15%
70.85%
7.78%
0.32%
20.90%

Totals

$ 1,564,469.78

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

58,522
26.65

$

23.48

$

17.92

326,898.08
326,898.08
-

Page 127

Henderson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Court Costs
DUI Fees
Federal Prisoner Payment
Federal Prisoner Transport Revenue
Holding State Prisoners
Inter-County Prisoners
Jail Bond Fees
Jail Medical Allotment
Jail Operation
KST-Reimbursements
Miscellaneous Revenue
Reimbursements
Social Security Administration Incentive
Telephone
Work Release
Interest

$

36,840.00
47,765.64
18,561.04
734,674.72
45,797.33
1,494,388.24
627,265.00
7,078.00
11,740.98
192,122.04
297,427.00
174.32
161,271.88
16,400.00
210,000.00
35,284.63
2,887.18

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Data Processing and Service Total
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Home Incarceration
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$ 613,410.18
51,293.67
5,145.51
8,136.72
18,170.65
488,086.90
1,310.37
226.35
45,581.24
70,325.85
598,606.93
19,118.02
5,618.00

$ 3,939,678.00

Page 128

Henderson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$1,618,006.81
532,136.03
77,680.41
9,928.58
146,920.14
21,558.22
29,218.37

$ 4,360,478.95

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

751,074.72
2,062,004.94
627,265.00
496,446.16
2,887.18
420,800.95

17.21%
47.29%
14.39%
11.39%
0.07%
9.65%

Totals

$ 4,360,478.95

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

152,261
28.64

$

24.61

$

9.26

420,800.95
420,800.95
-

Page 129

Henry County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement
DUI Receipts
Jail Court Fees
Medical
Miscellaneous
State Allotment
Interest

$

11,400.10
5,401.73
22,078.79
5,788.03
13.94
53,377.32
975.34

$

99,035.25

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Training, Dues and Subscriptions
Transportation

$ 354,143.88
1,974.00
27,730.95
338.37
81,826.71
15,554.97
990.18
3,027.94
10,143.00

495,730.00

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

98,045.97
13.94
975.34
396,694.75

19.78%
0.00%
0.20%
80.02%

Totals

$

495,730.00

100.00%

Per Capita Contribution Per County Population

$

25.15

396,694.75
396,694.75
-

Page 130

Hickman County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Boarding Fee
Bond Acceptance Fee
Booking Fee
City Payroll Tax
Contracts With Other Counties
Court Cost Supplement
Court Costs
Dispatch Service
Doctor Nurse RX Co-Pays
Drug Testing
DUI Fees
Health Insurance
Home Incarceration
Jail Medical Payment
Miscellaneous
Social Security Administration
State Fees
State Prisoners
Telephone Cards
Telephone Commissions
Work Release
Interest

$

12,437.60
520.00
5,357.39
1,938.94
138,705.76
11,400.10
452.56
16,076.63
5,815.24
1,116.80
778.53
19,326.10
920.00
2,452.66
1,181.76
3,200.00
33,819.46
541,996.95
9,471.35
16,805.68
11,658.70
289.76

Expenditures:
Bonds and Insurance
Canteen Materials/Phone Cards
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Home Incarceration
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs

$

19,194.00
5,250.00
192,913.77
4,064.15
95,001.99
496.75
4,380.18
94.00
28,693.80
17,653.86

$

835,721.97

Page 131

Hickman County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

4,361.43
555.35
383,746.96
112,868.49
75.00
9,000.00
1,596.43
45,394.31
3,311.48
1,496.94

$

930,148.89

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

94,426.92
94,426.92

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

3,200.00
590,900.26
138,705.76
84,610.62
18,305.33
94,426.92

0.34%
63.53%
14.91%
9.10%
1.97%
10.15%

Totals

$

930,148.89

100.00%

$

32,118
28.96

$

22.95

$

18.26

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 132

Hopkins County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement
Insurance Reimbursements
Interstate Prisoner Housing
Jail Allotment-KST
Jail Bond Fees
Jail Commissary Reimbursements
Jail Court Costs
Jail Medical-KST
Jail-Medical Reimbursements
Jail-Telephone Commissions
Jail-Work Release
KST-DUI
KST-Housing State Prisoners
Miscellaneous Revenue
Other Receipts
Reimbursements
SB332 Jail Fees
Social Security Incentive
Surplus Equipment Sales
Interest

$

11,400.10
4,395.00
33,985.00
163,172.04
3,460.82
29,159.46
32,391.41
165,071.12
17,251.41
86,388.62
56,230.27
12,678.05
1,987,827.60
400.00
29,946.47
57,068.33
136,608.36
14,000.00
3,982.25
6,168.25

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Materials and Supplies
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits

$

27,076.13
984,195.01
31,953.65
12,872.37
314,625.80
13,057.83
43,000.45
39,982.28
457,931.13
31,733.43
31,836.71
1,531,747.80
615,323.25

$ 2,851,584.56

Page 133

Hopkins County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

4,463.46
6,357.32
262,212.80
13,173.85
29,377.85

$ 4,450,921.12

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,599,336.56
1,599,336.56

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

14,000.00
2,372,540.32
454,893.74
10,150.50
1,599,336.56

0.32%
53.30%
10.22%
0.23%
35.93%

Totals

$ 4,450,921.12

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

138,100
32.23

$

25.10

$

34.16

-

Page 134

Jackson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collections, Circuit Clerk
DUI Fees
Jail Meal Per Diem
State Jail Allotment
State Jail Medical
Interest

$

10,388.50
1,868.87
22.00
45,178.68
3,818.04
328.31

$

61,604.40

Expenditures:
Cleaning Supplies
Contracted Services
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenditures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

12,172.19
2,715.90
98,636.40
29,139.15
4,419.23
6,920.87
31,613.65
5,384.25
6,000.00
116,067.73
36,073.01
31,687.90
22,841.23
2,842.23
2,758.23

409,271.97

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

347,667.57
347,667.57
-

Page 135

Jackson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)
Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

61,254.09
22.00
328.31
347,667.57

14.96%
0.01%
0.08%
84.95%

Totals

$

409,271.97

100.00%

$

10,950
34.31

$

34.31

$

25.52

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 136

Jessamine County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Adult Prisoners
Booking Fees
Class D Felons
Commission on Pay Phones
Court Costs Supplement
DUI Fees
Housing Paid By Inmate
Jail Bond Fees
Medical - Other Counties
Refunds
Social Security Incentive
State Jail Medical
State Prisoners
State/Jail Allotment
Transporting C.S. Workers
Work Release
Interest

$

49.98
59,117.00
285,657.72
15,271.84
11,400.10
8,510.10
25,290.58
10,010.00
75.00
18,867.93
5,400.00
5,570.06
166,983.84
88,821.22
4,630.00
56,664.00
213.19

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Home Incarceration
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 102,001.52
33,092.06
13,645.31
191,076.10
6,974.64
24.00
9,224.09
20,881.83
103,032.53
5,240.37
385.57
884,185.69
136,597.13
30,161.14
7,765.08
79,351.66

$

762,532.56

Page 137

Jessamine County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

3,943.80
12,382.72

$ 1,639,965.24

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category
Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Amount

Percentage

$

5,400.00
566,943.04
49.98
189,926.35
213.19
877,432.68
$ 1,639,965.24

$

55,587
29.50

$

27.67

$

20.74

0.34%
34.57%
0.00%
11.58%
0.01%
53.50%
100.00%

877,432.68
877,432.68
-

Page 138

Johnson County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
DUI Fees
Jail Medical
State Jail Fees
Interest

$ 693,004.26
4,849.14
26,411.66
83,155.92
669.43

$

808,090.41

Expenditures:
Capital Projects and Debt Service
Housing Prisoners
Juvenile Expenses
Medical Costs
Payroll
Payroll - Employee Benefits

$ 740,716.41
398,880.13
2,076.00
56,253.07
34,999.92
12,330.63

1,245,256.16

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Other Income
Funding from Fiscal Court

$

114,416.72
693,004.26
669.43
437,165.75

9.19%
55.65%
0.05%
35.11%

Totals

$ 1,245,256.16

100.00%

Per Capita Contribution Per
County Population

$

18.33

437,165.75
437,165.75
-

Page 139

Kenton County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felons
Collection Bond Fees
Court Costs
Court Costs HB 413
DUI Service Fee
Federal Prisoners
Jail Operations
Medical Payment
Miscellaneous Receipts
Phone Commission
Prisoner Booking Fees
Prisoner Housing Fees
Prisoner Medical Fees
Social Security Administration Incentive
State Prisoners
Work Release
Interest

$ 303,091.00
28,715.00
83,622.00
10,570.00
24,221.00
13,593.00
492,879.66
161,004.00
10.34
219,866.00
168,946.00
125,555.00
35,232.00
27,600.00
841,223.00
27,755.00
13,822.00

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Data Processing and Service Total
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Parking Fees
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment

$

65,000.00
562,243.00
29,997.00
44,775.00
387,795.00
51,302.00
81,699.00
24,822.00
775,965.00
33,205.00
20,000.00
3,035,062.00
1,798,732.00
29,844.00

$ 2,577,705.00

Page 140

Kenton County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 267,416.00
3,413.00
21,666.00

$ 7,232,936.00

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 4,655,231.00
4,655,231.00

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

41,193.00
1,916,610.66
606,079.34
13,822.00
4,655,231.00

0.57%
26.50%
8.38%
0.19%
64.36%

Totals

$ 7,232,936.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

163,663
43.69

$

40.26

$

30.45

-

Page 141

Knott County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
County Jail Allotment
Court Costs
Court Costs Supplement
DUI Fees
Other Receipts
Routine Medical
Interest

$

55,087.94
2,387.91
7,137.81
3,603.54
90.00
8,032.99
18.12

$

76,358.31

Expenditures:
Capital Projects and Debt Service
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Service Agreements
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

34,244.16
25,315.58
137,517.85
919.27
40,442.53
13,404.98
2,098.85
183,516.07
103,432.36
189.00
26,744.96
250.00
932.12

569,007.73

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

492,649.42
492,649.42
-

Page 142

Knott County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

76,250.19
90.00
18.12
492,649.42

13.40%
0.02%
0.00%
86.58%

Totals

$

569,007.73

100.00%

$

2,555
84.44

$

77.74

$

27.60

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 143

Knox County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collection
DUI Fees
Other Revenues
Reimbursement
State Jail Medical
State/Jail Allotment
Interest

$

12,716.43
6,776.64
4,590.00
15.00
22,319.44
73,838.16
580.27

$

120,835.94

Expenditures:
Capital Projects and Debt Service
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

40,855.06
5,269.34
853,779.40
42,341.27
4,047.57
70,364.53
11,640.56
160,319.46
54,353.93
14,433.82
2,183.00
17,261.87

1,276,849.81

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,156,013.87
1,156,013.87

Balance

$

-

Page 144

Knox County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

115,650.67
4,605.00
580.27
1,156,013.87

9.05%
0.36%
0.05%
90.54%

Totals

$ 1,276,849.81

100.00%

Per Capita Contribution Per
County Population

$

36.23

Page 145

Larue County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Acceptance Fees
Booking Fees
Class C Inmates
Class D Felons
Community Service Prisoners
Contracts-Other Counties
Controlled Intake Prisoners
Court Costs Supplement
DUI Fees
General Prisoner Population
Jail Medical Payment
Juvenile Day Reimbursements
Miscellaneous
Social Security Incentive
State Fees
Telephone Commissions
Interest

$

765.00
9,673.57
74,782.86
433,762.76
16,388.82
117,630.01
103,912.27
11,400.10
1,695.41
23,501.00
5,061.44
22,397.60
2,053.57
3,200.00
38,103.53
23,135.79
59.58

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Juvenile Expenditures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities

$

23,590.33
216,732.12
20,266.91
865.00
5,539.25
169,817.52
273.04
3,059.45
17,225.95
12,893.39
91,447.21
3,577.76
6,623.89
386,654.34
120,478.89
74,079.70

$

887,523.31

Page 146

Larue County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

5,662.49
8,295.91

$ 1,167,083.15

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

3,200.00
707,504.79
117,630.01
59,128.93
59.58
279,559.84

0.27%
60.62%
10.08%
5.07%
0.01%
23.95%

Totals

$ 1,167,083.15

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

41,975
27.39

$

22.23

$

20.73

279,559.84
279,559.84
-

Page 147

Laurel County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Controlled Intake
Court Costs Jail Operation
Court Costs Supplement
DUI Service Fees
Federal Medical Reimbursement
Federal Prisoner Payment
Inter-County Jail Contracts
Jail Bed Allotment
Jail Medical Payments
Jail Work Release
Jailer Bond Acceptance Fees
Other Receipts
Prisoner Reimbursements
Reimbursements
Social Security Incentive Pay
Telephone Reimbursements
Vending Machine Commission
Interest

$ 897,679.05
29,703.83
11,400.10
9,564.73
744.00
345,481.42
613.28
195,541.56
12,121.30
17,413.96
7,860.00
88,814.97
38,536.13
11,141.10
23,200.00
113,826.64
1,044.48
1,185.38

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Contracted Services
Data Processing and Service Total
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits

$

177.63
99,969.71
49,660.29
4,577.35
5,330.00
25,505.85
269,428.92
48.00
11,456.69
12,739.38
188,149.48
23,027.15
76.75
1,482,938.90
507,670.13

$ 1,805,871.93

Page 148

Laurel County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

8,831.38
162,997.45
6,206.36
11,346.27

$ 2,870,137.69

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,064,265.76
1,064,265.76

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

369,425.42
1,156,010.57
613.28
278,637.28
1,185.38
1,064,265.76

12.87%
40.28%
0.02%
9.71%
0.04%
37.08%

Totals

$ 2,870,137.69

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

151,031
19.00

$

18.34

$

19.01

-

Page 149

Lawrence County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Service Fee
Jail Medical Allotment
Jail Operations
Miscellaneous
Interest

$

20,534.32
4,136.04
7,839.87
32,615.86
15,446.73
54.98

$

80,627.80

Expenditures:
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenses
Payroll
Training, Dues and Subscriptions
Transportation

$

202.38
212,250.00
799.00
65,682.45
30,580.81
98,721.68
580.50
1,329.02

410,145.84

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

65,126.09
15,446.73
54.98
329,518.04

15.88%
3.77%
0.01%
80.34%

Totals

$

410,145.84

100.00%

Per Capita Contribution Per
County Population

$

20.53

329,518.04
329,518.04
-

Page 150

Lee County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collection, Circuit Clerk
DUI Fees
HB 413 Receipts
Reimbursements
State Jail Medical
State/Jail Allotment
Interest

