SECTION 173.
Each sheriff shall submit biannual revenue and expenditure reports to the chairs of the house and senate committees on ways and means and the executive office for administration and finance. The first report shall be submitted not later than June 1 of each year. The second report shall be submitted not later than December 31 of each year.
Each report shall provide a full accounting of all operational and capital revenues derived from state budgetary appropriations and expended by the sheriff during each fiscal year. The report shall include, among other information necessary to provide a full accounting, the following information relative to revenues: (i) a description of all programs administered by the sheriff, including summer camps, re-entry programs and health care programs funded through state appropriations and the amount of state funding allocated for each program; (ii) a description of the number, type and class of employees employed and the total salary expenditures; and (iii) a description of all funds and their balances, including funds derived from civil service operations and federal grants.