15.2-417 - Examination and audit of accounts and books.
§ 15.2-417. Examination and audit of accounts and books.
The board shall require an annual audit of the books of every county officerwho handles public funds to be made by an accountant who is not a regularofficer or employee of the county and who is thoroughly qualified by trainingand experience. An audit by the Auditor of Public Accounts, under theprovisions of law, may be considered as having satisfied the requirements ofthis section. The board may at any time order an examination or audit of theaccounts of any officer or employee of the county government. Upon the death,resignation, removal or expiration of the term of any county officer, theboard shall cause an audit and investigation of the accounts of such officerto be made. If, as a result of any such audit, an officer is found indebtedto the county, the board shall proceed forthwith to collect such indebtedness.
(Code 1950, § 15-380; 1962, c. 623, § 15.1-716; 1997, c. 587.)