Manuals and Guides
The Virginia Sheriffs’ Accounting Manual by the Auditor of Public Accounts
The Sheriff is a public official, who is essentially always “on-duty.” Therefore, any funds the Sheriff handles carry the presumption that they are public funds. Further, any money coming into the Sheriff’s custody, other than a paycheck or personal funds, carries with it the overriding assumption that the Sheriff is the fiduciary custodian and is holding the money for someone else.
This manual recommends and provides guidance on the accounting procedures for funds collected by Sheriffs throughout the Commonwealth of Virginia. Sheriffs should remember that regardless of their offices’ size or activity level, they are responsible for having sufficient controls and procedures in place to satisfy statutory requirements and prevent fraud, misuse, or loss of funds and assets. These accounting procedures should serve as a guide for developing individual facility accounting systems.
Virginia Sheriffs’ Association Crime Report
Each year the Virginia Sheriffs’ Association uses the Crime Report submitted by various law enforcement agencies to the Virginia Department of State Police and develops a report which reflects the number of arrests by each locality and the various sheriffs’ offices. Attached is the latest information available for arrests by law enforcement agencies in Virginia for serious and less serious crimes as reported to the Virginia State Police.
State and Local Government Conflict of Interests Act
The Conflict of Interests Act establishes the statutory “ethical regulatory atmosphere” in which constitutional officers and other state and local government officials must operate in Virginia.
For more information visit the VA Conflict of Interest & Ethics Advisory Council website. Also, please find a PowerPoint presentation regarding recent 2015 changes to the Conflict of Interest Act regarding Sheriffs: Virginia Ethics Legislation