15.2-1615 - Sheriff to deposit funds, keep account of receipts and disbursements, keep books open for inspection. - Virginia Statutes

§ 15.2-1615. Sheriff to deposit funds, keep account of receipts anddisbursements, keep books open for inspection.

A. All money received by the sheriff shall be deposited intact and promptlywith the county or city treasurer or Director of Finance, except that thesheriff shall maintain an official account for (i) funds collected for or onaccount of the Commonwealth or any locality or person pursuant to an order ofthe court and fees as provided by law and (ii) funds held in trust forprisoners held in local correctional facilities, in accordance withprocedures established by the Board of Corrections pursuant to § 53.1-68.

The sheriff's official accounts shall be secured in accordance with theVirginia Security for Public Deposits Act (§ 2.2-4400 et seq.).

B. The sheriff shall keep the books, papers, receipt books and statementspertaining to the receipts and disbursements of his office at all times readyfor inspection by the Auditor of Public Accounts or any other certifiedpublic accountant authorized by the governing body. Furthermore, the accountsand books of the sheriff shall be included in the audit of the localgovernment conducted pursuant to § 15.2-2511.

(1993, c. 334, § 15.1-83.1; 1997, c. 587.)