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Report from the State Auditor: Kentucky Jails, A Financial Overview

An examination of costs in Kentucky county jails is presented. Parts comprising Volume I are: cover letter; executive summary; report -- definitions, introduction, methodology, commentary, best practices identified by Kentucky Jailers Association, and appendixes (e.g., fees charged to inmates, canteen, and vehicles and transportation costs); and findings according to -- statewide jail revenues, statewide jail expenditures, jail funding from county governments, counties percentage of general fund support for jails, per capita costs of jails, jails capacity and inmate population, inmate cost per day, food costs, medical costs, and personnel costs. Volume II provides the following parts: Kentucky detention centers operational ratios and rankings schedules; individual statement of revenues, expenditures, and funding from fiscal court, by county; and survey documents. The report found that management challenges result from the structure of the jail system" (p.1). Accession Number: 021560

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