Sahih Al Bukhari Hadith Number 1500

Narrated Abu Humaid Al-Sa`idi: Allah’s Messenger (peace be upon him) (peace be upon him) appointed a man called Ibn Al-Lutbiya, from the tribe of Al-Asd to collect Zakat from Bani Sulaim. When he returned, (after collecting the Zakat) the Prophet (peace be upon him) checked the account with him.

24  Obligatory Charity Tax (Zakat)
Hadith number 1500
Volume no 2
Chapter: 67 (The Statement of Allah Most High: “… And those employed to collect (the funds) …” (9:60) And the Imam is to supervise and check the work of the collectors.)