15.2-636 - Examination and audit of books and accounts. - Virginia Statutes

§ 15.2-636. Examination and audit of books and accounts.

The board shall require an annual audit of the books of every county officerwho handles public funds to be made by an accountant who is not a regularofficer or employee of the county and who is qualified by training andexperience. An audit made by the Auditor of Public Accounts under theprovisions of law may be considered as having satisfied the requirements ofthis paragraph.

Either the board or the manager may at any time order an examination or auditof the accounts of any officer or department of the county government. Uponthe death, resignation, removal or expiration of the term of any countyofficer, the director of finance shall cause an audit and investigation ofthe accounts of such officer to be made and shall report the results to themanager and the board. In case of the death, resignation or removal of thedirector of finance, the board shall cause an audit to be made of hisaccounts. If as a result of any such audit, an officer is found indebted tothe county, the board shall proceed forthwith to collect such indebtedness.

(Code 1950, § 15-330; 1962, c. 623, § 15.1-653; 1997, c. 587.)