State Codes and Statutes
Statutes > Virginia > Title-15-2 > Chapter-5 > 15-2-538§ 15.2-538. Examination and audit of accounts and books.
The board shall require an annual audit of the books of every county officerwho handles public funds to be made by an accountant who is not a regularofficer or employee of the county and who is thoroughly qualified by trainingand experience. An audit made by the Auditor of Public Accounts, under theprovisions of law, may be considered as having satisfied the requirements ofthis paragraph.
The board may at any time order an examination or audit of the accounts ofany officer or department of the county government. Upon the death,resignation, removal or expiration of the terms of any county officer, thedirector of finance shall cause an audit and investigation of the accounts ofsuch officer to be made and shall report the results to the county executiveand to the board. In case of the death, resignation or removal of thedirector of finance, the board shall cause an audit to be made of hisaccounts. If, as a result of any such audit, an officer is found indebted tothe county, the board shall proceed forthwith to collect such indebtedness.
(Code 1950, § 15-298; 1962, c. 623, § 15.1-615; 1997, c. 587.)
