58.1-3173 - System of accounting.
§ 58.1-3173. System of accounting.
A. The Comptroller shall approve for the clerk of each court of record in theCommonwealth the books, sheets and forms comprising a system of accounting,maintained and supplied by the Supreme Court of Virginia, in which shall beentered all taxes and other money belonging to the Commonwealth, togetherwith all fees, collected or which should be collected by the clerk. Suchbooks and sheets shall be a permanent record of the court of which he isclerk. There shall be shown on and in appropriate sheets and columns thetaxes received by the clerk upon subjects which he is authorized and directedby law to collect the tax and in separate columns the fees received by himupon such subjects, together with all other fees, commissions, salaries andallowances received or which should have been received by him and the propersummaries, expenses and other items in connection therewith. The Comptrollershall prescribe the method of making the entries and keeping the recordherein provided for.
B. The accounting system provided for in subsection A shall not be adopteduntil the Auditor of Public Accounts has determined that such system isadequate for purposes of audit and internal control.
(Code 1950, § 58-969; 1984, c. 675.)