CODE OF VIRGINIA

EXAMINATION AND AUDIT OF BOOKS AND ACCOUNTS (§ 15.2-636)

The board shall require an annual audit of the books of every county officer who
handles public funds to be made by an accountant who is not a regular officer or
employee of the county and who is qualified by training and experience. An audit
made by the Auditor of Public Accounts under the provisions of law may be
considered as having satisfied the requirements of this paragraph.Either the
board or the manager may at any time order an examination or audit of the
accounts of any officer or department of the county government. Upon the death,
resignation, removal or expiration of the term of any county officer, the
director of finance shall cause an audit and investigation of the accounts of
such officer to be made and shall report the results to the manager and the
board. In case of the death, resignation or removal of the director of finance,
the board shall cause an audit to be made of his accounts. If as a result of any
such audit, an officer is found indebted to the county, the board shall proceed
forthwith to collect such indebtedness.

HISTORY: Code 1950, § 15-330; 1962, c. 623, § 15.1-653; 1997, c. 587.