Arkansas Code of 1987 (2023) › Title 12 - LAW ENFORCEMENT, EMERGENCY MANAGEMENT, AND MILITARY AFFAIRS (§§ 12-1-101 — 12-88-109) › Subtitle 3 - CORRECTIONAL FACILITIES AND PROGRAMS (§§ 12-25-101 — 12-51-901) › Chapter 28 - STATE CORRECTIONAL FACILITIES (§§ 12-28-101 — 12-28-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 12-28-101 — 12-28-109) › Section 12-28-109 - Inmate cost report

(a)
(1)
Within ninety (90) days of the end of each state fiscal year, the Director of the Division of Correction shall submit to the Legislative Council a report of all direct and indirect costs incurred for housing and caring for inmates incarcerated in the Division of Correction's facilities.
(2)
Costs shall be calculated and reported in total for the division and in total by each division facility.
(3)
The report submitted under subdivision (a)(1) of this section shall also include:
(A)
Overall cost per-inmate per-day;
(B)
Cost per-inmate per-day for each division facility;
(C)
Overall cost per-bed per-day; and
(D)
Cost per-bed per-day for each division facility.
(b)
In compiling costs and drafting the report under subsection (a) of this section, the director shall:
(1)
(A)
Record all expenditures in a manner that provides for the association of costs with each division facility.
(B)
Costs not directly attributable to a particular division facility such as overhead, administration, and inmate treatment shall be allocated to each division facility on the basis of inmate population;
(2)
Maintain documentation to support all elements of costs and cost reimbursement both in total and for each division facility;
(3)
(A)
Exclude capital outlay disbursements.
(B)
However, depreciation expenses for all fixed assets within a specific division facility shall be included.
(C)
Depreciation expenses not directly associated with the fixed assets of a particular division facility shall be allocated to each division facility on the basis of inmate population;
(4)
Include any interest expenses incurred by the division or another state governmental entity as a result of prison construction;
(5)
Exclude all payments to local governments for care of inmates housed in local government facilities;
(6)
Exclude all payments to local governments for inmates held under §
12-30-401
et seq.;
(7)
(A)
Include the state matching requirements associated with federal grant expenditures.
(B)
Documentation shall be sufficiently maintained to identify state matching costs by grant;
(8)
(A)
Deduct reimbursements for costs incurred.
(B)
The amount of a reimbursement deducted shall be equal to or less than the cost with which the reimbursement is associated; and
(9)
Include all ancillary costs, including without limitation:
(A)
Division expenses incurred through fund transfers;
(B)
Retirement costs;
(C)
Audit costs;
(D)
Division costs for shared employees paid by another state governmental entity;
(E)
Inmate educational and rehabilitation costs; and
(F)
Inmate related expenses incurred by the Attorney General except for expenses resulting from the defense of habeas corpus cases.
(c)
(1)
The division shall enumerate the number of inmates housed at each division facility statewide each day throughout the fiscal year for which costs are being reported.
(2)
The enumeration described under subdivision (c)(1) of this section shall be calculated in total inmate days and shall be categorized into total direct and indirect costs compiled as required by this section.
(3)
Inmates housed in local governmental facilities and being held as inmates under §
12-30-401
et seq. shall be excluded from the enumeration of inmates housed at division facilities.
(d)
The division shall maintain documentation supporting the number of inmates housed at division facilities.
Added by Act 2023, No. 890,§ 26, eff. 7/1/2023.