                                 CODE OF VIRGINIA

EXAMINATION AND AUDIT OF ACCOUNTS AND BOOKS (§ 15.2-538)

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 thoroughly 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.
		The board 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 terms 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 county executive and to 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, § 15-298; 1962, c. 623, § 15.1-615; 1997, c. 587.