(1) All monies collected by the district attorney from any complainant under subsection (2) of Section 97-19-75 and from any accused as a service charge under subsection (4) of Section 97-19-75 may be expended by the district attorney for any of the purposes authorized for the expenditure of money under Section 25-31-8, Mississippi Code of 1972 or for any law enforcement related purpose including, but not limited to, the purchase of equipment and supplies and the payment of training costs for any local law enforcement agency within the district attorney’s judicial district at the discretion of the district attorney.

(2) Each district attorney in the state shall establish a clearing account in a state depository of any county within his circuit court district in which shall be deposited all such monies which the district attorney’s office shall receive from an accused pursuant to any restitution agreement executed in accordance with the provisions of Section 97-19-75. The district attorney, or his designee, shall account for all monies deposited in and disbursed from such clearing account and shall be authorized and empowered to draw and issue checks on such account to such persons, in such amounts and at such times as provided for in the restitution agreement executed by the accused.

(3) If a complainant on whose behalf a restitution agreement has been executed cannot, upon diligent efforts and after a reasonable time be located, all such restitution monies as shall have been collected on his behalf shall escheat to the state and shall be forwarded by the district attorney to the State Treasurer for deposit in the special fund of the State Treasury created under Section 99-19-32, Mississippi Code of 1972, known as the “Criminal Justice Fund.”

(4) All books, documents, records and transactions relating to the receipt and expenditure of monies under the provisions of Sections 97-19-73 through 97-19-79 shall be subject to audit by the State Auditor in the same manner and in accordance with the same procedure as provided by law for other monies received and expended by the office of the district attorney.