30-134 - Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses. - Virginia Statutes

§ 30-134. Audit of accounts of city and county officers handling state funds;audit report; reimbursement of expenses.

A. At least once in every two years, and at other times as the Governordirects, the Auditor of Public Accounts, either in person or through hisassistants, shall audit all accounts and records of every city and countyofficial and agency in the Commonwealth handling state funds, making adetailed written report thereof to the Governor, the Joint Legislative Auditand Review Commission, and appropriate local officials within thirty daysafter each audit. Reports so made shall be public records.

B. Every city and county, the accounts and records of whose officials oragencies are audited in accordance with subsection A, shall reimburse theCommonwealth to the extent of one-half of the expense connected with theaudit, 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 ofthe current appropriation made to the Auditor of Public Accounts and may beused by him for the purpose of carrying out the provisions of subsection A.

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