{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3136.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3136.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3136.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3136.html"}],"law_id":69454,"edition_id":1,"section_id":69454,"structure_id":13045,"section_number":"58.1-3136","catch_line":"Audits of treasurers upon termination of office","history":"Code 1950, \u00a7 58-924.1; 1982, c. 241; 1984, c. 675.","full_text":"Notwithstanding any other provision of law, upon the death, resignation, removal, retirement or other termination of a treasurer, an audit of all accounts of his office pertaining to state funds shall be performed by the Auditor of Public Accounts at no cost to the county or city. An audit of all such accounts pertaining to local and other funds shall be performed by the Auditor of Public Accounts or an independent certified public accountant, at the option of the local governing body, and the cost thereof shall be paid by such governing body. Audits not performed by the Auditor of Public Accounts shall be performed according to his specifications and a copy of the audit report shall be filed with the Auditor for his approval.","order_by":null,"text":{"0":{"id":251152,"text":"Notwithstanding any other provision of law, upon the death, resignation, removal, retirement or other termination of a treasurer, an audit of all accounts of his office pertaining to state funds shall be performed by the Auditor of Public Accounts at no cost to the county or city. An audit of all such accounts pertaining to local and other funds shall be performed by the Auditor of Public Accounts or an independent certified public accountant, at the option of the local governing body, and the cost thereof shall be paid by such governing body. Audits not performed by the Auditor of Public Accounts shall be performed according to his specifications and a copy of the audit report shall be filed with the Auditor for his approval.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13045,"edition_id":1,"name":"Treasurers","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":256651,"object_type":"structure","relational_id":13045,"identifier":"2","token":"58.1\/III\/31\/2","url":"\/58.1\/III\/31\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 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03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57925,"structure_id":13045,"section_number":"58.1-3123","catch_line":"Interpretation of \"treasurer.\"","url":"\/58.1-3123\/","token":"58.1\/III\/31\/2\/58.1-3123","metadata":false},{"id":59784,"structure_id":13045,"section_number":"58.1-3124","catch_line":"Where office of county treasurer to be maintained; providing suitable space","url":"\/58.1-3124\/","token":"58.1\/III\/31\/2\/58.1-3124","metadata":false},{"id":86278,"structure_id":13045,"section_number":"58.1-3125","catch_line":"Examination of treasurer's bond; when court to require new bond","url":"\/58.1-3125\/","token":"58.1\/III\/31\/2\/58.1-3125","metadata":false},{"id":68039,"structure_id":13045,"section_number":"58.1-3126","catch_line":"Bond of deputy; liability 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fees","url":"\/58.1-3172.1\/","token":"58.1\/III\/31\/2\/58.1-3172.1","metadata":false}],"previous_section":{"id":56949,"structure_id":13045,"section_number":"58.1-3135","catch_line":"Statement of accounts of treasurer","url":"\/58.1-3135\/","token":"58.1\/III\/31\/2\/58.1-3135","metadata":false},"next_section":{"id":73211,"structure_id":13045,"section_number":"58.1-3137","catch_line":"County treasurer's annual settlement; final settlement","url":"\/58.1-3137\/","token":"58.1\/III\/31\/2\/58.1-3137","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3136\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1982, chapter 241; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256713,"object_type":"law","relational_id":69454,"identifier":"58.1-3136","token":"58.1\/III\/31\/2\/58.1-3136","url":"\/58.1-3136\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3136\/","token":"58.1\/III\/31\/2\/58.1-3136","dublin_core":{"Title":"Audits of treasurers upon termination of office","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3136","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notwithstanding any other provision of <span class=\"dictionary\">law<\/span>, upon the death, resignation, removal, retirement or other termination of a treasurer, an audit of all accounts of his office pertaining to state funds shall be performed by the Auditor of Public Accounts at no cost to the county or city. An audit of all such accounts pertaining to local and other funds shall be performed by the Auditor of Public Accounts or an independent certified public accountant, at the option of the local governing body, and the cost thereof shall be paid by such governing body. Audits not performed by the Auditor of Public Accounts shall be performed according to his specifications and a copy of the audit report shall be filed with the Auditor for his approval.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAUDITS OF TREASURERS UPON TERMINATION OF OFFICE (\u00a7 58.1-3136)\n\nNotwithstanding any other provision of law, upon the death, resignation,\nremoval, retirement or other termination of a treasurer, an audit of all\naccounts of his office pertaining to state funds shall be performed by the\nAuditor of Public Accounts at no cost to the county or city. An audit of all\nsuch accounts pertaining to local and other funds shall be performed by the\nAuditor of Public Accounts or an independent certified public accountant, at the\noption of the local governing body, and the cost thereof shall be paid by such\ngoverning body. Audits not performed by the Auditor of Public Accounts shall be\nperformed according to his specifications and a copy of the audit report shall\nbe filed with the Auditor for his approval.\n\nHISTORY: Code 1950, \u00a7 58-924.1; 1982, c. 241; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}