                                 CODE OF VIRGINIA

SHERIFF TO DEPOSIT FUNDS, KEEP ACCOUNT OF RECEIPTS AND DISBURSEMENTS, KEEP BOOKS
OPEN FOR INSPECTION (§ 15.2-1615)

A. 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 &#xA7; 53.1-68.
			The sheriff&#8217;s official accounts shall be secured in accordance with the
Virginia Security for Public Deposits Act (&#xA7; 2.2-4400 et seq.).

B. 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 &#xA7; 15.2-2511.

HISTORY: 1993, c. 334, § 15.1-83.1; 1997, c. 587; 2020, c. 759.