{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-1615.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-1615.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-1615.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-1615.html"}],"law_id":57459,"edition_id":1,"section_id":57459,"structure_id":13630,"section_number":"15.2-1615","catch_line":"Sheriff to deposit funds, keep account of receipts and disbursements, keep books open for inspection","history":"1993, c. 334, \u00a7 15.1-83.1; 1997, c. 587; 2020, c. 759.","full_text":"A\n\nAll money received by the sheriff shall be deposited intact and promptly with the county or city treasurer or Director of Finance, except that the sheriff shall maintain an official account for (i) funds collected for or on account of the Commonwealth or any locality or person pursuant to an order of the court and fees as provided by law and (ii) funds held in trust for prisoners held in local correctional facilities, in accordance with procedures established by the State Board of Local and Regional Jails pursuant to § 53.1-68.\n\t\t\tThe sheriff’s official accounts shall be secured in accordance with the Virginia Security for Public Deposits Act (§ 2.2-4400 et seq.).B\n\nThe sheriff shall keep the books, papers, receipt books and statements pertaining to the receipts and disbursements of his office at all times ready for inspection by the Auditor of Public Accounts or any other certified public accountant authorized by the governing body. Furthermore, the accounts and books of the sheriff shall be included in the audit of the local government conducted pursuant to § 15.2-2511.","order_by":null,"text":{"0":{"id":210539,"text":"All money received by the sheriff shall be deposited intact and promptly with the county or city treasurer or Director of Finance, except that the sheriff shall maintain an official account for (i) funds collected for or on account of the Commonwealth or any locality or person pursuant to an order of the court and fees as provided by law and (ii) funds held in trust for prisoners held in local correctional facilities, in accordance with procedures established by the State Board of Local and Regional Jails pursuant to § 53.1-68.\n\t\t\tThe sheriff’s official accounts shall be secured in accordance with the Virginia Security for Public Deposits Act (§ 2.2-4400 et seq.).","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":210540,"text":"The sheriff shall keep the books, papers, receipt books and statements pertaining to the receipts and disbursements of his office at all times ready for inspection by the Auditor of Public Accounts or any other certified public accountant authorized by the governing body. Furthermore, the accounts and books of the sheriff shall be included in the audit of the local government conducted pursuant to § 15.2-2511.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13630,"edition_id":1,"name":"Sheriff","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":12877,"metadata":{},"date_created":"2026-06-26 03:45:26","date_modified":"2026-06-26 03:45:26","permalink":{"id":153363,"object_type":"structure","relational_id":13630,"identifier":"3","token":"15.2\/II\/16\/3","url":"\/15.2\/II\/16\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12877,"edition_id":1,"name":"Local Constitutional Officers, Courthouses and Supplies","identifier":"16","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":153305,"object_type":"structure","relational_id":12877,"identifier":"16","token":"15.2\/II\/16","url":"\/15.2\/II\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12733,"edition_id":1,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":152369,"object_type":"structure","relational_id":12733,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82885,"structure_id":13630,"section_number":"15.2-1609","catch_line":"Sheriff","url":"\/15.2-1609\/","token":"15.2\/II\/16\/3\/15.2-1609","metadata":false},{"id":82997,"structure_id":13630,"section_number":"15.2-1609.1","catch_line":"Number of deputies","url":"\/15.2-1609.1\/","token":"15.2\/II\/16\/3\/15.2-1609.1","metadata":false},{"id":83479,"structure_id":13630,"section_number":"15.2-1609.10","catch_line":"Prohibited practices; collection of data","url":"\/15.2-1609.10\/","token":"15.2\/II\/16\/3\/15.2-1609.10","metadata":false},{"id":60167,"structure_id":13630,"section_number":"15.2-1609.11","catch_line":"Arrest or summons quota prohibited","url":"\/15.2-1609.11\/","token":"15.2\/II\/16\/3\/15.2-1609.11","metadata":false},{"id":60810,"structure_id":13630,"section_number":"15.2-1609.2","catch_line":"Sheriffs' salaries; salaries of certain full-time deputies; maximum limits","url":"\/15.2-1609.2\/","token":"15.2\/II\/16\/3\/15.2-1609.2","metadata":false},{"id":55776,"structure_id":13630,"section_number":"15.2-1609.3","catch_line":"Fees and mileage allowances","url":"\/15.2-1609.3\/","token":"15.2\/II\/16\/3\/15.2-1609.3","metadata":false},{"id":67447,"structure_id":13630,"section_number":"15.2-1609.4","catch_line":"Records of expenses of sheriffs and full-time deputies","url":"\/15.2-1609.4\/","token":"15.2\/II\/16\/3\/15.2-1609.4","metadata":false},{"id":66866,"structure_id":13630,"section_number":"15.2-1609.5","catch_line":"Submission of statement of expenses","url":"\/15.2-1609.5\/","token":"15.2\/II\/16\/3\/15.2-1609.5","metadata":false},{"id":63850,"structure_id":13630,"section_number":"15.2-1609.6","catch_line":"Agreements regarding traveling