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 qualified by training and experience. An audit made by the Auditor of Public Accounts under the provisions of law may be considered as having satisfied the requirements of this paragraph.
Either the board or the manager may at any time order an examination or audit of the accounts of any officer or department of the county government. Upon the death, resignation, removal or expiration of the term of any county officer, the director of finance shall cause an audit and investigation of the accounts of such officer to be made and shall report the results to the manager and the board. In case of the death, resignation or removal of the director of finance, the board shall cause an audit to be made of his accounts. 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, § 15-330; 1962, c. 623, § 15.1-653; 1997, c. 587.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 6 - County Manager Form of Government
§ 15.2-600. Designation of form; applicability of chapter
§ 15.2-601. Adoption of county manager form
§ 15.2-602. Powers vested in board of supervisors; election and terms of members; vacancies
§ 15.2-603. Referendum on election of supervisors by districts or at large
§ 15.2-604. General powers of board
§ 15.2-605. Prohibiting misdemeanors and providing penalties
§ 15.2-606. Investigation of county officers
§ 15.2-607. Organization of departments
§ 15.2-608. Designation of officers to perform certain duties
§ 15.2-609. Appointment of county manager
§ 15.2-610. Tenure of office; removal
§ 15.2-611. Disability of county manager
§ 15.2-613. Term of office and removal of such appointees
§ 15.2-614. Powers and duties of manager
§ 15.2-615. Activities for which manager is responsible
§ 15.2-616. Departments of the county
§ 15.2-617. Department of finance; director; general duties
§ 15.2-618. Same; expenditures and accounts
§ 15.2-619. Same; powers of commissioners of revenue; real estate reassessments
§ 15.2-620. Same; powers of county treasurer; deposit of moneys
§ 15.2-621. Same; claims against counties; accounts
§ 15.2-622. Same; director as purchasing agent
§ 15.2-624. Same; obligations of chief assessing officer
§ 15.2-625. Department of public works
§ 15.2-626. Department and board of social services
§ 15.2-627. Department of education
§ 15.2-628. Terms of school boards
§ 15.2-629. Department and board of health
§ 15.2-630. Department of assessments
§ 15.2-631. Department of extension and continuing education
§ 15.2-632. Department of public safety
§ 15.2-633. Office of the county attorney
§ 15.2-634. Department of public utilities
§ 15.2-634.1. Background checks required for certain employees
§ 15.2-635. Selection or appointment of certain officers and heads of departments; filling vacancies
§ 15.2-636. Examination and audit of books and accounts
§ 15.2-637. Schedule of compensation
§ 15.2-639. Compensation; fee system abolished
§ 15.2-640. Establishing times and conditions of employment, personnel management, etc.