(a) All district attorney’s fees taxed as costs and collected in all criminal cases in Madison County and the Twenty-third Judicial Circuit shall be paid into a separate fund in a depository designated by the district attorney and shall be known as the District Attorney’s Fund. The funds shall be used and expended as the district attorney may provide. The present monies and assets designated in the county treasury for the District Attorney’s Fund shall be transferred into the District Attorney’s Fund as established by this section. The payment of district attorney fees shall be made by the tenth day of each month following collection as directed by the district attorney.

(b) The District Attorney of Madison County shall maintain records of all funds requisitioned and used for the purpose of either purchasing information from informants or obtaining evidence. These records shall remain confidential and shall not be subject to public inspection. Within 30 days after the end of each fiscal year, the District Attorney of Madison County shall prepare from these records a report to be delivered under seal to the Department of Examiners of Public Accounts; the report to contain the following information: the date of the expenditure; the case name and number (or the matter investigated, if no prosecution resulted); the purpose of the expenditure; and the amount of the expenditure. The Department of Examiners of Public Accounts shall review the report concerning the expenditures. However, the report shall not be made public by the Department of Examiners of Public Accounts and, in no event, shall the District Attorney of Madison County be compelled to reveal the identity of a confidential informer or source.