Louisiana Revised Statutes Tit. 39, § 100.59.3. Correctional Facility Capital Outlay Fund

A. There is hereby created, as a special fund in the state treasury, the Correctional Facility Capital Outlay Fund, hereinafter referred to as the “fund”.

B. After compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall deposit into the fund state sales tax proceeds remitted to the state by the Department of Public Safety and Corrections from the sale of arts and crafts items produced by inmates at correctional facilities owned and administered by the state.

C. Monies in the fund shall be invested by the state treasurer in the same manner as monies in the state general fund, and investment earnings shall be deposited into the state general fund. All unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.

D. Monies in the fund shall be appropriated for capital outlay and major repairs at each correctional facility in proportion to the state sales tax proceeds remitted pursuant to the provisions of this Section by each facility.