expenses","url":"\/15.2-1609.6\/","token":"15.2\/II\/16\/3\/15.2-1609.6","metadata":false},{"id":69929,"structure_id":13630,"section_number":"15.2-1609.7","catch_line":"Salaries and expense allowances to be paid by Commonwealth","url":"\/15.2-1609.7\/","token":"15.2\/II\/16\/3\/15.2-1609.7","metadata":false},{"id":76227,"structure_id":13630,"section_number":"15.2-1609.8","catch_line":"Payments to counties having certain optional forms of organization and government","url":"\/15.2-1609.8\/","token":"15.2\/II\/16\/3\/15.2-1609.8","metadata":false},{"id":66437,"structure_id":13630,"section_number":"15.2-1609.9","catch_line":"Compensation of part-time deputies","url":"\/15.2-1609.9\/","token":"15.2\/II\/16\/3\/15.2-1609.9","metadata":false},{"id":58330,"structure_id":13630,"section_number":"15.2-1610","catch_line":"Standard uniforms and motor vehicle markings to be adopted by sheriffs","url":"\/15.2-1610\/","token":"15.2\/II\/16\/3\/15.2-1610","metadata":false},{"id":69551,"structure_id":13630,"section_number":"15.2-1611","catch_line":"Alternate clothing for sheriff and deputies","url":"\/15.2-1611\/","token":"15.2\/II\/16\/3\/15.2-1611","metadata":false},{"id":77999,"structure_id":13630,"section_number":"15.2-1612","catch_line":"Wearing of same or similar uniforms by unauthorized persons; 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This law was first created in 1993. The record of its establishment is cataloged in chapter 334 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1997, chapter 587<\/a>; in 2020, chapter 759<\/a>.<\/p>","references":[{"id":58419,"section_number":"15.2-1614","catch_line":"Destruction of receipts","order_by":null,"url":"\/15.2-1614\/"},{"id":63923,"section_number":"2.2-4400","catch_line":"Short title; declaration of intent; applicability","order_by":null,"url":"\/2.2-4400\/"}],"refers_to":[{"id":61281,"section_number":"15.2-2511","catch_line":"Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty","order_by":null,"url":"\/15.2-2511\/"},{"id":63923,"section_number":"2.2-4400","catch_line":"Short title; declaration of intent; applicability","order_by":null,"url":"\/2.2-4400\/"},{"id":75446,"section_number":"53.1-68","catch_line":"Minimum standards for local correctional facilities and lock-ups; health inspections, behavioral health services inspections, and personnel","order_by":null,"url":"\/53.1-68\/"}],"permalink":{"id":153445,"object_type":"law","relational_id":57459,"identifier":"15.2-1615","token":"15.2\/II\/16\/3\/15.2-1615","url":"\/15.2-1615\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-1615\/","token":"15.2\/II\/16\/3\/15.2-1615","dublin_core":{"Title":"Sheriff to deposit funds, keep account of receipts and disbursements, keep books open for inspection","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1615","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All money received by the sheriff shall be deposited intact and promptly with the county<\/span> or city<\/span> treasurer or Director of Finance, except that the sheriff shall maintain an official account for (i) funds collected for or on account of the Commonwealth or any locality<\/span> or person pursuant to an order<\/span> of the court<\/span> and fees as provided by law<\/span> and (ii) funds held in trust for prisoners held in local correctional facilities, in accordance with procedures established by the State Board of Local and Regional Jails pursuant to § 53.1-68<\/a>.\n\t\t\tThe sheriff’s official accounts shall be secured in accordance with the Virginia Security for Public Deposits Act (§ 2.2-4400<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The sheriff shall keep the books, papers, receipt books and statements pertaining to the receipts and disbursements of his office at all times ready for inspection by the Auditor of Public Accounts or any other certified public accountant authorized by the governing body<\/span>. Furthermore, the accounts and books of the sheriff shall be included in the audit of the local government<\/span> conducted pursuant to § 15.2-2511<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSHERIFF TO DEPOSIT FUNDS, KEEP ACCOUNT OF RECEIPTS AND DISBURSEMENTS, KEEP BOOKS\nOPEN FOR INSPECTION (\u00a7 15.2-1615)\n\nA. All money received by the sheriff shall be deposited intact and promptly with\nthe county or city treasurer or Director of Finance, except that the sheriff\nshall maintain an official account for (i) funds collected for or on account of\nthe Commonwealth or any locality or person pursuant to an order of the court and\nfees as provided by law and (ii) funds held in trust for prisoners held in local\ncorrectional facilities, in accordance with procedures established by the State\nBoard of Local and Regional Jails pursuant to § 53.1-68.\n\t\t\tThe sheriff’s official accounts shall be secured in accordance with the\nVirginia Security for Public Deposits Act (§ 2.2-4400 et seq.).\n\nB. The sheriff shall keep the books, papers, receipt books and statements\npertaining to the receipts and disbursements of his office at all times ready\nfor inspection by the Auditor of Public Accounts or any other certified public\naccountant authorized by the governing body. Furthermore, the accounts and books\nof the sheriff shall be included in the audit of the local government conducted\npursuant to § 15.2-2511.\n\nHISTORY: 1993, c. 334, \u00a7 15.1-83.1; 1997, c. 587; 2020, c. 759.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}