1. A. There shall be established a Board of Directors for all canteen services within the Department of Corrections. The members of the Board shall be appointed by the Director of the Department of Corrections. All canteen operations shall be under the control of the Board and shall operate pursuant to written guidelines established by the Board. The overall canteen operation shall be self-supporting.
2. B. Each correctional facility may have a canteen. The directors of each canteen shall be the facility head and two directors appointed by the facility head. The business manager shall act as custodian of canteen funds and shall make daily deposits of cash receipts in an agency special account approved by the Special Agency Account Board. Canteen funds may be transferred from one canteen fund special account to another canteen fund special account upon an affirmative vote by the Board of Directors. All disbursements made from the account shall be by voucher signed by two of the directors of the canteen. Documentation of each disbursement shall be kept on permanent file at each institution. Accounting procedures in accordance with state fiscal accounting procedures shall be followed in administering canteen funds. All profits from the canteen operations shall be used exclusively for the benefit of the inmates of the various institutions and personnel of the Department of Corrections as determined by the canteen Board of Directors pursuant to subsection A of this section.
3. C. Employees utilized in the operation of the canteen services at each institution shall be state employees. Inmates may work in the canteen operations. Reimbursement for said work shall be accomplished through the institution incentive pay program.
4. D. The operations of the canteen service shall be the subject of an annual audit by the Office of the State Auditor and Inspector. Reports of the audit shall be provided to the Governor, the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Legislative Service Bureau, the Department of Corrections, and to the warden of the concerned institution.

Laws 1975, SB 87, c. 325, § 20, emerg. eff. June 12, 1975; Amended by Laws 1979, HB 1019, c. 30, § 91, emerg. eff. April 6, 1979; Amended by Laws 1980, HB 1865, c. 210, § 9, eff. October 1, 1980; Amended by Laws 1981, SB 253, c. 89, § 1, emerg. eff. April 20, 1981; Amended by Laws 1981, SB 292, c. 272, § 10, emerg. eff. July 1, 1981; Amended by Laws 1983, HB 1335, c. 117, § 1, eff. November 1, 1983; Amended by Laws 1985, HB 1026, c. 319, § 9, eff. October 1, 1985; Amended by Laws 1986, SB 419, c. 314, § 8, emerg. eff. July 1, 1986; Amended by Laws 1987, HB 1133, c. 205, § 26, emerg. eff. July 1, 1987.