Sec. 7. (a) A prosecuting attorney may establish and administer a youth mentoring program.
(b) To establish or administer a youth mentoring program described in subsection (a), a prosecuting attorney may:
(1) establish and administer an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code;
(2) provide staff and material support to the organization; and
(3) receive and expend charitable contributions, appropriations, and federal, state, local, or private grants.
(c) The prosecuting attorney shall provide an annual report to the county fiscal body concerning the youth mentoring program established under subsection (a). The youth mentoring program is subject to audit by the state board of accounts.