A. The county attorney juvenile diversion fund is established consisting of the following:

1. County general fund appropriations.

2. Federal monies that are appropriated for community based alternative programs.

3. Quarterly reimbursements from the supreme court pursuant to section 8-321, subsection O for juveniles participating in county attorney community based alternative programs.

4. Grants, gifts, devises and donations from any public or private source.

B. The county board of supervisors may apply to the internal revenue service for a ruling that donations to the fund are tax deductible.

C. The monies shall be used at the discretion of the county attorney for administering county community based alternative programs that are established pursuant to section 8-321.