Indiana Code Title 36. Local Government § 36-8-10-21

(1) merchandise for resale to inmates through the commissary;

(2) expenses of operating the commissary, including, but not limited to, facilities and personnel;

(3) special training in law enforcement for employees of the sheriff's department;

(4) equipment installed in the county jail;

(5) equipment, including vehicles and computers, computer software, communication devices, office machinery and furnishings, cameras and photographic equipment, animals, animal training, holding and feeding equipment and supplies, or attire used by an employee of the sheriff's department in the course of the employee's official duties;

(6) an activity provided to maintain order and discipline among the inmates of the county jail;

(7) an activity or program of the sheriff's department intended to reduce or prevent occurrences of criminal activity, including the following:

(8) expenses related to the establishment, operation, or maintenance of the sex and violent offender registry website under IC 36-2-13-5.5;

(9) an audit or review of the fund by an independent certified public accountant for years the fund is not included in an audit under IC 5-11-1-24.4 or IC 5-11-1-25;  or

(10) any other purpose that benefits the sheriff's department that is mutually agreed upon by the county fiscal body and the county sheriff.

(1) January 15, for the quarter ending December 31 of the preceding year.

(2) April 15, for the quarter ending March 31 of a year.

(3) July 15, for the quarter ending June 30 of a year.

(4) October 15, for the quarter ending September 30 of a year.