The board shall require an annual audit of the books of every county officer who handles public funds to be made by an accountant who is not a regular officer or employee of the county and who is thoroughly qualified by training and experience. An audit by the Auditor of Public Accounts, under the provisions of law, may be considered as having satisfied the requirements of this section. The board may at any time order an examination or audit of the accounts of any officer or employee of the county government. Upon the death, resignation, removal or expiration of the term of any county officer, the board shall cause an audit and investigation of the accounts of such officer to be made. If, as a result of any such audit, an officer is found indebted to the county, the board shall proceed forthwith to collect such indebtedness.
Code 1950, § 15-380; 1962, c. 623, § 15.1-716; 1997, c. 587.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 4 - County Board Form of Government
§ 15.2-400. Form of government to be known as county board form; applicability of chapter
§ 15.2-401. Adoption of county board form
§ 15.2-402. Board of county supervisors; election; terms; chairman; vacancies
§ 15.2-403. Same; powers and duties
§ 15.2-404. Appointment and compensation of officers and employees of county
§ 15.2-405. Assignment of activities
§ 15.2-406. Appointment, compensation and removal of county administrator
§ 15.2-407. Powers and duties of county administrator
§ 15.2-410. County school board and division superintendent of schools
§ 15.2-411. County health officer; county board of health
§ 15.2-412. Local board of social services and local director of social services
§ 15.2-413. Department of extension and continuing education
§ 15.2-414. County purchasing agent
§ 15.2-415. Schedule of compensation for officers and employees