Va. Code Ann. § 30-134
Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses
Redline — June 1, 2021 → current.View current text →
Current — March 1, 2022
As of June 1, 2021
(1) 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.
(1) 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.
(2) 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.
(2) 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.
OPINIONS OF THE ATTORNEY GENERAL
Audits performed by the Auditor of Public Accounts. - Although § 15.2-2511 requires a locality to provide for the annual audit of its constitutional officers, an audit performed by the Auditor of Public Accounts can satisfy that requirement. The authority of the Auditor of Public Accounts to perform an audit of constitutional officers is not limited to those instances provided in subsection B of § 15.2-2511. See opinion of Attorney General to The Honorable Gordon F. Erby, Clerk of Court, Lunenburg Circuit Court, 11-094, 2011 Va. AG LEXIS 59 (8/5/11).
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.