Section 31-162 - Inmate health services fund; auditA. The inmate health services fund is established in each county treasury consisting of monies received pursuant to section 31-161. The sheriff shall administer the fund.B. The board of supervisors shall approve the use of fund monies to administer or provide health services to persons in the care of the sheriff.C. The county board of supervisors or the board of directors of a county jail district shall authorize an annual audit or financial review of the inmate health services fund.