(b) There is continued a special revenue account in the State Treasury for each inmate, or resident, benefit fund established by the commissioner. If an account does not currently exist for an institution, the commissioner may establish the account for that institution. Moneys received by an institution for deposit in an inmate, or resident, benefit fund shall be deposited with the State Treasurer to be credited to the special revenue account created for the institution’s inmate, or resident, benefit fund: Provided, That commissions on any contract providing services to jail inmates shall not be deposited into this account. Moneys in a special revenue account established for an inmate benefit fund may be expended by the institution for the purposes set forth in this section. Moneys to be deposited into an inmate, or resident, benefit fund consist of, but are not limited to:

1. (1) All profit from the exchange or commissary operation and if the commissary is operated by a vendor, whether a public or private entity, the profit is the negotiated commission paid to the Division of Corrections and Rehabilitation by the vendor;
2. (2) All net proceeds from vending machines used for inmate or resident visitation;
3. (3) All proceeds from contracted inmate or resident telephone commissions;
4. (4) Any funds that may be assigned by inmates or donated to the institution by the general public or an inmate service organization on behalf of all inmates or residents;
5. (5) Any funds confiscated considered contraband; and
6. (6) Any unexpended balances in individual inmate or resident trustee funds if designated by the inmate upon his or her discharge from the institution.

(c) The inmate benefit fund may only be used for the following purposes at facilities:

1. (1) Open-house visitation functions or other nonroutine inmate or resident functions;
2. (2) Holiday functions which may include decorations and gifts for children of inmates or residents;
3. (3) Cable television service;
4. (4) Rental of movies;
5. (5) Payment of video license;
6. (6) Recreational supplies, equipment, or area surfacing;
7. (7) Reimbursement of employee wages for overtime incurred during open-house visitations and holiday functions;
8. (8) Post-secondary education classes;
9. (9) Reimbursement of a pro rata share of inmate or resident work compensation;
10. (10) Household equipment and supplies in day rooms or units as approved by superintendents of institutions, excluding supplies used in the daily maintenance and sanitation of the unit;
11. (11) Christmas or other holidays gift certificates for each inmate or resident to be used at the exchange or commissary;
12. (12) Any expense associated with the operation of the fund;
13. (13) Expenditures necessary to properly operate an automated inmate family and victim information notification system;
14. (14) Any expense for improvement of the facility which will benefit the inmate or resident population that is not otherwise funded;
15. (15) Any expense related to the installation, operation, and maintenance of the inmate or resident telephone system; and
16. (16) Restitution of any negative balance on any inmate’s trustee account for inmate medical copay, legal and ancillary related postage, and photocopy fees that are due the State of West Virginia, if the balance is uncollectible from an inmate after one calendar year from an inmate’s release on parole or discharge date.