(1) The jailer may maintain a canteen for the benefit of prisoners lodged in the jail and may assign such jail employees and prisoners to operate the canteen as are necessary for efficient operation.
(2) All profits from the canteen shall be used:
(a) For the benefit and to enhance the well-being of the prisoners; or (b) To enhance safety and security within the jail. The jailer shall keep books of accounts of all receipts and disbursements from the canteen and shall annually report to the county treasurer on the canteen account.
(3) Allowable expenditures from a canteen account shall include but not be limited to recreational, vocational, and medical purposes.
(4) Except in counties containing an urban-county government or a consolidated local government, in order to ensure adequate, ongoing funding of jail canteen accounts, beginning July 1, 2007, and on the first day of each fiscal year thereafter, the jail canteen account balance shall at least equal the following amounts based on the average daily inmate population of the jail:
(a) 300 prisoners or more ...............................................................................$6,000 (b) 200 to 299 prisoners..................................................................................$4,000 (c) 100 to 199 prisoners..................................................................................$2,000 (d) 99 or fewer prisoners.................................................................................$1,000 (5) For purposes of calculating the amount to be transferred to the jail canteen account, the average daily number of inmates shall be equal to the average daily inmate population of the jail in the immediately preceding fiscal year.