                                 CODE OF VIRGINIA

SYSTEM OF ACCOUNTING (§ 58.1-3173)

A. The Comptroller shall approve for the clerk of each court of record in the
Commonwealth the books, sheets and forms comprising a system of accounting,
maintained and supplied by the Supreme Court of Virginia, in which shall be
entered all taxes and other money belonging to the Commonwealth, together with
all fees, collected or which should be collected by the clerk. Such books and
sheets shall be a permanent record of the court of which he is clerk. There
shall be shown on and in appropriate sheets and columns the taxes received by
the clerk upon subjects which he is authorized and directed by law to collect
the tax and in separate columns the fees received by him upon such subjects,
together with all other fees, commissions, salaries and allowances received or
which should have been received by him and the proper summaries, expenses and
other items in connection therewith. The Comptroller shall prescribe the method
of making the entries and keeping the record herein provided for.

B. The accounting system provided for in subsection A shall not be adopted until
the Auditor of Public Accounts has determined that such system is adequate for
purposes of audit and internal control.

HISTORY: Code 1950, § 58-969; 1984, c. 675.