CHAPTER 442

An Act to amend and reenact §§ 58-919.2 and 58-919.8 of the Code of
Virginia, relating to the destruction of certain fiscal records, Ht 266)

Approved April 2, 1968

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-919.2 and 58-919.3 of the Code of Virginia be amended and
reenacted as follows:

§ 58-919.2. When certain records may be destroyed.—The treasurer
of any county, city or town may, with the consent of the Auditor of Public
Accounts: (a) Cause all duplicate copies of warrants, and stubs or dupli-
cate copies of checks issued by such treasurer to be destroyed after a
period of three years from the end of the fiscal year during which the
Same were prepared and issued; (b) cause all duplicate copies of official
receipts issued by such treasurer for money collected, to be destroyed after
a period of five years from the end of the fiscal year during which such
receipts were issued; and (c) cause all bank statements, and original war-
rants paid by the treasurer or checks issued by such treasurer both bearing
the endorsement of the payee, to be destroyed after a period of ten years
from the end of the fiscal year in which such bank statements were
received by the treasurer, or in which such warrants or checks were pre-
pared and issued.

§ 58-919.8. The governing body of any county, city or town upon
petition of the treasurer or director of finance, as the case may be, may
authorize by resolution the destruction of all bonds and bond coupons paid
by such fiscal officer or his predecessors after a period of five years from
the end of the fiscal year in which such bonds and bond coupons were paid.

The resolution of the governing body shall designate a committee of
three persons, one of whom shall be the treasurer or director of finance,
to supervise and witness the destruction of said bonds and bond coupons.
The committee shall prepare and execute a certificate setting forth the
means by which such paid instruments were destroyed, the issue, series,
number and maturity date of the paid bonds so destroyed and the fiscal
year in which paid; provided that the detailed description of bond coupons
paid in the fiscal year ended June thirty, nineteen hundred fifty-eight and
in any fiscal year prior thereto need not be listed in the certificate, although
reference in the certificate shall be made as to the amount of coupons paid
in such fiscal year that were destroyed; but for any fiscal year subsequent
to June thirty, nineteen hundred fifty-eight such certificate shall set forth
the same descriptive information for paid bond coupons destroyed as is
required herein for paid bonds.

Every such certification shall be in such form as shall be prescribed by
the governing body and shall be acknowledged in the manner prescribed
by law for the acknowledgment of deeds. The certification shall be pre-
pared in duplicate, the original of which shall be made a part of the
minutes of the governing body, and the copy thereof shall be retained as
& permanent record of the office of the treasurer or the director of finance.