Chap. 122.—An ACT to amend and re-enact an act entitled an act to establish
a uniform system of bookkeeping and accounting, and for the appoint-
ment of a State accountant, approved March 14, 1910, so as to add
thereto sections 17, 18, 19, 20 and 21, enlarging the powers and dutie:
of the State accountant so as to authorize counties and cities to have
the use of his services for the examination of the accounts of county
and city offices at the expense of counties and cities. (H. B. 226.)

Approved March 17, 1914.

1. Be it enacted by the general assembly of Virginia, That
an act entitled an act to establish a uniform system of bookkeeping
and accounting, and for the appointment ofa State accountant,
approved March fourteenth, nineteen hundred and ten, be amended
and re-enacted so as to add thereto sections seventeen, eighteen,
nineteen, twenty and twenty-one, as follows:

Sec. 17. The State accountant, when requested by the board of
supervisors of any county, or the council of any city or town of the
Commonwealth, shall make and establish a system of bookkeeping
and accounting for the treasurers, clerks of the courts and school
boards of such counties and cities, and when so requested he shall
examine the books and accounts of such officers, and report to the
said supervisors or councils the findings of his investigation, if it
relates to the affairs of such county or city, and to the auditor of
public accounts if it relates to the revenue of the State.

Sec. 18. The cost of such service as may be so required shall
be borne by the county and city receiving the service of said ac-
countants, and shall not exceed an amount sufficient to reimburse
the State.

Sec. 19. The fees so charged the counties and cities for the
service herein mentioned, upon an account rendered by the State
accountant, shall be remitted by the treasurer of the county out
of any county funds in his hands within thirty days to the auditor
of public accounts, who shall pay into the treasury the amounts so
received to the credit of the funds of the State accountant so that
said moneys may be available for carrying out the provisions of
this act.

Sec. 20. In all examinations made by the said State accountant
or his deputies he shall have the authority to summon witnesses
and administer oaths given him in the preceding sections of this
act.

Sec. 21. For the purposes of employing the additional assist- |
ants and defraying the expenses of this service, the sum of twenty-
five hundred dollars is hereby appropriated or so much thereof as
may be necessary.

The said State accountant is hereby authorized and directed to
employ such assistants for such time as may be required by such
work.