$

1,391.97
563.05
4,591.44
350.00
2,816.44
32,132.98
76.40

$

41,922.28

Expenditures:
Housing Prisoners
Medical Expenses
Other Expenditures
Payroll
Payroll - Employee Benefits
Training, Dues, and Subscriptions
Transportation Expenses

$ 147,760.41
13,362.11
3,500.00
34,384.86
4,715.27
785.84
1,455.91

205,964.40

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

41,495.88
350.00
76.40
164,042.12

20.14%
0.17%
0.04%
79.65%

Totals

$

205,964.40

100.00%

Per Capita Contribution Per
County Population

$

21.07

164,042.12
164,042.12
-

Page 151

Leslie County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Court Costs Supplement
DUI Service Fee
Jail Allotment
Jail Medical
Interest

$

3,831.91
11,400.10
2,218.36
32,765.98
3,321.64
57.93

$

53,595.92

Expenditures:
Housing Prisoners
Medical Costs
Other Expenses
Payroll

$ 278,329.87
25,767.77
7.00
92,867.72

396,972.36

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Other Income
Funding from Fiscal Court

$

53,537.99
57.93
343,376.44

13.49%
0.01%
86.50%

Totals

$

396,972.36

100.00%

Per Capita Contribution Per
County Population

$

28.51

343,376.44
343,376.44
-

Page 152

Letcher County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Court Costs Supplement
DUI Fees
Housing Control
Jail Bed Allotment
Jail Bond Fees
Medical Allotment
Miscellaneous Revenues
Phone Commission
Reimbursements and Refunds
Social Security Administration
Work Release
Interest Checking

$

4,990.00
11,400.00
2,337.00
138,258.00
147,679.00
2,304.00
9,951.00
3,352.00
19,301.00
299.00
30,800.00
4,860.00
598.00

$

376,129.00

Expenditures:
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses

$

3,642.76
131,816.11
1,694.53
6,779.00
3,864.71
7,935.79
23,156.14
2,362.01
12,438.99
373,105.98
123,320.75
40,413.29
25,214.00
500.00
1,538.86

757,782.92

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

381,653.92
381,653.92
-

Page 153

Letcher County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

30,800.00
314,615.00
30,116.00
598.00
381,653.92

4.07%
41.52%
3.97%
0.08%
50.36%

Totals

$

757,782.92

100.00%

$

31,025
24.21

$

24.21

$

15.47

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 154

Lewis County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Collection Fee
Class D Felons
Court Costs
Dispatch Reimbursements
DUI Fees
Jail Medical Payments
Jail Operation Payments
Telephone
Miscellaneous

$

14,202.50
387,708.75
11,055.95
5,000.04
2,883.13
3,485.88
32,675.78
10,900.48
10,052.40

$

477,964.91

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

25,000.00
111,465.00
16,182.39
60,838.37
1,882.81
4,621.75
846.00
20,180.01
38,585.34
6,232.36
1,625.57
451,519.50
90,650.72
6,161.18
34,485.95
519.39
3,849.17

874,645.51

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

396,680.60
396,680.60
-

Page 155

Lewis County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

437,809.49
35,155.38
5,000.04
396,680.60

50.06%
4.02%
0.57%
45.35%

Totals

$

874,645.51

100.00%

$

23,725
36.83

$

32.13

$

28.70

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 156

Lexington Fayette Urban County Government
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Administrative Fees
Booking Fees
Bureau of Prisons
Class D Felons
Class D Felons - Adults
District Court Fees
DUI Fees
Immigration /Naturalization
Military
Other Revenues
Outside Providers
Revenue State Contribution
State Medical Payments
Revenue State Prisoner Fee
Social Security Incentive
U.S. Marshall

$ 126,958.00
214,771.00
163,769.00
8,357.00
107,626.00
781,030.00
66,007.00
13,409.00
3,645.00
89,630.00
196,535.00
1,160,800.00
181,274.00
1,001,397.00
50,040.00
1,402,361.00

$ 5,567,609.00

$4,061,638.00
1,443,780.00
79,181.00
2,970,520.00
252,076.00
164,853.00
11,661,161.00
4,855,057.00
839,858.00
18,149.00
315,365.00

26,661,638.00

Expenditures:
Capital Projects/Debt Service/Lease Agreements
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Medical Costs
Materials and Supplies
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation
Excess of Expenditures Over Operating Revenues
Funding Required to Meet Expenditures

$ 21,094,029.00
21,094,029.00

Balance

$

-

Page 157

Lexington Fayette Urban County Government
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$ 1,633,224.00
3,306,491.00
196,535.00
431,359.00
21,094,029.00

6.12%
12.40%
0.74%
1.62%
79.12%

Totals

$ 26,661,638.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

438,000
60.87

$

51.60

$

79.19

Page 158

Lincoln County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Class C State Prisoner Pay
Class D State Prisoner Payment
Court Costs Supplement
Court Costs, Jail Operation
DUI Fees
Home Incarceration Fees
Insurance Reimbursement
Jail Bond Fees
Jail Contracts, Other Counties
Jail Medical Payments
Jail Operation Payment
Jail Work Release
Miscellaneous Reimbursements (Canteen Deputy)
Miscellaneous Revenue
Nurse/Medical Fees
Prisoner Reimbursements/Refunds
Social Security Administration - Incentive
State Prisoner, Controlled Intake
Telephone Commissions
Interest

$

16,205.17
32,456.83
303,263.62
7,788.98
10,513.72
2,567.83
1,510.00
1,774.90
2,670.87
307,877.91
4,729.46
69,483.39
13,972.69
10,871.01
1,383.30
7,671.74
8,145.34
5,600.00
98,765.92
12,234.02
477.14

Expenditures:
Bonds and Insurance
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Home Incarceration
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$

20,632.71
19,722.39
6,620.65
138,699.53
2,374.00
3,197.92
17,776.16
62,034.42
3,129.01
2,126.02

$

919,963.84

Page 159

Lincoln County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Service Agreements
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 452,083.96
144,034.47
10,550.80
872.00
1,167.66
32,659.14
6,644.28
3,561.61

927,886.73

Excess of Expenditures Over Operating Revenues
Prior Year Surplus From Jail Fund Used To Meet Current Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

5,600.00
529,569.75
307,877.91
76,439.04
477.14
7,922.89

0.61%
57.07%
33.18%
8.24%
0.05%
0.85%

Totals

$

927,886.73

100.00%

$

40,990
22.64

$

22.64

$

0.32

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

7,922.89
7,922.89
-

Page 160

Lincoln County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Lincoln County did not have any transfers in from any other county funds
to support the Detention Center. Prior year carry forward from the
Jail Fund was used to meet current year jail expenditures.

Page 161

Livingston County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Court Costs
Court Costs Supplement
DUI Fees
Insurance Reimbursement
Jail Acceptance Bond
Jail Allotment
Jail Medical Payment
Telephone Commissions
Work Release

$

3,750.00
7,470.23
10,570.11
2,606.54
5,103.28
554.07
25,258.30
4,222.55
2,170.27
6,835.00

$

68,540.35

Expenditures:
Bonds and Insurance
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

8,081.20
4,279.74
18,378.78
310.90
31,750.00
921.84
470.00
1,975.64
28,955.66
2,162.33
465.29
168,623.08
74,417.10
36,140.19
4,640.03
11,704.98
825.00
2,856.27

396,958.03

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

328,417.68
328,417.68
-

Page 162

Livingston County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

50,127.73
18,412.62
328,417.68

12.63%
4.64%
82.73%

Totals

$

396,958.03

100.00%

$

4,380
83.27

$

83.27

$

33.64

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 163

Logan County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Court Costs Supplement HB 413
DUI Service Fees
Federal Reimbursements/Refunds
Insurance Reimbursement
Inter-county Contracts
Medical Payment
Operations Payment
Prisoner Per Diem
Prisoner Reimbursement
Reimbursement
State Prisoner Pay
Telephone Commissions
Work Release
Interest

$

23,500.79
11,400.10
6,354.03
8,000.00
250.00
12,716.00
5,765.10
83,369.40
24,177.00
22,755.67
4,632.68
402,809.98
44,968.00
1,863.00
1,134.46

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Data Processing and Service Total
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment

$

16,103.83
335,162.35
22,798.04
8,065.00
209,558.82
972.01
3,388.00
13,148.21
33,852.75
36,573.89
202,871.46
13,810.68
1,490.18
647,810.95
251,475.58
14,347.56

$

653,696.21

Page 164

Logan County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 106,369.09
9,827.82
36,155.30

$ 1,963,781.52

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 1,310,085.31
1,310,085.31

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

8,000.00
533,199.40
12,716.00
98,646.35
1,134.46
1,310,085.31

0.41%
27.15%
0.65%
5.02%
0.06%
66.71%

Totals

$ 1,963,781.52

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

63,254
30.46

$

25.16

$

48.44

-

Page 165

Louisville Metropolitan
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Canteen Sales
DUI Service Fees
Federal Prisoner Payment
Federal Reimbursements
Home Incarceration Program Fees
Jail Insurance Proceeds
Jail Operation Pay
Prisoner Reimbursement - Booking Fees
Reimbursements and Refunds
State Prisoner Payment (Controlled Intake)
Telephone Commissions
Telephone Reimbursements
Vending Machine Commissions
Other Revenues

$ 390,139.43
91,677.81
124,877.37
6,536.16
523,763.25
3,029.70
4,634,130.61
640,563.45
7,317.51
166,410.66
61,194.56
851,736.58
58,640.46
144,401.45

$ 7,704,419.00

Expenditures:
Bonds and Insurance
Contracted Services
Equipment and Repairs
Food, Food Preparation and Equipment
Medical Costs
Materials and Supplies Total
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Transportation

$

24,686.00
2,545,912.01
59,584.57
1,770,061.00
3,700,000.00
1,794,826.13
9,795.26
15,717.70
21,223,972.70
8,019,517.55
59,339.10

39,223,412.02

Excess of Expenditures Over Operating Revenues
Funding Required to Meet Expenditures

$ 31,518,993.02
31,518,993.02

Balance

$

-

Page 166

Louisville Metropolitan
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

131,413.53
4,892,219.08
2,677,756.69
3,029.70
31,518,993.02

0.33%
12.47%
6.83%
0.01%
80.36%

Totals

$ 39,223,412.02

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

731,777

$

53.60

$

45.03

Page 167

Lyon County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement - HB 413
Court Costs, Jail Operation
DUI Service Fees
Home Incarceration Fees
Jail Medical Allotment
Jail Operation Allotment
Jailer's Bond Acceptance Fee
Prisoner Reimbursements
State Reimbursement-Insurance
Miscellaneous

$

11,400.10
28,281.93
4,251.21
544.00
1,879.02
25,258.30
2,140.00
4,341.00
444.50
708.80

$

79,248.86

Expenditures:
Bonds and Insurance
Housing Prisoners
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

2,725.97
74,712.63
314.39
2,204.82
276.53
789.50
49,747.20
19,115.24
3,382.74
2,794.72
10,488.64

166,552.38

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

87,303.52
87,303.52
-

Page 168

Lyon County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

71,515.06
7,733.80
87,303.52

42.94%
4.64%
52.42%

Totals

$

166,552.38

100.00%

Per Capita Contribution Per
County Population

$

10.64

Page 169

Madison County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Contracts With Other Counties
Court Costs Collection, Jail Operations
DUI Fees
Federal Prisoners
Jail Bond Collection Fees
Jail Reimbursements
Law Enforcement Supplement
Miscellaneous
State Jail Medical
State Prisoners
State/Jail Allotment
Work Release
Interest

$

78,389.50
105,826.00
52,773.87
19,077.59
682.00
4,310.00
10,782.93
10,570.11
100,935.77
17,101.80
732,868.95
255,425.52
53,266.18
138.75

Expenditures:
Bonds and Insurance
Cleaning Supplies
Communication Equipment
Data Processing and Service
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment

$

725.73
61,785.76
3,710.09
5,603.00
800.00
363,672.24
626.20
1,353.10
11,890.88
33,912.22
30,297.90
3,182.98
762,971.76
202,259.98
68,090.00
3,365.66

$ 1,442,148.97

Page 170

Madison County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

95,763.51
4,101.42
8,515.46

$ 1,662,627.89

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

682.00
1,087,817.84
105,826.00
247,684.38
138.75
220,478.92

0.04%
65.43%
6.36%
14.90%
0.01%
13.26%

Totals

$ 1,662,627.89

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

83,950
19.66

$

19.66

$

2.89

220,478.92
220,478.92
-

Page 171

Magoffin County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Receipts
Jail Medical Allotment
Jail Operations Pay Allotment
Reimbursements
Interest Income

$

15,765.08
3,071.84
3,769.88
45,344.64
136.95
25.04

$

68,113.43

Expenditures:
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Training, Dues, and Subscriptions
Transportation Expenses

$ 188,386.23
4,078.00
4,457.82
37,846.66
1,035.40
135,256.25
39,064.39
8,457.11
6,000.00

424,581.86

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

67,951.44
136.95
25.04
356,468.43

16.00%
0.03%
0.01%
83.96%

Totals

$

424,581.86

100.00%

Per Capita Contribution Per County Population

$

26.49

356,468.43
356,468.43
-

Page 172

Marion County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
C.C. Housing
Class "D" Felon
Control Intake
Court Costs
DUI Service Fee
Inter-County Prisoners
Jail Bond Accept Fee
Jail Medical Allotment
Jail Operation Payment
Litter Pick-up
Miscellaneous Revenue
Other Receipts
Phone Communication
Reimbursements
SSA Treasury
Work Release Program
Interest Income

$ 202,359.60
763,537.60
245,458.80
40,461.56
26,466.29
749,482.01
5,225.65
125,837.32
53,875.26
16,000.00
4,572.45
576.94
64,230.83
37,001.78
17,600.00
13,055.00
2,635.00

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Data Processing and Service Total
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 379,933.67
35,761.29
10,893.09
237,129.71
3,557.75
20,138.19
49,535.19
143,322.40
14,846.32
5,306.08
1,039,023.17
326,723.66
5,675.17
117,231.77

$ 2,368,376.09

Page 173

Marion County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

8,278.75
6,172.41

$ 2,403,528.62

Excess of Expenditures Over Operating Revenues
Prior Year Surplus From Jail Fund Used To Meet Current Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

17,600.00
1,473,996.43
749,482.01
124,662.65
2,635.00
35,152.53

0.73%
61.33%
31.18%
5.19%
0.11%
1.46%

Totals

$ 2,403,528.62

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

101,202
23.71

$

19.96

$

1.88

Marion County did not have any transfers in from any other county funds
to support the Detention Center. Prior year carry forward from the
Jail Fund was used to meet current year jail expenditures.

