                                 CODE OF VIRGINIA

AUDITS OF TREASURERS UPON TERMINATION OF OFFICE (§ 58.1-3136)

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.

HISTORY: Code 1950, § 58-924.1; 1982, c. 241; 1984, c. 675.