KP-0079

Sheriff - All funds held by the sheriff in his official capacity are subject to oversight and audit by the county auditor whether or not they are county funds; although, the county sheriff has limited authority to maintain certain funds outside of the county treasury|Sheriff's funds properly held outside the county treasury - A court would have a basis to conclude that there is no authority to require an auditor's countersignature on sheriff's funds properly held outside the county treasury in a county with a population of less than 190,000, unless a statute provides otherwise