A. At least once in every two years, and at other times as the Governor directs, the Auditor of Public Accounts, either in person or through his assistants, shall audit all accounts and records of every city and county official and agency in the Commonwealth handling state funds, making a detailed written report thereof to the Governor, the Joint Legislative Audit and Review Commission, and appropriate local officials within thirty days after each audit. Reports so made shall be public records.
B. Every city and county, the accounts and records of whose officials or agencies are audited in accordance with subsection A, shall reimburse the Commonwealth to the extent of one-half of the expense connected with the audit, 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 of the current appropriation made to the Auditor of Public Accounts and may be used 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.
Structure Code of Virginia
Chapter 14 - Auditor of Public Accounts
§ 30-130. Election, term and compensation; vacancy
§ 30-132. Employment of assistants; location of offices
§ 30-133. Duties and powers generally
§ 30-133.1. Additional certifications for public institutions of higher education
§ 30-133.2. Annual review of the collection and distribution of retail sales and use taxes
§ 30-135. Inspection of accounts and vouchers
§ 30-136. Power as to witnesses; perjury
§ 30-137. Devising system of bookkeeping and accounting for local offices; costs
§ 30-139. To whom Auditor to report defaults or irregularities