58.1-3136 - Audits of treasurers upon termination of office. - Virginia Statutes

§ 58.1-3136. Audits of treasurers upon termination of office.

Notwithstanding any other provision of law, upon the death, resignation,removal, retirement or other termination of a treasurer, an audit of allaccounts of his office pertaining to state funds shall be performed by theAuditor of Public Accounts at no cost to the county or city. An audit of allsuch accounts pertaining to local and other funds shall be performed by theAuditor of Public Accounts or an independent certified public accountant, atthe option of the local governing body, and the cost thereof shall be paid bysuch governing body. Audits not performed by the Auditor of Public Accountsshall be performed according to his specifications and a copy of the auditreport shall be filed with the Auditor for his approval.

(Code 1950, § 58-924.1; 1982, c. 241; 1984, c. 675.)