Sheriffs Act, 1986 (Act No. 90 of 1986)Chapter III : Position of Trust of SheriffsAccounts for trust moneys23. Book-keeping and auditing of accounts |
| (1) | A sheriff shall, subject to the provisions of subsection (4)— |
| (a) | keep separate record of moneys deposited or invested by him in, and payments made by him out of, an account mentioned in section 22(1) or (2) ; |
| (b) | cause the records referred to in paragraph (a) to be audited by an auditor at least once annually. |
[Section 23(1) substituted by section 2(a) of Act No. 3 of 1991]
| (2) | An auditor who has performed an audit in terms of subsection (1) (b) shall as soon as may be practicable after completion of the audit furnish the Board with a report on his findings on the prescribed form. |
| (3) | If in the opinion of the Board sound reasons exist for doing so, it may by way of a notice in writing request any sheriff to submit to the Board within the period specified in the notice, which period shall not be less than 30 days after the date of the notice, such auditor's report, statement or other document relating to an account mentioned in section 22(1) or (2) as the Board may require. |
| (4) | The Board may, on such conditions as it may determine, exempt a sheriff from the provisions of subsection (1)(b) of this section. |
[Section 23(4) inserted by section 2(b) of Act No. 3 of 1991]