35,152.53
35,152.53
-

Page 174

Marshall County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
Court Costs
Court Costs Supplement
DUI Fees
Jail Medical Payment
Legal Process Fee
Miscellaneous
Phone Commission
State Fees
State Prisoner Pay
State Prisoners
Work Release
Interest

$ 103,366.19
1,699.39
7,808.69
3,385.01
33,266.91
21,892.92
152.70
43,909.43
55,617.72
15,384.10
1,070,296.31
22,625.00
2,235.21

Expenditures:
Bonds and Insurance
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
State Inmate Pay
Telephone and Utilities

$ 180,101.50
21,892.54
10,536.27
112,668.27
5,907.84
11,681.87
289.48
25,098.37
67,485.75
14,956.12
2,444.93
632,521.00
192,012.03
58,345.31
3,548.95
8,799.95
101,688.50

$ 1,381,639.58

Page 175

Marshall County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

3,193.80
7,112.95

$ 1,460,285.43

Excess of Expenditures Over Operating Revenues
Prior Year Surplus From Jail Fund Used To Meet Current Expenditures

$

Balance

$

Funding Sources:
Category
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Amount

Percentage

$ 1,209,351.05
103,366.19
66,687.13
2,235.21
78,645.85
$ 1,460,285.43

$

53,716
27.07

$

27.07

$

2.55

82.81%
7.08%
4.57%
0.15%
5.39%
100.00%

Marshall County did not have any transfers in from any other county funds
to support the Detention Center. Prior year carry forward from the
Jail Fund was used to meet current year jail expenditures.

78,645.85
78,645.85
-

Page 176

Martin County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Cost
Jail Allotment
Jail Medical
Reimbursement
Interest

$

15,765.08
3,071.84
44,408.35
3,769.88
136.95
25.04

$

67,177.14

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Expenses
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation Expenses

$ 201,789.10
4,078.00
37,846.66
1,035.40
1,823.22
135,256.25
37,241.17
5,134.68
13,780.25

437,984.73

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

67,015.15
136.95
25.04
370,807.59

15.30%
0.03%
0.01%
84.66%

Totals

$

437,984.73

100.00%

Per Capita Contribution Per County Population

$

30.08

370,807.59
370,807.59
-

Page 177

Mason County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
Court Costs Collections
DUI Fees
Home Incarceration Fees
Housing, Class D
Jail Bond Collection Fees
Jail Housing Reimbursements
Medical Reimbursements
Miscellaneous Revenues
Salary Reimbursement
Social Security Administration - Incentive
State Jail Medical
State Prisoners
State/Jail Allotment
Telephone Commissions
Vending Machine Receipts
Work Release
Interest

$ 281,795.00
18,429.09
2,694.02
1,181.00
234,003.77
45,934.26
45,432.97
15,801.36
7,902.76
4,800.00
3,600.00
5,521.74
172,481.83
86,148.12
39,837.06
3,735.54
5,814.75
237.80

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Contracted Services
Food, Food Preparation and Equipment
Home Incarceration
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

23,484.35
168,774.04
26,047.08
10,845.78
117,415.90
1,560.00
10,260.44
40,327.24
124,490.07
7,810.25
752.21
682,493.60
460,856.32
6,530.09
99,030.50

$

975,351.07

Page 178

Mason County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

9,678.14
2,210.77

$ 1,792,566.78

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

3,600.00
519,278.57
281,795.00
170,439.70
237.80
817,215.71

0.20%
28.97%
15.72%
9.51%
0.01%
45.59%

Totals

$ 1,792,566.78

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

46,960
38.17

$

34.58

$

48.25

817,215.71
817,215.71
-

Page 179

McCracken County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
Court Costs
DUI Fees
General Prisoner Population
Home Incarceration Fees
Jail Bond Acceptance Fee
Medical Allotment
State Jailers Allotment
State Prisoners
Telephone Commissions
Miscellaneous

$

3,580.00
33,171.28
16,894.38
71,610.22
125,771.50
4,680.00
15,699.20
254,306.64
1,393,100.52
225,523.36
47,593.41

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Data Processing and Service
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment

$ 460,594.79
201,876.64
13,475.38
14,845.57
848,416.29
982.85
78,216.27
121,213.12
571,544.97
24,968.31
7,394.43
1,512,172.83
609,302.59
174,209.20
107,156.56
22,619.03

$ 2,191,930.51

Page 180

McCracken County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 281,776.94
6,541.29
15,956.37

$ 5,073,263.43

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$ 2,881,332.92
2,881,332.92

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$ 1,713,172.02
3,580.00
475,178.49
2,881,332.92

33.77%
0.07%
9.37%
56.79%

Totals

$ 5,073,263.43

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

154,395
32.86

$

29.88

$

44.53

-

Page 181

McCreary County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Controlled Intake
Court Costs
DUI Service Fees
Jail Medical Payments
Jail Operation Payment
Miscellaneous Revenues
Interest

$

86,080.40
29,377.09
7,873.12
10,880.51
48,871.32
10,806.06
103.72

$

193,992.22

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Contracted Services
Food, Food Preparation and Equipment
Furniture and Fixtures
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

24,777.59
4,296.24
42,799.00
62,484.73
11,605.55
20,632.42
76,297.04
835.24
203,054.65
69,649.00
31,954.72
2,153.72
13,526.77

564,066.67

Excess of Expenditures Over Operating Revenues
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

370,074.45
370,074.45
-

Page 182

McCreary County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

183,082.44
10,806.06
103.72
370,074.45

32.45%
1.92%
0.02%
65.61%

Totals

$

564,066.67

100.00%

$

12,426
45.39

$

43.40

$

21.70

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 183

McLean County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Court Costs Supplement
DUI Fees From State
Jail Operation
Medical Allotment
Work Release
Other Receipts

$

5,063.78
21,836.32
1,698.12
25,245.94
2,277.12
1,398.00
1,290.75

$

58,810.03

Expenditures:
Equipment and Repairs
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

217.97
130,667.15
7,091.54
7,790.73
168.64
27,532.83
10,584.11
363.58
2,969.16
4,850.88
6,561.69

198,798.28

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Category
State Revenues
Income from Inmates
Funding from Fiscal Court
Totals

Amount
$

Percentage

56,121.28
2,688.75
139,988.25

28.23%
1.35%
70.42%

198,798.28

100.00%

Per Capita Contribution Per County Population

$

14.02

139,988.25
139,988.25
-

Page 184

Meade County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Collection Fees
Canteen Reimbursements To Jail Fund
Court Costs Collections, Circuit Clerk
DUI Fees
Housing Juveniles
Jail Fees Charged/Detention Center
Jail Medical Payments
Miscellaneous Payments
Recouped Public Defender Fees
Senate Bill 332/Booking Fees
State Prisoners
State/Jail Allotment
Telephone Commissions
VINE System Program/Incentive
Work Release
Interest

$

791.00
11,500.00
8,575.16
6,406.72
24,772.00
28,235.58
54,827.53
372.94
1,920.75
11,995.70
721,261.00
34,645.54
39,391.62
3,800.00
23,663.50
779.10

Expenditures:
Cleaning Supplies
Data Processing and Service Total
Equipment and Repairs
Food, Food Preparation and Equipment
Home Incarceration
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

28,466.38
9,872.00
8,010.41
198,244.00
2,746.54
4,184.01
48,048.50
21,553.01
41,465.39
5,960.03
833.70
517,004.07
172,034.28
48,030.16
30,440.05
4,410.06
102,849.74

$

972,938.14

Page 185

Meade County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

3,439.74
3,754.93

$ 1,251,347.00

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

856,208.70
115,950.34
779.10
278,408.86

68.42%
9.27%
0.06%
22.25%

Totals

$ 1,251,347.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

49,941
24.09

$

24.09

$

9.84

278,408.86
278,408.86
-

Page 186

Menifee County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Receipts
Jail Allotment
Medical Allotment
Miscellaneous

$

5,529.27
1,157.20
32,867.98
1,689.86
964.09

$

42,208.40

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses

$ 132,724.23
6,415.00
2,681.76
1,036.82
25,934.66
12,244.26
1,301.37
3,440.91
2,133.82

187,912.83

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

41,244.31
964.09
145,704.43

21.95%
0.51%
77.54%

Totals

$

187,912.83

100.00%

Per Capita Contribution Per
County Population

$

21.53

145,704.43
145,704.43
-

Page 187

Mercer County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Canteen and Medical
Court Costs
DUI Service Fees
HB 413-Court Costs
Jail Medical
Jail Operation
Miscellaneous
Work Release
Interest - Certificate of Deposits
Interest-Checking Account

$

6,347.73
8,525.12
3,220.03
10,570.11
10,209.64
51,245.88
867.66
11,058.48
8,713.64
1,045.82

$

111,804.11

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Housing Prisoners
Juvenile Expenses
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues, and Subscriptions
Transportation Expenses
Staff Uniforms, Supplies and Equipment

$

715.00
467,764.40
1,695.00
4,040.00
126,771.82
301.58
116.19
60,176.70
19,122.36
4,704.41
3,157.12
5,859.57
194.20

694,618.35

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

582,814.24
582,814.24
-

Page 188

Mercer County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

83,770.78
18,273.87
9,759.46
582,814.24

12.06%
2.63%
1.41%
83.90%

Totals

$

694,618.35

100.00%

Per Capita Contribution Per
County Population

$

27.12

Page 189

Metcalfe County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs / Jail Operations
Court Costs Supplement - HB 413
DUI Fees
Jail Medical Payments
Jail Operation Payment
Work Release
Reimbursements

$

2,934.22
11,400.10
1,028.78
2,331.50
25,258.30
160.00
456.34

$

43,569.24

Expenditures:
Housing Prisoners
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 120,043.64
1,035.66
441.92
31,393.16
5,491.58
749.45
1,363.45
1,406.30
8,817.31

170,742.47

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

127,173.23
127,173.23
-

Page 190

Metcalfe County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

42,952.90
616.34
127,173.23

25.16%
0.36%
74.48%

Totals

$

170,742.47

100.00%

Per Capita Contribution Per
County Population

$

12.51

Page 191

Monroe County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Controlled Intake
Court Costs
DUI Service Fee
Jail Allotment
Jail Bond Fees
Jail Medical
Miscellaneous
Phone Commission
Prisoners Fees
Interest

$

36,362.00
2,018.00
1,042.00
47,650.00
1,416.00
3,718.00
3,575.11
2,321.00
4,215.00
845.00

$

103,162.11

Expenditures:
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

37,533.00
54,075.00
94.00
7,548.00
782.00
330.00
1,760.61
161,448.00
23,563.00
21,577.00
5,514.00
9,489.00

323,713.61

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

220,551.50
220,551.50
-

Page 192

Monroe County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

90,790.00
11,527.11
845.00
220,551.50

28.05%
3.56%
0.26%
68.13%

Totals

$

323,713.61

100.00%

$

9,490
28.40

$

28.40

$

18.92

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 193

Montgomery County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payments
Court Costs - Jail Operation
DUI Fees - State
Inter-county Jail Contracts
Jail Bond Collection Fees
Jail Booking Fees
Jail Operation Pay - State
Jail Work Release
Medical Reimbursement
Miscellaneous Revenues
Social Security Incentive
State Fees - Medical Allotment
State Prisoners - Controlled Intake
Telephone Commission
Vending Machine Commission
Interest

$ 243,606.31
17,360.09
5,246.53
417,019.56
11,160.00
57,720.00
99,110.76
32,834.00
65,581.29
225.00
9,000.00
3,196.24
257,734.20
29,405.13
1,409.53
269.90

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

3,851.00
71,268.32
3,059.28
1,354.88
3,468.60
173,319.07
20,079.02
51,079.18
62,604.66
3,574.91
7,424.39
761,847.07
270,236.50
68,934.97
8,186.10
2,803.61
94,317.61

$ 1,250,878.54

Page 194

Montgomery County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

8,428.32
18,424.04

$ 1,634,261.53

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

9,000.00
626,254.13
417,019.56
198,334.95
269.90
383,382.99

0.54%
38.32%
25.52%
12.14%
0.02%
23.46%

Totals

$ 1,634,261.53

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

54,750
29.85

$

28.55

$

16.23

383,382.99
383,382.99
-

Page 195

Morgan County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs, Jail
DUI Service Fees
HB 413 Additional Court Costs
Jail Medical Allotment
Jail Operation
Miscellaneous
Reimbursement of Fees
Interest

$

8,296.81
2,024.30
7,788.98
2,878.58
25,272.34
254.61
45,334.19
92.90

$

91,942.71

Expenditures:
Bonds and Insurance
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

76.13
210,554.00
910.00
8,213.35
23,428.96
65,505.38
19,368.91
2,370.87
1,451.78
5,944.07

337,823.45

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

245,880.74
245,880.74
-

Page 196

Morgan County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

46,261.01
45,588.80
92.90
245,880.74

13.70%
13.49%
0.03%
72.78%

Totals

$

337,823.45

100.00%

Per Capita Contribution Per
County Population

$

17.12

Page 197

Muhlenburg County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Controlled Intake
DUI Service Fee
Inter-county Prisoner Contribution
Jail Medical Allotment
Jail Operation Payment
Miscellaneous
Telephone Commission
Work Release Program

$

29,626.00
1,210,585.00
4,690.00
21,731.00
125,500.00
116,281.00
268.00
38,486.00
35,096.00

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

1,877.75
729,723.75
39,896.57
258,234.56
21,112.61
28,611.88
62,180.29
144,094.63
17,957.87
869.41
1,022,642.96
332,500.00
10,338.90
136,429.40

$ 1,582,263.00

Page 198

Muhlenberg County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues, and Subscriptions
Transportation Expenses

$

3,786.41
25,929.00

$ 2,836,185.99

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$ 1,253,922.99
1,253,922.99

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$ 1,457,056.00
21,731.00
103,476.00
1,253,922.99

51.37%
0.77%
3.65%
44.21%

Totals

$ 2,836,185.99

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

82,125
34.19

$

25.30

$

39.49

-

Page 199

Nelson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Canteen
Controlled Intake
Court Costs
DUI Fees
Inter-county Prisoners
Jail Allotment
Jail bonds
Jail Medical
Juvenile Housing
Medical Reimbursements
Prisoner Booking Fees
Work Release
Miscellaneous Revenue

$

88,806.23
79,843.26
31,288.71
5,245.18
5,693.91
54,858.60
3,985.00
10,775.39
15,750.00
9,106.63
5,756.82
70,047.79
1,057.89

$

382,215.41

Expenditures:
Canteen Materials/Phone Cards
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions

