Section 45-45-233.01 - Jail store; telephone and messaging system; Sheriff's Jail Account(a) The sheriff of Madison County may operate a jail store and a telephone and messaging system for inmates within the confines of the Madison County Jail. The jail store and the telephone and messaging system shall each be operated to serve the needs of the county jail population.(b) All funds collected under subsection (a) shall be deposited in any bank located in Madison County, to be selected by the sheriff, into a fund known as the Sheriff's Jail Account. Any profits realized in the operation of the jail store and the telephone and messaging system may be drawn upon by the sheriff of Madison County, or his or her appointed agent, and used exclusively for law enforcement purposes in the public interest, at the discretion of the sheriff.(c) The Sheriff's Jail Account as provided in subsection (b) shall be established and maintained by the Madison County Commission.(d) All funds collected as outlined in subsection (a) prior to September 1, 2019, shall be transferred into the Sheriff's Jail Account created by this section.(e) The establishment of the Sheriff's Jail Account as provided in this section and the use of those funds shall in no way diminish or take the place of any other source of revenue or funding established for the sheriff or the operation of his or her office.(f) The sheriff shall keep a detailed accounting of all proceeds and profits of the jail store and telephone and messaging system. The Department of Examiners of Public Accounts shall audit the sheriff's jail account as part of any audit of the sheriff's office, and submit a copy of the audit to the sheriff.Ala. Code § 45-45-233.01 (1975)