Each prison, center, office, or unit operating under the jurisdiction of the Board of Corrections may establish and maintain an employee benefit fund. All employee benefit funds shall be established and maintained in accordance with standard operating procedures to be developed by the Commissioner and subject to annual audits by the Department's Fiscal Audit Section. All expenditures from an employee benefit fund must be used to purchase goods or services for the benefit of the employees of the prison, center, office, or unit that maintains the employee benefit fund from which expenditures are to be made.
Ga. Comp. R. & Regs. R. 125-2-1-.13
Ga. Constitution 1982, Art. XI, Sec. 1, O.C.G.A. Secs. 42-2-11, 42-5-55.