$ 103,136.97
24,202.27
167,984.06
142,036.00
11,042.38
19,713.44
153,665.44
7,811.19
576,284.47
142,545.91
22,691.15
52,492.67
3,210.00

1,426,815.95

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$ 1,044,600.54
1,044,600.54

Balance

$

-

Page 200

Nelson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

197,761.14
5,693.91
169,653.73
9,106.63
1,044,600.54

13.86%
0.40%
11.89%
0.64%
73.21%

Totals

$ 1,426,815.95

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

51,376
25.01

$

25.01

$

25.80

Page 201

Nicholas County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs, Jail Operation
DUI Service Fees
Jail Medical Allotment
Jail Operation Pay
Reimbursement from Prisoners
Transporting Prisoners
Interest

$

2,364.55
1,140.96
2,016.54
25,253.02
50.00
11,400.10
343.29

$

42,568.46

Expenditures:
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Training, Dues and Subscriptions
Transportation

$

81,640.00
2,444.00
1,229.32
4,658.45
22,242.78
7,295.61
1,362.37
1,646.48
721.05

123,240.06

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

80,671.60
80,671.60
-

Page 202

Nicholas County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

42,175.17
50.00
343.29
80,671.60

34.22%
0.04%
0.28%
65.46%

Totals

$

123,240.06

100.00%

Per Capita Contribution Per
County Population

$

11.40

Page 203

Ohio County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
$20 Booking/Per Diem Fee
AOC Office Rent
Court Costs
DUI Fees
Home Incarceration Fees
Inter-county Jail
Jail Allotment/Corrections
Jailer Bond Acceptance Fee
Medical Allotment
Pay Phone Commission
Refunds/Reimbursements
SSA Incentive Payment
Transporting
Work Release/Weekenders
Interest

$

2,754.68
1,512.00
22,735.46
4,432.56
2,688.00
115,202.68
71,309.00
625.36
5,045.90
13,356.14
51.00
1,800.00
392.00
1,357.00
194.05

Expenditures:
Bonds and Insurance
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Home Incarceration
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

10,142.15
8,317.36
2,448.57
526.75
57,619.08
2,373.90
10,119.94
2,467.79
13,127.26
10,002.94
2,755.79
6,275.00
270,098.66
84,484.39
6,000.00
3,472.93
19,965.69

$

243,455.83

Page 204

Ohio County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

6,693.48
10,211.40

$

527,103.08

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

283,647.25
283,647.25

Balance

$

Funding Sources:
Category
Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

Amount
$

Totals
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Percentage

1,800.00
105,034.92
115,202.68
21,173.18
245.05
283,647.25

0.33%
19.93%
21.86%
4.02%
0.05%
53.81%

527,103.08

100.00%

$

17,520
29.51

$

29.51

$

12.04

-

Page 205

Oldham County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Bond Repayment
Booking Fees
Contracts with Other Counties
Court Costs
DUI Fees
Federal Prisoners
Home Incarceration
Inmate Medical Reimbursements
Inmates Per Diem
Jail Medical Payment
Miscellaneous Revenue
Reimbursements
State Fees
State Prisoners
Telephone Commission
Work Release
Interest

$

4,548.03
19,511.14
103,106.00
23,972.11
6,703.41
333,825.85
59,362.50
13,639.21
45,638.62
6,646.98
2,002.50
2,697.69
104,972.35
176,122.65
18,156.89
26,786.00
114.45

Expenditures:
Bonds and Insurance
Cleaning Supplies
Contracts with Private Agencies
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

24,497.00
11,921.43
25,175.58
146,225.73
4,255.06
64,220.14
85,025.40
3,590.15
737,969.06
343,483.67
44,877.60
6,183.35
50,646.48

$

947,806.38

Page 206

Oldham County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

3,193.81
9,824.91

$ 1,561,089.37

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category
Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

Amount
$

Totals
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Percentage

333,825.85
318,417.50
103,106.00
185,096.86
7,360.17
613,282.99

21.38%
20.40%
6.60%
11.86%
0.47%
39.29%

1,561,089.37

100.00%

$

29,124
53.60

$

53.60

$

11.77

613,282.99
613,282.99
-

Page 207

Owen County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement HB 413 - Court Facility Fees
Court Costs, Jail Operation
DUI Service Fees
Jail Medical Payments
Jail Operation Pay
Miscellaneous Payments
Home Incarceration Program Fees

$

10,570.11
7,461.80
1,894.26
1,781.50
25,255.54
70.00
720.00

$

47,753.21

Expenditures:
Bonds and Insurance
Communication Equipment
Contracts with Private Agencies
Food, Food Preparation and Equipment
Housing Prisoners
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation

$

3,082.33
602.49
167.50
354.54
165,159.42
2,607.16
26.00
24.00
34,628.63
7,173.04
2,831.92
3,601.40

220,258.43

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

172,505.22
172,505.22
-

Page 208

Owen County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

46,963.21
790.00
172,505.22

21.32%
0.36%
78.32%

Totals

$

220,258.43

100.00%

Per Capita Contribution Per
County Population

$

15.27

Page 209

Owsley County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Fees
Jail Allotment
Jail Fee Reimbursement
Jail Medical
LGED Grant
Miscellaneous Revenue
Interest

$

170.92
886.93
29,267.06
3,647.08
2,835.68
100,000.00
958.05
53.86

$

137,819.58

Expenditures:
Capital Projects and Debt Service
Housing Prisoners
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Transportation

$ 100,000.00
144,176.59
17,869.30
224.31
20,400.00
3,212.52
479.52
3,729.98

290,092.22

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

133,160.59
4,605.13
53.86
152,272.64

45.90%
1.59%
0.02%
52.49%

Totals

$

290,092.22

100.00%

Per Capita Contribution Per County Population

$

32.06

152,272.64
152,272.64
-

Page 210

Pendleton County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collection, Circuit Clerk
Court Costs Supplement
DUI Fees
Other Revenues
State Jail Medical
State/Jail Allotment
Interest

$

7,315.48
11,400.10
2,220.54
331.63
2,594.36
28,974.22
843.97

$

53,680.30

Expenditures:
Contracted Services
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

56,360.65
218,596.00
5,481.00
171.88
10,839.09
781.98
33,311.69
51,594.74
8,245.37
204.00
1,872.37
3,718.08
13,552.53

404,729.38

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

351,049.08
351,049.08
-

Page 211

Pendleton County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category
State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

Amount
$

Totals
Per Capita Contribution Per
County Population

$

Percentage

52,504.70
331.63
843.97
351,049.08

12.97%
0.08%
0.21%
86.74%

404,729.38

100.00%

23.20

Page 212

Perry County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Drug Forfeiture
DUI Fees
Housing Intake Controlled
Inter County Prisoners
Jail Medical
Jail Operations
Miscellaneous
Reimbursements
SSA Treasury
Telephone Commission
Interest

$

11,400.10
6,345.00
24,097.38
635,311.09
120,670.09
58,183.84
110,912.28
3,290.48
2,021.95
18,000.00
61,876.90
404.57

$ 1,052,513.68

$ 419,447.58
37,016.89
80.00
221,284.81
13,000.63
14,874.22
29,327.60
248,711.03
11,136.07
3,205.91
840,574.00
128,734.06
1,172.79
45,009.40
3,065.01

2,016,640.00

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

964,126.32
964,126.32
-

Page 213

Perry County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

18,000.00
839,904.69
120,670.09
67,189.33
6,749.57
964,126.32

0.90%
41.65%
5.98%
3.33%
0.33%
47.81%

Totals

$ 2,016,640.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

91,250
21.96

$

17.36

$

32.39

Page 214

Pike County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
ADF Funds
Class D Felon Payments
Community Custody - Class C
County Jail Fee
County Work Release
Court Costs Supplement
DUI Fees From State
Federal Work Release
Jail Bond Acceptance Fee
Medical Reimbursements
Prisoner Reimbursement - Booking Fees
SSA Incentive Payment
State Jail Allotment
State Medical Allotment
State Prisoners Controlled Intake
Telephone Refunds
U.S. Marshall Service
Weekend Work Release
Miscellaneous Reimbursements

$

5,489.90
451,938.50
22,957.66
28,112.85
3,525.00
11,400.10
16,355.91
58,202.00
14,072.00
15,591.93
58,172.63
16,600.00
183,509.04
14,297.46
303,672.05
77,296.65
38,833.07
1,027.50
10,802.71

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Contracts with Private Agencies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$

75,631.99
370,588.20
34,912.58
1,096.50
2,678.00
284,372.54
324.00
23,389.11
64,067.01
117,806.99
24,402.52
85.00

$ 1,331,856.96

Page 215

Pike County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 898,712.18
468,485.16
60,944.28
6,012.07
134,966.03
4,653.22
12,560.58

$ 2,585,687.96

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$ 1,253,831.00
1,253,831.00

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Income from Inmates
Funding from Fiscal Court

$

55,433.07
1,009,620.62
266,803.27
1,253,831.00

2.14%
39.05%
10.32%
48.49%

Totals

$ 2,585,687.96

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

98,370
26.28

$

22.51

$

18.69

-

Page 216

Powell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Collection, Circuit Clerk
DUI Fees
Jail Bond Collection Fees
Jail Booking Fees
Miscellaneous Revenues
Refunds
State Jail Medical
State Prisoners
State/Jail Allotment
Interest

$

13,757.07
7,051.54
2,435.00
15,242.80
5,516.72
3,068.94
6,626.30
24,178.18
75,653.28
143.05

$

153,672.88

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

4,000.00
65,935.63
1,595.16
349.79
57,221.75
48,929.40
3,834.75
21,401.95
418.67
9,799.39
284,926.15
81,557.12
2,938.15
28,124.70
4,964.24
5,894.41

621,891.26

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

468,218.38
468,218.38
-

Page 217

Powell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

127,266.37
26,263.46
143.05
468,218.38

20.47%
4.22%
0.02%
75.29%

Totals

$

621,891.26

100.00%

$

10,950
52.33

$

46.30

$

34.39

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 218

Pulaski County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Boarding Fees
Booking Fees
Circuit Clerk
Class D Felons
Commissary Salary Reimbursement
Contracts With Other Counties
DUI Fees
Federal Prisoners
Interest
Jail Bond Fees
Jail Medical
Jail Operational
Kaco Lease Receipts
Miscellaneous
Reimbursement-Prisoner Transportation
SSA Incentive
State Prisoners
Telephone Reimbursements
Work Release

$

30,510.79
112,676.59
25,792.63
666,449.65
7,102.39
12,291.33
12,948.26
134,114.72
7,087.42
6,640.00
13,637.32
224,874.84
53,642.00
4,064.60
14,931.43
14,800.00
300,199.24
49,361.02
31,112.15

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Communication Equipment
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$

504.46
324,647.23
20,798.75
3,878.77
299,251.10
3,197.84
1,325.00
21,637.33
41,983.24
94,051.21
20,063.64
15,511.41

$ 1,722,236.38

Page 219

Pulaski County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Food
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation Expenses

$ 959,986.62
605,820.56
26,670.26
45,506.74
15,589.91
109,833.44
12,700.71
28,655.45

$ 2,651,613.67

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

148,914.72
1,258,833.37
12,291.33
241,467.54
60,729.42
929,377.29

5.62%
47.47%
0.46%
9.11%
2.29%
35.05%

Totals

$ 2,651,613.67

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

82,653
32.07

$

28.14

$

15.83

929,377.29
929,377.29
-

Page 220

Robertson County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Fees
Jail Medical Allotment
Jail Operations Pay
Reimbursements
Rentals and Leases
Miscellaneous

$

1,082.51
443.43
1,227.62
25,255.54
6,315.00
2,700.00
87.74

$

37,111.84

Expenditures:
Bonds and Insurance
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation

$

922.20
27,125.00
282.00
863.80
332.32
21,085.82
7,076.26
1,546.48
432.45

59,666.33

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

28,009.10
6,402.74
2,700.00
22,554.49

46.94%
10.73%
4.53%
37.80%

Totals

$

59,666.33

100.00%

Per Capita Contribution Per County Population

$

9.77

22,554.49
22,554.49
-

Page 221

Rockcastle County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Court Costs
DUI Fees
Jail Bond Accept Fees
Jail Contract With Other Counties
Jail Work Release
Jail, Bed Allotment
Medical Allotment
Miscellaneous Receipts
Other Charges for Services
State Prisoners
Telephone Commissions
Vending Machine Commissions
Interest Income

$

11,003.56
39,192.96
4,052.50
947.15
0.03
740.00
79,546.20
5,267.24
8,435.58
12,283.22
744,201.88
24,724.21
1,222.88
519.54

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

11,447.68
130,384.81
13,612.09
181,873.29
698.90
1,703.00
96.73
14,363.71
63,121.84
4,204.45
1,460.00
367,256.53
82,681.95
37,410.75
4,800.00
343.00
2,701.01

$

932,136.95

Page 222

Rockcastle County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

8,473.40
2,925.06

$

929,558.20

Excess of Receipts Over Expenses
Funding from Fiscal Court to Meet Expenditures

$

2,578.75
-

Balance

$

2,578.75

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$

872,260.78
0.03
59,356.60
519.54

93.57%
0.00%
6.37%
0.06%

Totals

$

932,136.95

100.00%

$

35,430
26.19

$

22.51

$

(0.15)

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 223

Rowan County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Court Costs
Court Costs Supplement
DUI. Fees
Housing Class C and D
Housing Controlled Intake
Housing Other County
Jail Allotment
Jail Bond Acceptance Fee
Medical Allotment
Medical Co-Pay Fee
Miscellaneous
SSA Incentive Payment
Telephone Commission
Work Release
Interest

$

23,480.00
20,087.92
11,400.10
6,087.70
236,230.61
158,397.25
290,700.00
68,458.44
4,265.00
5,566.60
3,414.81
8,198.92
8,800.00
29,220.36
7,333.00
45.43

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 122,636.99
12,400.21
1,826.25
1,639.23
109,305.05
41,917.00
6,965.01
51,009.37
50,774.27
3,783.68
232.59
513,062.86
197,682.77
41,759.17
1,025.12
49,319.81

$

881,686.14

Page 224

Rowan County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

2,203.67
29,800.06

$ 1,237,343.11

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

8,800.00
506,228.62
290,700.00
75,912.09
45.43
355,656.97

0.72%
40.91%
23.49%
6.14%
0.00%
28.74%

Totals

$ 1,237,343.11

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

45,625
26.20

$

23.51

$

16.04

355,656.97
355,656.97
-

Page 225

Russell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Charges for Service Fee
Court Costs
Court Costs Supplement
DUI Fees
Jail Medical Payments
Jail Operation Pay
Miscellaneous
Reimbursements
Telephone Commission
Interest on Checking

