(1) such sum as the prisoner may be legally obligated to pay for the support of his dependents as recommended by the department of social services of the county in which such dependents reside, provided, however, that the prisoner may authorize that a sum greater than that so recommended be disbursed for this purpose;

(2) a sum determined by the sheriff to be the cost to the county of providing food, lodging and clothing for such prisoner subject, however, to approval by the state commission of correction;

(3) a sum determined by the sheriff to be the cost to the county of the actual and necessary food, travel and other expenses of such prisoner when released from confinement for the purpose of participating in the work release program;

(4) such sums as may be necessary to satisfy any fines outstanding against the prisoner;

(5) such sums as may be necessary to satisfy any outstanding legal obligations of the prisoner, acknowledged by him in writing and filed with the sheriff in such form as the sheriff shall specify.

(b) Any balance remaining in the trust fund account after such disbursements shall be paid to the prisoner upon his discharge from confinement.

(c) On or before the thirty-first day of January of each year, the sheriff shall prepare a summary of receipts and disbursements of all accounts kept during the previous year and shall forward the summary to the chief executive officer of the county. The summary shall be a public record.