Use of fund.

Except as otherwise provided by law, the funds shall be used for the purposes of financing the operation of inmate work programs herein set forth, and all costs of operation of such work programs shall be paid from this fund, including compensation of all personnel whose time or proportion of time is devoted to such work program operations. The Department of Corrections shall establish budgeting and cost accounting procedures to provide comparative analysis of each work program unit. The department shall prepare and issue annual consolidated and individual institution financial statements, including, but not limited to, balance sheets and operating statements for work programs. Any withdrawals from the Correctional Work Program Trust Fund which do not relate to the operation of inmate work programs shall be identified separately in the operating statements. The Department of Corrections shall have the authority to use moneys in the Correctional Work Program Trust Fund to enter into lease-purchase agreements for the lease of fixtures and equipment over periods of time exceeding the current fiscal year. The department shall have the authority to construct buildings or make capital improvements for the operation of the work programs. The ownership of any permanent enhancements made to facilities or work programs is vested in the Department of Corrections.