$

5,488.70
27,127.45
11,400.10
4,965.56
3,812.82
40,026.96
40.00
2,547.73
3,073.70
127.03

$

98,610.05

Expenditures:
Bonds and Insurance
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Telephone and Utilities
Training, Dues and Subscriptions
Transportation Expenses

$

38,944.01
3,870.21
35,463.59
214,768.00
470.00
11,721.93
26,649.29
3,201.91
2,810.14
151,574.79
38,512.18
21,989.93
15,490.92
3,367.44
3,287.82

572,122.16

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

473,512.11
473,512.11
-

Page 226

Russell County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court
Totals
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Percentage

87,332.89
11,110.13
167.03
473,512.11

15.27%
1.94%
0.03%
82.76%

$

572,122.16

100.00%

$

10,220
34.92

$

34.92

$

28.12

Page 227

Scott County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees (Inmate Reimbursements)
Court Costs/Jail Operation (County Jail Fees)
DUI Service Fees (State)
Jail Contracts/Other Counties (Lodging)
Jail Medical Payments
Jail Operation Pay (Jail Allotment)
Jailers Bond Acceptance Fee (Inmates)
Juvenile Housing Per Diem
Reimbursements
State Prisoners (Controlled Intake)
Telephone Commissions (Jail)
Work Release Fees and Weekend Fees
Miscellaneous Revenue

$

31,682.36
26,292.39
3,246.23
19,000.00
39,562.47
72,656.82
4,981.76
66,270.00
540.42
186,768.44
16,414.23
4,914.91
800.00

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Contracted Services
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

2,000.00
54,632.41
28,815.14
2,638.40
7,500.00
2,177.85
202,400.33
438.00
4,178.00
17,057.02
62,345.00
81,788.21
91,354.10
22,315.26
830,745.40
543,497.19
60,282.22
16,631.11
90,886.23

$

473,130.03

Page 228

Scott County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

3,693.80
6,977.90

$ 2,132,353.57

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$ 1,659,223.54
1,659,223.54

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court

$

394,796.35
19,000.00
59,333.68
1,659,223.54

18.52%
0.89%
2.78%
77.81%

Totals

$ 2,132,353.57

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

28,272
73.07

$

71.14

$

43.63

-

Page 229

Shelby County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Booking Fees
Contracts With Other Counties
Court Costs Collection, Circuit Clerk
DUI
Federal Grants
Housing, Class D
Jail Bond Collection Fees
Jail Court Costs Supplement
Jail Expansion Loan
Jail Medical
Jail Reimbursements
Miscellaneous Revenues
Per Diem Fee
State Jail Medical
State Prisoners
State/Jail Allotment
Telephone Commissions
Work Release

$

35,242.34
64,803.00
28,683.46
13,849.70
100,320.00
362,170.72
4,088.00
8,082.16
499,999.00
3,665.05
303,483.19
9,730.15
14,235.75
41,056.35
90,850.48
76,956.48
36,006.97
66,521.20

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment

$

15,028.47
694,317.40
7,572.92
235,620.41
30,125.00
39,652.35
87,607.27
135,555.49
10,092.51
801.13
822,362.58
386,135.66
42,554.22
50,468.99
2,785.09

$ 1,759,744.00

Page 230

Shelby County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

80,272.83
11,928.77
5,406.60

$ 2,658,287.69

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

100,320.00
625,314.40
64,803.00
469,307.60
499,999.00
898,543.69

3.78%
23.52%
2.44%
17.65%
18.81%
33.80%

Totals

$ 2,658,287.69

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

53,290
49.32

$

36.29

$

24.14

898,543.69
898,543.69
-

Page 231

Simpson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Payments
Court Costs HB452
Court Costs Supplement HB 413
DUI Fees
Jail Medical Payments
Jail Operation Pay
Jail Reimbursements State Medical
Jailer Bond Acceptance Fee
Miscellaneous Revenues
Other Receipts - Commissary
Prisoner Reimbursement
State Pay- Controlled Intake
Telephone Commission
Work Release
Interest

$1,170,935.40
13,539.61
11,400.10
3,754.07
102,623.02
74,907.96
2,645.70
5,665.53
31,204.98
18,316.40
55,711.54
115,213.65
35,592.64
1,088.00
450.42

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Data Processing and Service Total
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$ 342,483.10
5,961.58
4,366.30
3,070.00
265,122.36
10,300.28
6,878.47
63,724.94
260,405.36
12,764.52
2,901.38
808,321.66
290,351.34
2,618.15
109,537.10

$ 1,643,049.02

Page 232

Simpson County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

6,671.48
9,999.49

$ 2,205,477.51

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court
Totals
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Percentage

1,492,373.81
150,224.79
450.42
562,428.49

67.67%
6.81%
0.02%
25.50%

$ 2,205,477.51

100.00%

$

62,050
35.54

$

30.02

$

33.30

562,428.49
562,428.49
-

Page 233

Spencer County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Fees
Jail Allotment
Jail Medical
Juvenile Payments
Reimbursement
Interest

$

13,224.26
3,114.71
25,260.22
1,362.30
8,100.00
410.10
351.55

$

51,823.14

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Other Expenses
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation Expenditures

$ 118,868.80
8,820.00
11,346.34
236.00
30,001.84
5,384.52
2,419.72
36,377.98

213,455.20

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

51,061.49
410.10
351.55
161,632.06

23.93%
0.19%
0.16%
75.72%

Totals

$

213,455.20

100.00%

Per Capita Contribution Per
County Population

$

10.90

161,632.06
161,632.06
-

Page 234

Taylor County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement
DUI Fees
Incarceration
State Jail Medical
State Jail Allotment
Interest

$

11,400.10
6,359.25
2,340.00
6,432.71
72,853.25
5,210.40

$

104,595.71

Expenditures:
Capital Projects and Debt Service
Housing Prisoners
Juvenile Expenses
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Training, Dues and Subscriptions
Transportation

$

6,800.00
615,754.50
6,555.98
45,643.09
428.04
977.15
25,887.42
8,323.05
5,963.52
86,582.97

802,915.72

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

97,045.31
2,340.00
5,210.40
698,320.01

12.09%
0.29%
0.65%
86.97%

Totals

$

802,915.72

100.00%

Per Capita Contribution Per County Population

29.74

698,320.01
698,320.01
-

Page 235

Three Forks
Regional Jail
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payments
County Contributions
Intercounty Jail Contract With Other Counties
Jail Medical Payments
Miscellaneous Revenues
Other Receipts
Prisoner Reimbursements - Per Diem Fees
Telephone Commissions
Vending Machine Commissions

$ 815,545.56
391,242.35
224,962.00
3,066.08
99,736.82
1,535.30
28,837.60
38,505.55
433.44

$ 1,603,864.70

$ 119,409.94
316,188.31
17,348.56
16,275.77
7,633.31
126,750.99
4,093.94
4,810.54
35,095.51
5,946.70
3,330.74
92,448.39
550,139.89
131,535.17
38,346.61
25,128.01
4,444.52
99,048.19
3,540.47

1,601,515.56

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Contracted Services
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Materials and Supplies Total
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Transportation
Excess of Receipts Over Expenses

$

2,349.14

Page 236

Three Forks
Regional Jail
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income

$

818,611.64
224,962.00
169,048.71
391,242.35

51.04%
14.03%
10.54%
24.39%

Totals

$ 1,603,864.70

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service

$

64,843
24.70

$

19.82

Page 237

Todd County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
County Police Supplement
Court Costs
DUI Fees
Home Incarceration
Jail Class C State
Jail Fees (State)
Jail Medical
Jail-State Medical
Juvenile State
Pay Telephone
State Prisoners
Work Release
Miscellaneous

$

19,326.76
7,121.61
2,954.24
1,800.00
78,301.80
26,547.58
1,827.68
8,102.22
1,120.00
1,947.87
26,043.40
900.00
384.00

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Court Costs Program Support
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

3,750.00
11,090.43
419.11
30.00
13,454.64
189.10
43,602.86
267,908.54
601.72
3,572.00
1,231.65
27,792.06
1,137.46
465.99
204,959.96
36,939.68
909.70
10,550.58

$

176,377.16

Page 238

Todd County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

4,002.55
1,003.46

$

633,611.49

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

457,234.33
457,234.33

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

163,243.07
13,134.09
457,234.33

25.77%
2.07%
72.16%

Totals

$

633,611.49

100.00%

$

6,570
55.12

$

53.43

$

38.54

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 239

Trigg County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement
Court Costs, Jail Operations
DUI Service Fees
Jail Bond Acceptance Fees
Jail Medical Allotment
Jail Operation Allotment
State Prisoner Payment
Telephone Commission
Vending
Work Release Program
Miscellaneous

$

11,400.10
6,350.72
3,679.48
1,450.00
2,708.51
35,565.24
400.00
2,829.79
134.90
5,655.00
105.72

$

70,279.46

Expenditures:
Equipment and Repairs Total
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Training, Dues and Subscriptions
Transportation

$

6,667.18
14,191.37
261.96
15,702.00
178.00
5,458.74
269.47
14,014.79
160,338.57
28,242.54
23,712.76
889.32
71.05

269,997.75

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

199,718.29
199,718.29
-

Page 240

Trigg County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

60,104.05
10,175.41
199,718.29

22.26%
3.77%
73.97%

Totals

$

269,997.75

100.00%

$

4,380
58.06

$

58.06

$

15.07

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Page 241

Trimble County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Supplement HB 413
DUI Fees
Jail Medical
State Fees
Other Receipts

$

11,400.10
976.46
1,894.44
25,258.30
35.00

$

39,564.30

Expenditures:
Housing Prisoners
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Payroll
Payroll - Employee Benefits
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 180,997.76
2,211.02
8,904.68
264.95
39,882.74
6,012.31
603.48
475.00
7,451.05

246,802.99

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

39,529.30
35.00
207,238.69

16.02%
0.01%
83.97%

Totals

$

246,802.99

100.00%

Per Capita Contribution Per
County Population

$

22.91

207,238.69
207,238.69
-

Page 242

Union County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
County Costs, Supplement
Court Costs
DUI Fees State
General Prisoner Population
Jailer Bond Acceptance Fees
Miscellaneous Revenue
Prisoner Reimbursement
Reimbursements
State Fees Board
State Fees Medical
Telephone Commissions
Work Release
Interest

$

11,160.00
11,400.10
8,148.85
4,813.33
5,644.67
3,235.00
4,383.52
16,705.27
20.79
51,391.32
4,105.92
6,279.94
7,535.00
99.65

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenditures
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

2,000.00
90,380.09
7,241.16
4,534.54
50,686.08
10.00
115,574.00
1,085.47
738.00
15,040.71
15,075.23
2,191.63
4,035.18
362,556.66
181,768.17
2,603.48
25,792.22

$

134,923.36

Page 243

Union County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

2,845.35
1,332.02

$

885,489.99

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

750,566.63
750,566.63

Balance

$

Funding Sources:
Category

Amount

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court
Totals
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Percentage

79,859.52
11,160.00
43,804.19
99.65
750,566.63

9.02%
1.26%
4.95%
0.01%
84.76%

$

885,489.99

100.00%

$

18,250
42.15

$

37.19

$

47.78

-

Page 244

Warren County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felons
Controlled Intake
Court Costs
DUI Service Fee
Federal Prisoner
Home Incarceration
Insurance Reimbursements
Jail Contracts
Jail Fees
Jail Funds
Jail Medical
Jail Work Release
Jailers Bond Fees
Miscellaneous
Reimbursements
Social Security
Telephone
Interest

$1,493,130.60
649,619.95
80,333.13
39,004.90
1,599,231.29
82,639.50
1,460.31
3,750.00
327,213.14
27,117.17
135,165.23
16,990.13
3,660.00
905.06
77,698.96
12,956.00
313,155.75
1,849.48

Expenditures:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Contracted Services
Data Processing and Service Total
Food, Food Preparation and Equipment
Furniture and Fixtures
Home Incarceration
Inmate Clothing, Linens and Hygiene
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses

$

39,450.00
855,689.56
76,259.48
5,897.45
61,023.56
8,723.79
544,108.60
1,012.46
29,432.46
3,670.53
67,273.28
745,579.22
30,237.88
1,295.20

$ 4,865,880.60

Page 245

Warren County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$2,221,903.65
821,185.58
19,864.85
9,091.35
250,411.78
4,914.80
64,984.60

$ 5,862,010.08

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$ 1,612,187.29
2,424,370.98
3,750.00
823,722.85
1,849.48
996,129.48

27.51%
41.36%
0.06%
14.05%
0.03%
16.99%

Totals

$ 5,862,010.08

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

216,019
27.14

$

23.18

$

10.25

996,129.48
996,129.48
-

Page 246

Washington County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
Court Costs-Supplement
DUI. Service Fee
Jail Medical Allotment
Jail Operation Pay
Prisoner Reimbursement
Reimbursements

$

6,272.48
11,400.10
2,189.09
1,685.94
25,258.30
160.00
4,666.00

$

51,631.91

Expenditures:
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Housing Prisoners
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

35.00
521.24
138.14
141,154.00
10,008.47
117.81
105.39
61,471.56
15,319.74
552.93
356.97
1,447.66
8,815.07

240,043.98

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

188,412.07
188,412.07
-

Page 247

Washington County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Funding from Fiscal Court

$

46,805.91
4,826.00
188,412.07

19.50%
2.01%
78.49%

Totals

$

240,043.98

100.00%

Per Capita Contribution Per
County Population

$

16.72

Page 248

Wayne County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class C/Community Custody
Court Costs
DUI Fees
HB 413 Court Costs Supplement
Housing Class D
Incarceration Fee-GPP
Inter-county Jail Contract
Jail Medical
Jail Work Release
Miscellaneous
Prisoner Reimbursements
Reimbursements
SSA Incentive
State Fees
State Prisoner Controlled Intake
Telephone Commission
Vending Machine Commission
Interest on Checking

$

99,673.00
7,649.00
2,525.00
11,400.00
430,625.00
34,270.00
6,925.00
74,330.00
1,980.00
473.00
11,360.00
5,638.00
9,400.00
55,728.00
226,295.00
30,183.00
1,564.00
706.00

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Equipment and Repairs
Food, Food Preparation and Equipment
Furniture and Fixtures
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment

$ 353,045.00
27,563.00
3,390.00
1,226.00
248,255.00
1,405.00
19,995.00
1,548.00
25,280.00
122,039.00
4,318.00
21,431.00
447,819.00
135,837.00
4,610.00

$ 1,010,724.00

Page 249

Wayne County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$ 100,179.00
3,150.00
6,223.00

