Whenever, upon a petition filed in the circuit court for any county by at least fifty residents of the county, it is believed by the judge of the court that the public interests will be promoted by an audit or examination of the whole or any part of the financial transactions of any county officer, board or commission of the county, the judge may appoint one or more certified public accountants to make and report to the court the result of such audit or examination. The court shall fix the compensation to be paid by the board of supervisors to the accountants.
Code 1950, § 15-264; 1962, c. 623, § 15.1-557; 1997, c. 587.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 25 - Budgets, Audits and Reports
§ 15.2-2500. Uniform fiscal year for all localities and school divisions
§ 15.2-2502. Notification by state officials and agencies
§ 15.2-2503. Time for preparation and approval of budget; contents
§ 15.2-2504. What budget to show
§ 15.2-2505. Budget may include reserve for contingencies and capital improvements
§ 15.2-2507. Amendment of budget
§ 15.2-2508. Governing bodies may require information of departments, etc.
§ 15.2-2509. Auditor to devise system of bookkeeping and accounting
§ 15.2-2510. Comparative report of local government revenues and expenditures
§ 15.2-2511.1. Return of local surplus funds
§ 15.2-2511.2. Duties of local government auditors
§ 15.2-2512. Audit of accounts of certain county officers, boards and commissions