Virginia Beach, VA – An independent financial review of the Virginia Beach Sheriff’s Office found no exceptions or irregularities in its accounting procedures for the fiscal year ending June 30, 2025.
According to a report released October 6, 2025, by Cherry Bekaert LLP, the accounting firm tested sixteen key financial control areas, including inmate canteen funds, inmate trust operations, high constable fees, sheriff’s fees, and commissary operations. The procedures were conducted in accordance with the Virginia Sheriffs’ Accounting Manual and the Code of Virginia.
The firm’s procedures focused on verifying bank reconciliations, receipts, and expenditures across multiple funds to ensure compliance with internal control requirements. For every area tested — from inmate fund transactions to commissary disbursements — Cherry Bekaert reported that “the procedure was performed without exception.”
City officials authorized the review to confirm that the Sheriff’s Office maintained proper accounting safeguards and followed all state-mandated financial reporting standards. The results indicate that the department upheld effective internal control over compliance throughout the fiscal year.
The report emphasizes that the engagement was not an audit or full examination but an agreed-upon procedures review, meaning no formal opinion was issued. However, all results demonstrated complete compliance with applicable state and city guidelines.
This article was produced by a journalist and may include AI-assisted input. All content is reviewed for accuracy and fairness.
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