Maryland Correctional Services Section 10-503

      (a)      (1)      Each fund is a special continuing, nonlapsing fund that is not subject to § 7-302 of the State Finance and Procurement Article.

            (2)      (i)      Each fund consists of:

                        1.      profits derived from the sale of goods through the commissary operation and telephone and vending machine commissions; and

                        2.      subject to subparagraph (ii) of this paragraph, money received from other sources.

                  (ii)      Money from the General Fund of the State may not be transferred by budget amendment or otherwise to a fund.

            (3)      The Treasurer shall separately hold and the Comptroller shall account for each fund.

            (4)      Each fund is subject to an audit by the Office of Legislative Audits under § 2-1220 of the State Government Article.

      (b)      (1)      Each fund shall be invested and reinvested in the same manner as other State funds.

            (2)      Any investment earnings are not a part of the fund.