Ind. Code ch. 11-12-12

in effect

Ind. Code § 11-12-12-1 "Fund"

Sec. 1. As used in this chapter, "fund" refers to a county community corrections trust fund established under section 2 of this chapter. As added by P.L.110-2026, SEC.1.

Ind. Code § 11-12-12-2 Establishment of county community corrections trust funds

Sec. 2. (a) A county that operates a community corrections program may establish a county community corrections trust fund. (b) The county auditor shall administer a fund established under subsection (a). The county auditor shall deposit all proceeds of commissary sales made within the county's community corrections program into the fund. (c) Money remaining in the fund at the end of a calendar year does not revert to the county general fund. As added by P.L.110-2026, SEC.1.

Ind. Code § 11-12-12-3 County community corrections trust fund composition

Sec. 3. A fund established under section 2 of this chapter consists of the following: (1) The proceeds from commissary sales deposited into the fund under section 2 of this chapter. (2) Any amounts appropriated to the fund. (3) Any grants or gifts received by the county that are designated for the purposes of the commissary or community corrections programming. As added by P.L.110-2026, SEC.1.

Ind. Code § 11-12-12-4 Use of county community corrections trust funds

Sec. 4. Money in the fund may be used only for the following: (1) The inventory and operations of the commissary. (2) Rehabilitation and educational programming. (3) Facility improvements directly tied to community corrections programming. (4) Staff training and equipment. As added by P.L.110-2026, SEC.1.

Ind. Code § 11-12-12-5 Annual reports

Sec. 5. (a) Before March 1 of each year, the community corrections agency for a county that establishes a fund under section 2 of this chapter shall submit an annual report to the county fiscal body. The annual report must include the following information: (1) The total amount of money deposited into the fund in the previous calendar year. (2) The total amount of money expended from the fund in the previous calendar year. (3) The balance of the fund on December 31 of the previous calendar year. (b) An annual report submitted under this section may include a brief summary of how fund expenditures have supported community corrections programming or facility improvements in the previous calendar year. (c) The community corrections agency shall also provide a copy of the annual report submitted under this section to the community corrections advisory board. As added by P.L.110-2026, SEC.1.

Ind. Code § 11-12-12-6 Audits

Sec. 6. The fund is subject to audit by the state board of accounts. The county auditor shall administer the fund in accordance with all applicable public record and government accounting standards. As added by P.L.110-2026, SEC.1.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/11Fetched: 10/17/2026