                                 CODE OF VIRGINIA

AUDIT OF ACCOUNTS OF CITY AND COUNTY OFFICERS HANDLING STATE FUNDS; AUDIT
REPORT; REIMBURSEMENT OF EXPENSES (§ 30-134)

A. At least once in every two years, and at other times as the Governor directs,
the Auditor of Public Accounts, either in person or through his assistants,
shall audit all accounts and records of every city and county official and
agency in the Commonwealth handling state funds, making a detailed written
report thereof to the Governor, the Joint Legislative Audit and Review
Commission, and appropriate local officials within thirty days after each audit.
Reports so made shall be public records.

B. Every city and county, the accounts and records of whose officials or
agencies are audited in accordance with subsection A, shall reimburse the
Commonwealth to the extent of one-half of the expense connected with the audit,
to be paid into the state treasury by the Auditor of Public Accounts. All such
sums so repaid shall be placed by the Comptroller to the credit of the current
appropriation made to the Auditor of Public Accounts and may be used by him for
the purpose of carrying out the provisions of subsection A.

HISTORY: Code 1950, §§ 2-136, 2-137; 1966, c. 677, §§ 2.1-165, 2.1-166;
2001, c. 844.