15.2-844 - Examination and audit of books and accounts. - Virginia Statutes

§ 15.2-844. 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 a certified public accountant who isnot a regular officer or employee of the county and who is thoroughlyqualified by training and experience. An audit made by the Auditor of PublicAccounts under the provisions of law may be considered as having satisfiedthe requirements of this paragraph.

Either the board or the urban county executive may at any time order anexamination or audit of the accounts of any officer or department of thecounty government. Upon the death, resignation, removal or expiration of theterm of any county officer, the director of finance shall cause an audit andinvestigation of the accounts of such officer to be made and shall report theresults to the executive and the board. In the case of the death, resignationor removal of the director of finance, the board shall cause an audit to bemade of his accounts. If as a result of any such audit, an officer is foundindebted to the county, the board shall proceed forthwith to collect suchindebtedness.

(Code 1950, § 15-384.64; 1960, c. 382; 1962, c. 623, § 15.1-777; 1997, c.587.)