Requires the state board of accounts to establish annual or biennial training requirements for a sheriff and the sheriff's designee responsible for the oversight or administration of a jail commissary fund (fund). Requires a sheriff to provide a copy of the record of receipts and disbursements for the fund to the county fiscal body on a quarterly basis. (Current law requires the sheriff to provide a copy of the record of receipts and disbursements for the fund to the county fiscal body semiannually.) Provides that the fund may be used to pay for an audit or review of the fund by an independent certified public accountant for years in which the fund is not audited by the state board of accounts or otherwise required to be audited by an independent certified public accountant in a manner approved by the state board of accounts.