Section 31-131 - Operation of inmate industry program; special services fund; application of earningsA. On approval of the county board of supervisors, the sheriff may operate an inmate industry program and for that purpose may employ personnel, purchase equipment and incur other necessary expenses for the operation and management of the program, making payment therefor through the use of monies in the special services fund established pursuant to section 31-121 and proceeds derived from the inmate industry program, or the sheriff may contract with private or public institutions within or without this state to operate an inmate industry program.B. Any monies received in the operation of an inmate industry program shall be transmitted to the county treasurer for deposit in the special services fund. Monies deposited in the special services fund may be withdrawn by the sheriff for the operation of the inmate industry program. The special services fund is a continuing fund not subject to reversion.C. Monies in the special services fund may be expended to pay the wages or salaries of prisoners who are sentenced to imprisonment in a county jail and who participate in the inmate industry program. The monies earned by a prisoner shall be expended monthly by the prisoner for the following purposes in the order specified:1. If a court has ordered the prisoner to pay restitution pursuant to section 13-603, thirty per cent for the court ordered restitution.2. Not less than thirty per cent, but not more than fifty per cent for the room and board costs of maintaining the prisoner at the county jail facility.3. Thirty per cent for the support of the dependents of the prisoner, if any.D. Any monies not expended by the prisoner for the purposes prescribed in subsection C of this section shall be paid to the prisoner on discharge.E. Any monies generated by the operation of an inmate industry program shall not be included under county expenditure limitations established pursuant to article IX, section 20, Constitution of Arizona.F. Except for monies in the special services fund, no funds from any other source shall be used for the operation of the inmate industry program.G. The county board of supervisors may authorize an annual audit of the inmate industry program. At the end of each fiscal year, the sheriff shall prepare a financial statement of operations of the county jail inmate industry program and shall submit a copy to the county board of supervisors.