Arkansas Code Title 12. Law Enforcement, Emergency Management, and Military Affairs § 12-28-109. Inmate cost report

(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.

(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;

(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;

(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

(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.