(1) The county treasurer shall keep books of accounts of all receipts and disbursements from the jail budget and make such reports as are required by the state local finance officer.
(2) The county treasurer, in cooperation with the jailer, shall monthly report to the fiscal court on:
(a) All purchases from the jail account for the preceding month for final fiscal court approval; and (b) The current condition of the jail account, including all jail revenues received, expenditures for the month, expenditures for the year-to-date and unexpended balances by line item.