(a) The Director of the Division for Youth is authorized to establish a vocational education fund and may authorize the superintendent or director of any division facility to establish a vocational education fund for the receipt of proceeds from products sold by one or more residents incident to an avocational or vocational project approved by the director.

1. (1) an amount equal to the proceeds from the sale of the product produced by one resident may be deposited to the account of such resident;
2. (2) an amount equal to the proceeds from the sale of a product produced by two or more residents may be divided equally among such residents and deposited to their respective accounts; or

3. (3) in cases where vocational or avocational products or projects involve the participation of a group of residents and the contribution of individual residents cannot be identified, proceeds from such products or projects shall be deposited in the vocational education fund for disbursement for the general benefit of the facility residents.

   In determining the amount of the proceeds from a sale of a product that may be deposited to the account of a resident, the Director of the Division for Youth shall provide for a deduction from the sum of the proceeds for reasonable expenses, including, but not limited to, the value of materials and supplies for the production of the product. The amount deducted from such expenses shall be kept on deposit in the vocational education fund and expended to pay for services and expenses of operating self-sustaining vocational education programs at Division for Youth facilities.

(b) Disbursement of proceeds.

Monies of the fund shall be disbursed as follows:

(c) Authorized disbursements from the vocational education fund:

1. (1) purchase of supplies, materials and equipment for existing or confirmed vocational projects. All purchases must conform with Office of General Services and/or Audit and Control purchasing requirements and must be approved by the employment unit;
2. (2) transfers to youths' accounts for work done or profits shared;
3. (3) sales taxes due; and
4. (4) division-approved expenditures of avocational moneys for recreational supplies and activities, special events and equipment which benefit the youth in division care.

(d) The following may not be paid from the vocational education fund:

1. (1) personal service expenditures of any type, with the exception of payment to division residents;
2. (2) training sessions, courses, etc., for vocational instructors, counselors, etc.; and
3. (3) payment to division staff or their family members for any type of goods, service or reimbursement.