$ 1,527,313.00

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

9,400.00
908,225.00
6,925.00
85,468.00
706.00
516,589.00

0.61%
59.47%
0.45%
5.60%
0.05%
33.82%

Totals

$ 1,527,313.00

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

63,762
23.93

$

18.39

$

25.32

516,589.00
516,589.00
-

Page 250

Webster County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Class D Felon Payments
Court Costs
Court Costs Supplement
DUI Service Fees
Inter-County Housing
Jail Bond Acceptance Fee
Medical
Miscellaneous
Operation Pay
Prisoner Reimbursements
Reimbursements
Social Security Administration
State Reimbursements
Telephone Commissions
Interest

$ 539,072.87
5,142.16
11,400.10
3,070.91
9,233.60
2,423.00
3,344.38
176.96
41,703.12
38,093.28
33,740.03
2,600.00
43.40
18,834.01
909.55

Expenditures:
Capital Projects and Debt Service
Cleaning Supplies
Communication Equipment
Data Processing and Service
Equipment and Repairs
Food, Food Preparation and Equipment
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Food Preparation Salaries
Service Agreements
Staff Uniforms, Supplies and Equipment

$

72,043.04
8,879.15
1,252.30
7,500.00
12,607.73
141,522.85
2,836.12
846.00
34,176.48
17,106.37
4,529.08
5,372.95
439,109.27
125,483.96
17,784.14
1,739.00
4,405.59

$

709,787.37

Page 251

Webster County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Telephone and Utilities
Training, Dues and Subscriptions
Transportation

$

71,134.49
5,205.37
6,700.09

$

980,233.98

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

270,446.61
270,446.61

Balance

$

Funding Sources:
Category

Amount

Percentage

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

2,600.00
603,776.94
9,233.60
93,267.28
909.55
270,446.61

0.27%
61.60%
0.94%
9.51%
0.09%
27.59%

Totals

$

980,233.98

100.00%

$

35,772
27.38

$

25.36

$

19.14

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

-

Page 252

Whitley County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Contracts With Other Counties
Court Costs Supplement
Court Costs - Jail Operation
DUI Fees - State
Incarceration Fees - Circuit Court
Jail Bond Fees
Jail Medical Payments
Jail Operations
Miscellaneous Revenue
Prisoner Reimbursement - Booking Fees
Interest

$ 790,316.21
11,400.10
12,602.28
4,161.25
2,329.65
11,122.00
8,011.90
112,378.44
103.00
44,198.00
1,564.48

$

998,187.31

Expenses:
Bonds and Insurance
Capital Projects and Debt Service
Cleaning Supplies
Food, Food Preparation and Equipment
Housing Prisoners
Inmate Clothing, Linens and Hygiene
Legal Fees and Judgments
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Payroll - Medical Personnel
Staff Uniforms, Supplies and Equipment
Telephone and Utilities
Transportation

$

23,660.00
442,268.06
38,460.46
312,315.65
19,248.31
17,251.38
1,000.00
7,130.33
162,350.11
16,097.67
76.80
625,607.32
196,108.12
19,323.52
7,329.29
94,761.03
4,560.30

1,987,548.35

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

989,361.04
989,361.04
-

Page 253

Whitley County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Funding Sources:
Category

Amount

Percentage

State Revenues
Housing Prisoners Other Counties
Income from Inmates
Other Income
Funding from Fiscal Court

$

148,553.97
790,316.21
57,752.65
1,564.48
989,361.04

7.47%
39.76%
2.91%
0.08%
49.78%

Totals

$ 1,987,548.35

100.00%

Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

$

68,248
28.84

$

22.36

$

26.34

Page 254

Wolfe County
Jail Fund
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs
DUI Fees
Jail - HB 431
Jail Fees
Reimbursement - Bank Service Charges
State Medical
Savings Interest

$

13,479.53
2,723.59
11,400.10
33,706.44
12.75
2,933.18
19.14

$

64,274.73

Expenditures:
Housing Prisoners
Juvenile Expenses
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Transportation

$ 151,981.94
658.00
11,097.54
211.75
6.25
40,154.24
9,570.29
10,142.14

223,822.15

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Percentage

State Revenues
Income from Inmates
Other Income
Funding from Fiscal Court

$

64,242.84
12.75
19.14
159,547.42

28.70%
0.01%
0.01%
71.28%

Totals

$

223,822.15

100.00%

Per Capita Contribution Per County Population

$

22.65

159,547.42
159,547.42
-

Page 255

Woodford County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
Operating Revenues:
Court Costs Jail Operation
Court Costs Supplement
DUI Service Fees
Federal Prisoners
Inmate Phone Commission
Jail Bond Fees
Jail Contract With Other Counties
Jail Medical Payments
Jail Work Release
Medical Reimbursements
State Fees
State Prisoner Payment
Miscellaneous Revenue

$

82,192.50
7,788.98
8,517.19
37,584.00
24,012.28
1,430.00
31,062.00
5,025.19
8,638.00
24,937.65
67,626.12
259,841.80
1,803.04

Expenditures:
Bonds and Insurance
Capital Projects/Debt Service/Lease Agreements
Cleaning Supplies
Food, Food Preparation and Equipment
Furniture and Fixtures
Home Incarceration
Inmate Clothing, Linens and Hygiene
Juvenile Expenses
Maintenance and Repairs - Buildings and Equipment
Medical Costs
Office Supplies and Equipment
Other Expenses
Payroll
Payroll - Employee Benefits
Staff Uniforms, Supplies and Equipment
Telephone and Utilities

$

8,949.15
202,044.51
22,015.39
117,345.28
25,027.40
13,817.80
4,395.39
10,035.00
50,303.79
53,745.13
10,638.79
679.47
644,403.67
233,424.16
2,415.65
54,436.46

$

560,458.75

Page 256

Woodford County
Detention Center
Statement of Revenues,
Expenditures, and Funding From Fiscal Court
Fiscal Year Ended June 30, 2005
(Continued)

Expenditures: (Continued)
Training, Dues and Subscriptions
Transportation

$

8,222.76
5,408.69

$ 1,467,308.49

Excess of Expenses Over Operating Receipts
Funding from Fiscal Court to Meet Expenditures

$

Balance

$

Funding Sources:
Category

Amount

Federal Revenues
State Revenues
Housing Prisoners Other Counties
Income from Inmates
Funding from Fiscal Court
Totals
Total Inmate Population
Per Inmate Days
Inmate Cost Per Day
Inmate Cost Per Day
Without Debt Service
Per Capita Contribution Per
County Population

Percentage

37,584.00
430,991.78
31,062.00
60,820.97
906,849.74

2.56%
29.37%
2.12%
4.15%
61.80%

$ 1,467,308.49

100.00%

$

27,464
53.06

$

45.70

$

37.85

906,849.74
906,849.74
-

Page 257

Page 258

Page 259

JAIL SURVEY
JAILER
______________, COUNTY
2005

CRIT LUALLEN
AUDITOR OF PUBLIC ACCOUNTS

105 SEA HERO ROAD, SUITE 2
FRANKFORT, KY 40601-5404
TELEPHONE (502) 573-0050
FACSIMILE (502) 573-0067

Page 260

To:

Jailer

From: John Cubine,
Director, Financial Audit Division
Date: July 11, 2005
RE:

Surveys of Open and Closed Jails

We have worked with the Kentucky Jailer’s Association, Governor’s Office for Local
Development, Department of Corrections, Kentucky County Judge Executive Association,
Kentucky Magistrates and Commissioners Association, and Kentucky Association of Counties in
preparing the questions for these surveys. This will be the most comprehensive survey that the
Auditor of Public Accounts has every conducted in relation to jails. We appreciate the
involvement of everyone associated with preparing these surveys.
We will have an auditor from our office help you complete the survey. Policy questions should
be answered as of the date of the survey. Financial information such as “what were your medical
expenses?” will be calculated from July 1, 2004 through June 30, 2005. You should be able to
answer most of the questions either as “yes”, “no”, or “not-applicable.” If an answer is left blank,
please be sure to explain why in the comments section. Several questions require an amount to
be listed. Please try to keep the answers concise and to the point in the comments section when
you give an explanation.
A copy of each county’s survey will be shared with fiscal court and a separate statewide report
will be prepared. This report is a public document and is subject to the open records act.
If you have any questions, please contact Jeff Fryman, 1-800-247-9126 extension 222. We
appreciate your time and assistance in completing this survey.

Page 261

_________________, County
Jail Survey
Open Jail
___________________, Jailer

Q ue s tions
A . Jail C apacity
Is this a full service jail?
H ow many buildings house inmates?
A re the inmates on more than one floor (tw o
level building)?
W hat is the facility’s rated capacity (beds)
from the D epartment of Corrections?
O n average, how many inmates are in the
facility each day?
B . M anag e me nt
H ow long have you been in office?
D id you have previous corrections or law
enforcement experience?
Is there or has there ever been a jail
committee or consultant to review the
operations and management of the jail?
If yes, w hen (year).
W hat w ere the recommendations of the
consultant or committee? P lease
explain.

W hat changes or policies have you placed in
operation to reduce the cost of operating the
jail? P lease describe policies in comments
section.
Staffing
Food
Medical

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 262

Jail Survey – Open Jail
(Continued)

Q ue s tions

B . M anag e me nt (Co ntinue d)
Transportation
Collections from Inmates
O ther
D id any members of the fiscal court visit the
jail last year?
A re there any areas you w ant the auditor's
office to review w here you suspect fraud,
illegal acts, theft, or inefficiency? P lease
explain.
C . Inmate Po pulatio n
H ow many inmates (days) did you house
last fiscal year (June 30, 2005)?
N umber of State Inmates (days)
N umber of Federal Inmates (days)
N umber of Inmates - H ousing P risoners
- O ther Counties (days)
N umber of County Inmates (days)

D . B udg e t
D id you assist the fiscal court in the
preparation of the budget for the Jail Fund?
A re actual revenues and expenses
compared to the Jail Fund budget each
month?
A re significant variances betw een actual to
budget examined?
A re all revenues generated by jail activities
deposited into the Jail Fund? (D o not
consider canteen profits.)

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 263

Jail Survey – Open Jail
(Continued)

Q ue s tions

D. B udg e t (C ontinue d)
H ow much money, if any, w as transferred
from the General Fund or other funds to
support the Jail Fund last fiscal year?
A re all of the costs reflected in the Jail Fund
budget?
A re all debt service payments included
in the Jail Fund budget?
A re all insurance payments (buildings
and any other insurance other than
buildings) included in the Jail Fund
budget?
Is the employer share of FICA ,
retirement, and health insurance
included in the Jail Fund budget?
A re applicable utilities included in the
Jail Fund budget?
A re inmate transportation costs
reflected in the Jail Fund budget?
A re there any other expenses of the jail
that are not reflected in the Jail Fund
budget? P lease explain.
A re there any other expenses paid from
the Jail Fund budget that are for other
activities? For example 911 activities.
P lease explain.
W hat is the average inmate cost per day?
E. C harge s to Inmate s
D o the inmates receive a document
explaining the charges? (A sk for a copy)

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 264

Jail Survey – Open Jail
(Continued)

Q ue s tions

E. C harge s to Inmate s (Co ntinue d)
Reimbursement Rate for H ousing P risoners O ther Counties
P rocessing or Booking Fee
D aily H ousing Fee for Local Inmates
D aily H ousing Fee for State Inmates
D aily H ousing Fee for Federal Inmates
(Range)
W ork Release Fee P er D ay P ercentage
Flat A mount
H ome Incarceration H ook U p Fee
H ome Incarceration Fee P er D ay
Medical Fees P er V isit by N urse or D octor
State Inmates
County Inmates
Federal Inmates
D ietary Fees
O ther Fees (P lease describe.)
F. B o ok ing
P lease provide the auditor w ith the w ritten
policy explaining the booking system.

Is the booking process tied to the accounting
system?
D oes the accounting system generate a
report so that a deputy can compare the
funds per report w ith those on hand?
D oes the accounting system generate
pre-numbered receipts to be issued to
the inmates?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 265

Jail Survey – Open Jail
(Continued)

Q ue s tions

F. B o ok ing (Co ntinue d)
W hen funds (cash and checks) are collected
from inmates, are pre-numbered receipts
issued to inmates (Manual System)?
A re voided receipts kept?
D o inmates and deputies sign property
sheets?
A re envelopes used to hold the cash and
property for inmates?
W hen funds are collected from inmates, are
these funds in a secure location (lock box)?
W ho has access?
Is inmate property held in a secure location?
D oes a designated person (other than the
deputies collecting the funds) reconcile the
funds taken in to a report or log to determine
if any funds are missing?
D oes a designated person take the cash and
checks, and receipts to the accounting
department?
A re the prenumbered receipts reconciled to
cash received by the accounting
department?

G. C ante e n
Is a private vendor used for canteen
operation? P lease explain and provide a
copy of the contract to the auditor.

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 266

Jail Survey – Open Jail
(Continued)

Q ue s tions

G. Cante e n (C ontinue d)
If you are not using a private vendor, w here
are canteen supplies and food purchased for
the canteen?
H ow do you determine w here to purchase
canteen supplies, i.e. price comparison,
bidding, etc.?
W hen you obtain price quotes, is a record of
these quotes maintained?
Is sales tax charged and remitted to
Revenue Cabinet?
P lease explain the controls that are in place
to protect the canteen inventory.
Is a physical inventory periodically
taken?
A re the inventory count sheets retained?
D o you have excessive inventory
supplies? (Supplies that w ould last
longer than 2 months)

W hen canteen supplies are delivered by the
vendor, does someone initial the invoice that
the supplies w ere received?
Is this a different person than the person
w ho made the order?
D oes someone compare the invoice to
determine if the prices and quantities are
correct, before it is sent to the accounting
department to be paid?

D o you review or have someone else review
the bills (independent of the person making
the orders) before they are paid?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 267

Jail Survey – Open Jail
(Continued)

Q ue s tions

G. Cante e n (C ontinue d)
D o you prohibit employees from making
personal purchases of food, equipment, and
kitchen supplies through the Canteen Fund?
D o you prohibit employees from purchasing
food and kitchen supplies w ith their personal
funds and then being reimbursed from the
Canteen Fund?
A re any bonus or gifts given to the jail from
vendors for purchases for the Canteen?
If bonus and gifts are provided by the
vendors, w hat are your policies? H ow are
these items used or disposed of? P lease
explain.
A re inmates allow ed to use cash to make
canteen purchases?
A re deputies allow ed to use cash to make
canteen purchases?

