Sheriff Audit Specifications (language only)

Item 2 #1c

Language
Page 8, after line 24, insert:
"C.  The specifications of the Auditor of Public Accounts for the independent certified public accountants auditing localities shall include requirements for any money received by the sheriff.  These requirements shall include that the independent certified public accountant must submit a letter to the Auditor of Public Accounts annually providing assurance as to whether the sheriff has maintained a proper system of internal controls and records in accordance with the Code of Virginia.  This letter shall be submitted along with the locality’s audit report."

Explanation
(This amendment requires the Auditor of Public Accounts to develop specifications for use by certified public accountants hired to audit localities when examining money received by sheriffs. A certified public accountant will be required to submit a written assurance that the sheriff has maintained a proper system of internal controls and records in accordance with the Code of Virginia.)