It shall be the duty of the warden of each correctional institution to take charge of any money or property which any inmate may have with the inmate at the time of entering the correctional institution. If property, the warden may sell or preserve the same as desired by the inmate. Such money, or the proceeds of the sale of any such property, if the same shall amount to at least $25, may be placed at interest in a federally insured financial institution by the warden for the benefit of such inmate or the inmate’s representatives. The warden shall keep an account of all such money or property, and shall pay the amount of proceeds thereof, or return the same to the inmate when discharged, or to the inmate’s legal representatives in case of the death of such inmate. In case of abandonment of such property, the warden shall dispose of it in accordance with Kan. Stat. Ann. § 75-52,135, and amendments thereto.