§ 290b - Quarterly reports; audits
§ 290b. Quarterly reports; audits
(a) Quarterly, on or before April 30, July 31, October 31 and January 31, the sheriff and each full-time deputy sheriff shall furnish to the finance and management commissioner and to the assistant judges for filing with the county clerk, on forms provided by the commissioner, a sworn statement of all sums in addition to full-time salaries received by each of them as compensation acquired by virtue of their offices. Such reports shall be public records. The sheriff shall revoke the commission of any full-time deputy sheriff who fails to file such a report. The commissioner of finance and management shall withhold payments of salary and expenses to any sheriff or full-time deputy sheriff who fails to file such a report.
(b) The auditor of accounts shall adopt and sheriffs shall comply with a uniform system of accounts, controls, and procedures for the sheriff's department, which accurately reflects the receipt and disbursement of all funds by the department, the sheriff, and all employees of the department. The uniform system shall include:
(1) Requirements for written financial records and books.
(2) Procedures for the recording of all financial transactions and the maintenance of such records.
(3) Procedures to ensure proper documentation to ensure that all disbursement transactions are properly supported, approved, and recorded.
(4) Procedures to ensure that all receipts are properly supported and recorded.
(5) Procedures to ensure that bank receipt and disbursement accounts are reconciled on a timely basis.
(6) Procedures for the preparation of an annual set of financial reports which accurately reflects the financial transactions and condition of the department.
(7) Procedures to ensure that all payments for services performed by the sheriff, deputy sheriffs, or other employees of the department rendered by virtue of their office are made to the sheriff's department.
(8) Procedures and controls which identify revenues received from public entities through appropriations or grants from the federal, state or local governments from revenues received through contracts with private entities.
(9) Other procedures and requirements as the auditor of accounts deems necessary.
(c) The auditor of accounts and his or her designee may at any time examine the records, accounts, books, papers, contracts, reports and other materials of the county sheriff departments as they pertain to the financial transactions, obligations, assets, and receipts of that department. The auditor, or his or her designee, shall conduct an audit of the accounts for a sheriff's department whenever the incumbent sheriff leaves office.
(d) Annually each sheriff shall furnish the auditor of accounts on forms provided by the auditor, a financial report reflecting the financial transactions and condition of the sheriff's department. The sheriff shall submit a copy of this report to the assistant judges of the county. The assistant judges shall prepare a report reflecting funds disbursed by the county in support of the sheriff's department and forward a copy of their report to the auditor of accounts. The auditor of accounts shall compile the reports and submit one report to the general assembly.
(e) Biennially, according to a schedule established by the auditor of accounts, each sheriff shall retain a public accountant selected by the sheriff and the assistant judges to conduct an audit of the financial systems, controls, and procedures within the department. The public accountant shall prepare a written report detailing the review of the department. A copy of this report shall be forwarded to the assistant judges and the auditor of accounts. The cost of this report shall be paid by the secretary of administration, auditor of accounts and the sheriff's department, in equal amounts. (Amended 1991, No. 257 (Adj. Sess.), § 3, eff. July 1, 1993; 1993, No. 60, § 55a.)