Section 26646 Of Article 2. Prisoners’ Property From California Government Code >> Division 2. >> Title 3. >> Part 3. >> Chapter 2. >> Article 2.

. The sheriff, with the approval of the county auditor, may establish bank accounts in which money received by the sheriff for bail and fines may be deposited and disbursed to the courts of proper jurisdiction. All moneys received and disbursed through such bank accounts shall be properly and uniformly accounted for under such procedures as the auditor may deem necessary.