A. The reports provided for in R.S. 42:283 shall be classified under the following headings:
(1) Salaries of officials.
(2) Salaries of deputies.
(3) Salaries of other employees.
(4) Office supplies and furnishings.
(5) Other expenditures.
B. The reports required of the sheriffs at the various parishes shall also include specific itemization of the following expenditures:
(1) Transporting prisoners, fugitives, and insane persons.
(2) Feeding prisoners.