H ow are sales accounted for (type of
accounting records maintained)? P lease
explain.
Computer System
Softw are Company - N ame?
Manual System

A re periodic physical inventories of property
and equipment conducted and reconciled to
detailed property and equipment records?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 268

Jail Survey – Open Jail
(Continued)

Q ue s tions

G. Cante e n (C ontinue d)
A re canteen supplies kept in a secure or
restricted access location?
W as a canteen report submitted to the
County Treasurer for fiscal year ended June
30, 2005?
W hat w ere gross canteen sales for fiscal
year ended June 30, 2005?
Can you determine the amount of profit
earned by the Canteen for fiscal year ended
June 30, 2005?
W hat w as the balance left in the Canteen
Fund as of June 30, 2005? (D o not include
any funds due inmates.)
A re monies left by prisoners in Jail Canteen
Fund or Inmate Fund transferred to an
escrow account?
If a question arises as to the allow ability of
charges to the canteen profit funds, how do
you resolve it? P lease explain.

H . Inmate A cco unts
A s of June 30, 2005 can you print out a
report that states the balance in each
inmate's account?
A s of June 30, 2005 can you print out a
report that states the total amount held for
all inmates? A mount held?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 269

Jail Survey – Open Jail
(Continued)

Q ue s tions

H . Inmate Acco unts (Co ntinue d)
A re inmates periodically provided w ith a
statement w hich show s the amount held on
their behalf?
W hen inmates are released, do they sign a
document stating that they received their
property and the remaining balance in their
account?
If the inmate asserts that there is a
discrepancy, how is it handled?
I. Fo od
Is a private vendor used to provide food
services for the inmates? P lease explain and
provide the auditor w ith a copy of the
contract.
W here is food purchased?
H ow do you determine w here to purchase
food, i.e. price comparison, bidding, etc.?
W hen you obtain price quotes, is a record of
these quotes maintained?
A re meal or food expenses properly posted
to the budget of the Jail Fund?
W hat w as the total food expense for fiscal
year ended June 30, 2005?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 270

Jail Survey – Open Jail
(Continued)

Q ue s tions
I. Fo od (C o ntinue d)
W hat is the cost per meal per inmate?
(divide total food cost by inmate days)
In clu de food preparation expenses and
deputies salaries applicable to meals as part
of food cost.
D o you have full-time staff supervising the
kitchen and food preparation?
A re any bonus or gifts given to the jail from
vendors?
If bonus and gifts are provided by the
vendors, w hat are your policies? P lease
explain.
P lease explain the controls that are in place
to protect the food inventory.
Is a physical inventory periodically
taken?
A re the inventory count sheets retained?
D o you have excessive inventory
supplies? (Supplies that w ould last
longer than 2 months)
A re food supplies kept in a secure or
restricted access location?
W hen food supplies or kitchen equipment is
delivered by the vendor, does someone initial
the invoice that the supplies or equipment
w as received?
Is this a different person than the person
w ho made the order?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 271

Jail Survey – Open Jail
(Continued)

Q ue s tions

I. Fo od (Co ntinue d)
D oes someone examine the invoice to
determine if the prices and quantities are
correct, before it is sent to the accounting
department?
D oes someone review the bills (independent
of the person making the orders) before they
are submitted to the County Treasurer for
payment?
D o you prohibit employees from making
personal purchases of food, equipment, and
kitchen supplies through the jail?
D o you prohibit employees from purchasing
food and kitchen supplies for the jail w ith
their personal funds and then being
reimbursed from the Jail Fund?
J. M e dical Se rv ice s
W hat w as the total medical expense for
fiscal year ended June 30, 2005?
Less State Inmate D ays x 1.91
Less State Catastrophic P ayments
Less O ther State Medical P ayments
N et U nreimbursed Medical Costs
Can you break dow n the medical costs
betw een State, County and Federal inmates?

Is a private vendor used for medical
services? P lease explain and provide the
auditor w ith a copy of the contract.

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 272

Jail Survey – Open Jail
(Continued)

Q ue s tions

J. M e dical Se rv ice s (Co ntinue d)
A re inmates required to sign a form stating
that they are responsible for all medical
costs?
H ow are medical providers selected? (bid,
advertise, etc.)
D o you have a medical technician or deputy
on duty 24 hours per day?
D o you have a nurse or doctor on call to
examine inmates, before they are sent to the
hospital?
D oes the fiscal court or jail utilize Correct
Care or some other insurance provider to
monitor medical expense of the inmates?
(W ork Release)
A re invoices review ed by someone (doctor,
medical deputy, or nurse) prior to payment?
A re invoices initialed that they have been
review ed before they are sent to the
accounting department to be paid?
A re rates for medical services negotiated?
W hat rate schedule is used, i.e. Medicaid,
state health ins. rate, etc?
D o you pursue “catastrophic reimbursement
funds?" If yes, do you receive much
reimbursement?
H ave you been told that catastrophic
funds are not available?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 273

Jail Survey – Open Jail
(Continued)

Q ue s tions

J. M e dical Se rv ice s (Co ntinue d)
Can you breakdow n the amount paid to each
medical vendor? (if yes, document how
much to each vendor)
W here are prescriptions purchased?
H ow are unused prescription disposed of?
W hen an inmate is transferred, do you send
a supply of medication?
D o you send bills to collect unpaid medical
expenses from the inmates?
If the inmate does not pay, are these bills
sent to an outside collection agency?
W hat is the rate of collections from the
collection agency?
A re medical expenses properly posted to the
budget of the Jail Fund?
W hat are the controls for dispensing drugs
and prescriptions? P lease explain.
Is prescription drug inventory counted daily?
P lease explain.
K . C olle ctions from R e le as e d Pris o ne rs
D o you require released inmates to sign an
agreement to pay any funds due to the jail?

D o you send bills to collect unpaid jail
expenses from the inmates?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 274

Jail Survey – Open Jail
(Continued)

Q ue s tions

K . C olle ctions from R e le as e d Pris o ne rs
(C ontinue d)
If the inmate does not pay, are these bills
sent to an outside collection agency?
W hat is the rate of collections from the
collection agency?
A re past due collections turned over to the
County A ttorney for collection?
D o you know the amount due from inmates
(accounts receivable) outstanding as of June
30, 2005? List amount if possible.
D oes someone other than the person posting
accounts receivable call customers to follow up on delinquent accounts?

A re pre-numbered receipts issued to
inmates w hen they make payments?
A re the pre-numbered receipts issued to
inmates reconciled to a daily cash check-out
report?
L. Inv oice s to D e partme nt o f C orre ctions
W hat system or procedures are used to bill
the D epartment of Corrections? (O rion,
JA M, etc.)
D oes someone compare the amount billed to
the D epartment of Corrections to the
amount remitted?

A re unpaid claims re-submitted if there is
missing information from the original claim
such as an inmate's P IN number?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 275

Jail Survey – Open Jail
(Continued)

Q ue s tions

L. Inv oice s to D e partme nt o f C orre ctions
(C ontinue d)
H ow often do you bill? (monthly, w eekly,
intermittently)
A re bills submitted to the D epartment of
Corrections paid w ithin 30 days? If not,
explain w hy.
W hat system or procedures are used to bill
other counties for housing prisoners?
A re all medical expenses billed?
D oes someone compare the amount billed to
the amount remitted?
H ow often do you bill? (monthly, w eekly,
intermittently)
A re bills normally paid w ithin 30 days after
receipt by the county?

A re there any uncollected amounts that
have been past due for a over 3 months?
N . Te le pho ne C o mmis s io ns
H ow do you determine w hich vendor to
use? P lease explain.
W ho is the vendor? P lease provide a copy
of the contract to the auditor.
W as the jail allow ed a bonus or equipment to
sign up w ith that vendor? P lease explain.

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 276

Jail Survey – Open Jail
(Continued)

Q ue s tions

N . Te le pho ne C o mmis s io ns
(C ontinue d)
D oes the vendor allow you to take credit
against the balance of the telephone
commissions if you make a purchase and
send them the invoice?
If this is true, is the County
Judge/Executive or County Treasurer
aw are of these transactions?
D o you sell calling cards?
D oes the vendor credit your commission
against the cost of the calling cards?
O . Payro ll
H ow many employees do you have?
P lease explain the payroll system.
D o you require that background checks be
made before an applicant is hired?
A re background checks performed routinely
on all employees?

A re personnel files maintained on each
employee?
A re w ithholding forms, updated each year?
A re your employees under nonhazardous
duty retirement?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 277

Jail Survey – Open Jail
(Continued)

Q ue s tions

O . Payro ll (C ontinue d)
A re personnel policies in regard to vacation,
sick, compensatory and holiday leave in
w riting?
D o these policies agree w ith the policies
approved by fiscal court for other
county employees?
Is there an automated time system in place
to maintain the time charges?
D oes this automated system also
prepare time reports?
A re employees required to sign time
reports?
D o supervisor's sign time reports?
D o you review time charges, before they
are submitted to fiscal court for payment?
D oes the accounting department of the jail
keep track of leave balances?
D oes the County Treasurer, P ayroll O fficer,
or Finance O fficer for the fiscal court keep
track of leave balances for jail employees?
W ho distributes the payroll checks?
A re payroll expenses properly posted to the
budget of the Jail Fund?

W hat w as the total payroll expense for fiscal
year ended June 30, 2005?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 278

Jail Survey – Open Jail
(Continued)

Q ue s tions

O . Payro ll (C ontinue d)
W as there a significant amount of overtime
paid during fiscal year ended June 30, 2005?
H ow is the payroll officer notified w hen an
employee is terminated?
P . J ail Pro pe rty and Equipme nt
A re video cameras installed either just inside
or outside all exit doors?
A re permanent identification tags attached
to property and equipment?
A re periodic physical inventories of property
and equipment conducted and reconciled to
detailed property and equipment records?
Q . Ve hicle s and Trans po rtatio n C o s ts
V ehicles:
N umber of V ehicles
A verage A ge of V ehicles
A verage Mileage of V ehicles

A re employees allow ed to drive official
vehicles from the jail to their home w hen
they are off duty or outside of normal w ork
hours? If yes, how many employees are
assigned vehicles? If yes, please explain
your policy for assigning these vehicles to
employees.

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 279

Jail Survey – Open Jail
(Continued)

Q ue s tions
R . A cco unting D e partme nt
A re accounting duties separated betw een
tw o different employees? P lease explain.
A re pre-numbered receipts issued for all
revenue received directly (w alk-ins) from
the public?
D oes someone log in the mail?
D o you use a “For D eposit O nly”
endorsement stamp on all checks upon
receipt?
A re multi-part deposit slips used and is the
amount on the in-house copy compared to
the amount deposited on the bank statement,
daily cash checkout report, and receipts
ledger?
A re deposits made daily?
D oes someone other than the employee
preparing the deposit slip make the deposit?
A re bank accounts reconciled monthly?
D oes someone other than the employee
responsible for cash receipts, accounts
receivable, and cash disbursements
reconcile the bank statement?
A re vacations mandated for all personnel in
accounts receivable and cash handling
functions?

A re employees cross trained so that
someone else does the job during an
employee's vacation?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 280

Jail Survey – Open Jail
(Continued)

Q ue s tions

R. Acco unting D e partme nt (Co ntinue d)
A re employees w ho handle cash, sign
checks to pay vendors or make deposits
bonded?
A re blank checks ever signed?
A re unused checks secured at all times?
D oes someone check the mathematical
accuracy of vendor invoices?
D o you require original invoices before
payment is authorized?
A re invoices stamped “paid” and marked
w ith a check number? (Jail Canteen)
A re out of state purchases made? P lease
explain if yes.
D o you prohibit checks w ritten to “cash” or
“bearer”?
Is cash and checks taken to the County
Treasurer for w ork release fees, booking
prisoners, and home incarceration fees?
A re copies of the original receipts
retained in your office?
D o you obtain a receipt from the County
Treasurer?

A re jail employees given access to Jail Fund
deposit tickets or allow ed to make deposits
directly into the Jail Fund rather than
remitting deposits to the County Treasurer?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 281

Jail Survey – Open Jail
(Continued)

Q ue s tions

A mo unts

Y
E
S

N
O

N/
A

C omme nts

R. Acco unting D e partme nt (Co ntinue d)
W ho authorizes purchases? P lease list name
and function:
S. C o nclus io n
Is there any other issues that you w ould like
to discuss?

This survey w as conducted on _ __ _ __ __ _ _ __ _, 2005 and represents information provided by the
undersigned. The A P A has not independently verified this information and the undersigned realizes that
this information w ill be provided to the Fiscal Court and may become part of a report to be prepared and
released by A P A . This information does not replace or supersede any other regulatory or reporting
requirements related to Jail operations.

O fficial

D ate

O fficial

D ate

Page 282

JAIL SURVEY
COUNTY TREASURER
____________, COUNTY
2005

CRIT LUALLEN
AUDITOR OF PUBLIC ACCOUNTS

105 SEA HERO ROAD, SUITE 2
FRANKFORT, KY 40601-5404
TELEPHONE (502) 573-0050
FACSIMILE (502) 573-0067

Page 283

To:

County Treasurer

From: John Cubine,
Director, Financial Audit Division
Date: July 11, 2005
RE:

Surveys of Open and Closed Jails

We have worked with the Kentucky Jailer’s Association, Governor’s Office for Local
Development, Department of Corrections, Kentucky County Judge Executive Association,
Kentucky Magistrates and Commissioners Association, and Kentucky Association of Counties in
preparing the questions for these surveys. This will be the most comprehensive survey that the
Auditor of Public Accounts has every conducted in relation to jails. We appreciate the
involvement of everyone associated with preparing these surveys.
We will have an auditor from our office help you complete the survey. Policy questions should
be answered as of the date of the survey. Financial information such as “what were your medical
expenses?” will be calculated from July 1, 2004 through June 30, 2005. You should be able to
answer most of the questions either as “yes”, “no”, or “not-applicable.” If an answer is left blank,
please be sure to explain why in the comments section. Several questions require an amount to
be listed. Please try to keep the answers concise and to the point in the comments section when
you give an explanation.
A copy of each county’s survey will be shared with fiscal court and a separate statewide report
will be prepared. This report is a public document and is subject to the open records act.
If you have any questions, please contact Jeff Fryman, 1-800-247-9126 extension 222. We
appreciate your time and assistance in completing this survey.

