O.C.G.A. § 42-8-31: Collection and disbursement of funds by officers; recordkeeping; bank accounts.

No officer shall collect or disburse any funds whatsoever, except by written order of the court; and it shall be the duty of the officer to transmit a copy of such order to DCS not later than 15 days after it has been issued by the court. Every officer who collects or disburses any funds whatsoever shall faithfully keep the records of accounts as are required by DCS, which records shall be subject to inspection by DCS at any time. In every instance when a bank account is required, it shall be kept in the name of the Department of Community Supervision.