                                 CODE OF VIRGINIA

DEVISING SYSTEM OF BOOKKEEPING AND ACCOUNTING FOR LOCAL OFFICES; COSTS (§
30-137)

A. The Auditor of Public Accounts, under the direction of the Joint Legislative
Audit and Review Commission shall devise a modern, effective and uniform system
of bookkeeping and accounting for the use of all county, city and town officials
and agencies handling the revenues of the Commonwealth or of any political
subdivision thereof. The Auditor of Public Accounts may approve any existing
system.

B. The Auditor of Public Accounts, when requested by the governing body of any
unit of local government, may make and establish a system of bookkeeping and
accounting for such unit which shall conform to generally accepted accounting
principles. He shall make and establish a uniform system of fiscal reporting for
the treasurers or other chief financial officers, clerks of the courts and
school divisions of all counties and cities, and all towns having a population
of 3,500 or more and all towns constituting a separate school division
regardless of population.

C. The cost of such service shall be borne by the county or city receiving the
service of the Auditor of Public Accounts and shall not exceed an amount
sufficient to reimburse the Commonwealth for the actual cost to the Commonwealth
of the service. The fees so charged, upon an account rendered by the Auditor of
Public Accounts, shall be remitted by the treasurer of the county or city out of
any funds within his control, within thirty days to the State Treasurer,
together with the account rendered by the Auditor of Public Accounts. The
Auditor of Public Accounts shall pay into the state treasury the amount so
received to the credit of the funds of the Auditor of Public Accounts so that it
may be available for carrying out the provisions of subsection B.

HISTORY: Code 1950, §§ 2-128, 2-138, 2-139; 1950, pp. 247, 692; 1958, c. 615;
1960, c. 237; 1966, c. 677, §§ 2.1-156, 2.1-167, 2.1-168; 1972, cc. 73, 582;
1973, c. 507; 1975, c. 323; 1979, c. 318; 1985, c. 315; 2001, c. 844.