Page 284

_________________, County
Jail Survey
Open Jail
___________________, County Treasurer

Q ue s tions
A . B udg e t
A re actual revenues and expenses
compared to the Jail Fund budget each
month? P lease provide a copy of the
completed Jail Fund budget (County
Treasurer original) for fiscal year ended
A re significant variances betw een actual to
budget examined?
A re all revenues generated by jail activities
deposited into the Jail Fund? (D o not
consider canteen profits.)
H ow much money, if any, w as transferred
from the General Fund or other funds to
support the Jail Fund last fiscal year?
A re all of the costs reflected in the Jail Fund
budget?
A re all debt service payments included
in the Jail Fund budget?
A re all insurance payments (buildings
and any other insurance other than
buildings) included in the Jail Fund
budget?
Is the employer share of FICA ,
retirement, and health insurance
included in the Jail Fund budget?
A re applicable utilities included in the
Jail Fund budget?
A re inmate transportation costs
reflected in the Jail Fund budget?
A re there any other expenses of the jail
that are not reflected in the Jail Fund
budget? P lease explain.

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 285

Jail Survey – Open Jail
(Continued)

Q ue s tions

A. B udg e t (C ontinue d)
A re there any other expenses paid from
the Jail Fund budget that are for other
activities? For example 911 activities.
P lease explain.
Ja il Fu nd - Per Cou nty Trea su rer's
Records (Based on Co un ty Fina ncial
S ta tement -July 1 , 2 00 4 th ro ug h Jun e 3 0,
2 0 05 )
Cash Balance July 1, 2004
A ctual Receipts
A ctual Expenditures
A ctual Transfers In
A ctual Transfers O ut
Cash Balance June 30, 2005
Adj u sted Receipts:
A ctual Receipts D eposited to Jail Fund
From County Financial Statement
Total Revenues Earned By the Jail That
W ere N ot D eposited Into the Jail Fund.
To tal - Ad j usted Receip ts

Adju sted Exp end itures:
A ctual Expenditures Made from the Jail
Fund From County Financial Statement
Total P ayments Made on Behalf of the
Jail That W ere N ot P aid From the Jail
Fund.
Total Expenditures That W ere P aid
From the Jail Fund that Were No t
Related to the Jail. (911 Expenses)
To tal - Ad j usted Exp end itu res

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 286

Jail Survey – Open Jail
(Continued)

Q ue s tions

A. B udg e t (C ontinue d)
Pro fit (Loss) to O perate Ja il:
Total - Ad ju sted Receip ts
Total - Ad ju sted Expen ditu res
To tal Prof it (Lo ss) f or Fisca l Year.

D etermination of State and Local Funds to
operate the Jail.
State Funds - W hat w as the total
amount of receipts provided to the fiscal
court from the State of K entucky to
offset Jail expenses? (This is for fiscal
year ending June 30, 2005 based on the
County Treasurer's financial statement.)
Adjusted Exp end itures
Local Funds (A djusted Expenditures
less State Funds Received)
W hat is the average inmate cost per day?
(A djusted expenditures divided by number of
inmates days per fiscal year.)

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 287

Jail Survey – Open Jail
(Continued)

Q ue s tions

A mo unts

Y
E
S

N
O

N/
A

C omme nts

B . C onclus io n
A re there any areas you w ant the auditor's
office to review w here you suspect fraud,
illegal acts, theft, or inefficiency? P lease
explain.
Is there any other issues that you w ould like
to discuss?

This survey w as conducted on _ __ _ __ __ _ _ __ _, 2005 and represents information provided by the
undersigned. The A P A has not independently verified this information and the undersigned realizes that
this information w ill be provided to the Fiscal Court and may become part of a report to be prepared and
released by A P A . This information does not replace or supersede any other regulatory or reporting
requirements related to Jail operations.

O fficial

D ate

O fficial

D ate

Page 288

Page 289

Page 290

JAIL SURVEY
CLOSED JAIL
JAILER
______________, COUNTY
2005

CRIT LUALLEN
AUDITOR OF PUBLIC ACCOUNTS

105 SEA HERO ROAD, SUITE 2
FRANKFORT, KY 40601-5404
TELEPHONE (502) 573-0050
FACSIMILE (502) 573-0067

Page 291

To:

Jailer

From: John Cubine,
Director, Financial Audit Division
Date: July 11, 2005
RE:

Surveys of Open and Closed Jails

We have worked with the Kentucky Jailer’s Association, Governor’s Office for Local
Development, Department of Corrections, Kentucky County Judge Executive Association,
Kentucky Magistrates and Commissioners Association, and Kentucky Association of Counties in
preparing the questions for these surveys. This will be the most comprehensive survey that the
Auditor of Public Accounts has every conducted in relation to jails. We appreciate the
involvement of everyone associated with preparing these surveys.
We will have an auditor from our office help you complete the survey. Policy questions should
be answered as of the date of the survey. Financial information such as “what were your medical
expenses?” will be calculated from July 1, 2004 through June 30, 2005. You should be able to
answer most of the questions either as “yes”, “no”, or “not-applicable.” If an answer is left blank,
please be sure to explain why in the comments section. Several questions require an amount to
be listed. Please try to keep the answers concise and to the point in the comments section when
you give an explanation.
A copy of each county’s survey will be shared with fiscal court and a separate statewide report
will be prepared. This report is a public document and is subject to the open records act.
If you have any questions, please contact Jeff Fryman, 1-800-247-9126 extension 222. We
appreciate your time and assistance in completing this survey.

Page 292

_________________, County
Jail Survey
Closed Jail
___________________, Jailer

Q ue s tions
A . M anag e me nt
H ow long have you been in office?
A re you a transportation officer?
A re you a bailiff to the Circuit and D istrict
Courts of the county?
W ere you requested to sign a contract
concerning your job duties?
By W hom? (P lease provide the auditor
w ith a copy.)
W hat changes or policies have you placed in
operation to reduce the costs? P lease
describe policies in comments section.
Staffing
Transportation
Collections from Inmates
O ther
A re there any areas you w ant the auditor's
office to review w here you suspect fraud,
illegal acts, theft, or inefficiency? P lease
explain.

B . Trans fe r o f Inmate s
P lease explain how personal property, cash
and checks is accounted for, before an
inmate is transferred to a jail?
W hen funds (cash and checks) are
collected, are pre-numbered receipts issued
to the inmates?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 293

Jail Survey – Closed Jail
(Continued)

Q ue s tions

B . Trans fe r o f Inmate s (Co ntinue d)
A re voided receipts kept?
D o inmates and deputies sign property
sheets?
W hen funds and property are collected from
inmates, are these funds in a secure location
(lock box)? W ho has access?
A fter transfer is made, does someone from
the jail sign a receipt for the property, cash
and checks that they receive?
C . Payro ll
H ow many employees are you responsible
for?
A re background checks required to be made
before an applicant is hired as a
transportation officer or bailiff?
A re background checks performed routinely
on all employees?

A re employees under nonhazardous duty
retirement?
A re you required to sign time employee time
reports?
O n average, how many hours do you w ork
each w eek?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 294

Jail Survey – Closed Jail
(Continued)

Q ue s tions

A mo unts

Y
E
S

N
O

N/
A

C omme nts

D . Ve hicle s
V ehicles:
N umber of V ehicles
A verage A ge of V ehicles
A verage Mileage of V ehicles

E. C o nclus ion
Is there any other issues that you w ould like
to discuss?

This survey w as conducted on _ __ _ __ __ _ _ __ _, 2005 and represents information provided by the
undersigned. The A P A has not independently verified this information and the undersigned realizes that
this information w ill be provided to the Fiscal Court and may become part of a report to be prepared and
released by A P A . This information does not replace or supersede any other regulatory or reporting
requirements related to Jail operations.

O fficial

D ate

O fficial

D ate

Page 295

JAIL SURVEY
CLOSED JAIL
COUNTY TREASURER
______________, COUNTY
2005

CRIT LUALLEN
AUDITOR OF PUBLIC ACCOUNTS

105 SEA HERO ROAD, SUITE 2
FRANKFORT, KY 40601-5404
TELEPHONE (502) 573-0050
FACSIMILE (502) 573-0067

Page 296

To:

County Treasurer

From: John Cubine,
Director, Financial Audit Division
Date: July 11, 2005
RE:

Surveys of Open and Closed Jails

We have worked with the Kentucky Jailer’s Association, Governor’s Office for Local
Development, Department of Corrections, Kentucky County Judge Executive Association,
Kentucky Magistrates and Commissioners Association, and Kentucky Association of Counties in
preparing the questions for these surveys. This will be the most comprehensive survey that the
Auditor of Public Accounts has every conducted in relation to jails. We appreciate the
involvement of everyone associated with preparing these surveys.
We will have an auditor from our office help you complete the survey. Policy questions should
be answered as of the date of the survey. Financial information such as “what were your medical
expenses?” will be calculated from July 1, 2004 through June 30, 2005. You should be able to
answer most of the questions either as “yes”, “no”, or “not-applicable.” If an answer is left blank,
please be sure to explain why in the comments section. Several questions require an amount to
be listed. Please try to keep the answers concise and to the point in the comments section when
you give an explanation.
A copy of each county’s survey will be shared with fiscal court and a separate statewide report
will be prepared. This report is a public document and is subject to the open records act.
If you have any questions, please contact Jeff Fryman, 1-800-247-9126 extension 222. We
appreciate your time and assistance in completing this survey.

Page 297

_________________, County
Jail Survey
Closed Jail
___________________, County Treasurer

Q ue s tions
A . B udg e t
A re actual revenues and expenses
compared to the Jail Fund budget each
month? P lease provide a copy of the
completed Jail Fund budget (County
Treasurer original) for fiscal year ended
June 30, 2005.
A re significant variances betw een actual to
budget examined?
A re all revenues applicable to the Jail Fund
deposited into the Jail Fund? (D o not
consider canteen profits.)
H ow much money, if any, w as transferred
from the General Fund or other funds to
support the Jail Fund last fiscal year?
A re all of the costs reflected in the Jail Fund
budget?
A re all debt service payments included
in the Jail Fund budget?
A re all insurance payments (buildings
and any other insurance other than
buildings) included in the Jail Fund
budget?
Is the employer share of FICA ,
retirement, and health insurance
included in the Jail Fund budget?
A re applicable utilities included in the
Jail Fund budget?
A re inmate transportation costs
reflected in the Jail Fund budget?
A re there any other expenses of the Jail
Fund that are not reflected in the Jail
Fund budget? P lease explain.

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 298

Jail Survey – Closed Jail
(Continued)

Q ue s tions

A. B udg e t (C ontinue d)
A re there any other expenses paid from
the Jail Fund budget that are for other
activities? For example 911 activities.
P lease explain.
Ja il Fu nd - Per Cou nty Trea su rer's
Records (Based on Co un ty Fina ncial
S ta tement -July 1 , 2 00 4 th ro ug h Jun e 3 0,
2 0 05 )
Cash Balance July 1, 2004
A ctual Receipts
A ctual Expenditures
A ctual Transfers In
A ctual Transfers O ut
Cash Balance June 30, 2005
Adj u sted Receipts:
A ctual Receipts D eposited to Jail Fund
From County Financial Statement
Total Revenues Earned By Jail Fund
A ctivities That W ere N ot D eposited
Into the Jail Fund.
To tal - Ad j usted Receip ts

Adju sted Exp end itures:
A ctual Expenditures Made from the Jail
Fund From County Financial Statement
Total P ayments Made on Behalf of the
Jail Fund That W ere N ot P aid From the
Jail Fund.
Total Expenditures That W ere P aid
From the Jail Fund that Were No t
Related to the Jail Fund. (911
To tal - Ad j usted Exp end itu res

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 299

Jail Survey – Closed Jail
(Continued)

Q ue s tions

A. B udg e t (C ontinue d)
Net Amou nt for O ther Cou nties To H o u se
In mates
Total - Ad ju sted Receip ts
Total - Ad ju sted Expen ditu res
To tal Net Co st
D etermination of State and Local Funds
State Funds - W hat w as the total
amount of receipts provided to the fiscal
court from the State of K entucky to
offset closed Jail expenses? (This is for
fiscal year ending June 30, 2005 based
on the County Treasurer's financial
Adjusted Exp end itures
Local Funds (A djusted Expenditures
less State Funds Received)
W hat is the average inmate cost per day?
(A djusted expenditures divided by number of
inmates days per fiscal year.)
B . M e dical Se rv ice s
W hat w as the total medical expense for
fiscal year ended June 30, 2005?
Less State Medical P ayments If A ny
N et U nreimbursed Medical Costs

A re inmates required to sign a form stating
that they are responsible for all medical
costs?
A re bills sent to collect unpaid medical
expenses from inmates?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 300

Jail Survey – Closed Jail
(Continued)

Q ue s tions

B . M e dical Se rv ice s (Continue d)
A re these bill sent from your county?
If another county collects the medical
expenses from the inmates, does the fiscal
receive credit for these collections?
A re medical expenses properly posted to the
Jail Fund budget?
C . C o lle ctio ns fro m R e le as e d Pris one rs
D oes someone representing your county try
to collect unpaid jail expenses from released
prisoners? P lease explain.
D oes someone representing the county
know the total amount due from released
prisoners as of June 30, 2005?
D . Payro ll
P lease explain the payroll system.
A re personnel files maintained on each
employee?
A re w ithholding forms, updated each year?

A re personnel policies in regard to vacation,
sick, compensatory and holiday leave in
w riting?
A re Jail Fund employees required to sign
time reports? (D o not include elected
officials.)
D o you review time charges, before they
are submitted to fiscal court for payment?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 301

Jail Survey – Closed Jail
(Continued)

Q ue s tions

D. Payro ll (Co ntinue d)
D oes the County Treasurer, P ayroll O fficer,
or Finance O fficer for the fiscal court keep
track of leave balances?
W ho distributes Jail Fund payroll checks?
A re payroll expenses properly posted to the
budget of the Jail Fund?
W hat w as the total payroll expense from the
Jail Fund for fiscal year ended June 30,
2005?
W as there a significant amount of overtime
paid during fiscal year ended June 30, 2005?
H ow is the payroll officer notified w hen an
employee is terminated?
E. Ve hicle s and Trans po rtatio n C o s ts
W hat w as the transportation costs for fiscal
year ending June 30, 2005?

A mo unts

Y
E
S

N
O

N/
A

C omme nts

Page 302

Jail Survey – Closed Jail
(Continued)

Q ue s tions

A mo unts

Y
E
S

N
O

N/
A

C omme nts

F. C onclus io n
A re there any areas you w ant the auditor's
office to review w here you suspect fraud,
illegal acts, theft, or inefficiency? P lease
explain.
Is there any other issues that you w ould like
to discuss?

This survey w as conducted on _ __ _ __ __ _ _ __ _, 2005 and represents information provided by the
undersigned. The A P A has not independently verified this information and the undersigned realizes that
this information w ill be provided to the Fiscal Court and may become part of a report to be prepared and
released by A P A . This information does not replace or supersede any other regulatory or reporting
requirements related to Jail operations.

O fficial

D ate

O fficial

D ate