                                 CODE OF VIRGINIA

EXAMINATION AND AUDIT OF BOOKS AND ACCOUNTS (§ 15.2-844)

The board shall require an annual audit of the books of every county officer who
handles public funds to be made by a certified public 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.
		Either the board or the urban county executive 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 executive and the board. In the 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, § 15-384.64; 1960, c. 382; 1962, c. 623, § 15.1-777; 1997,
c. 587.