Chap. 417.—An ACT to provide for the audit by the State accountant or his
assistants of the accountants and records of city and county officials and
agencies handling State funds; to make an appropriation therefor, and
to provide how the expense of such audit shall be borne; and to repeal
an act entitled an act to provide for the inspection by the office of the
State accountant of the accounts of city and county officials handling State
funds, approved March 19, 1920. [S

Approved March 24, 1922.

Be it enacted by the general assembly of Virginia as follows:

Section 1. At least once in every two years, beginning on the
first day of July, nineteen hundred and twenty-two, and at such other
times as the governor may direct, it shall be the duty of the State
accountant, either in person or through his assistants, to audit all
accounts and records of every city and county official and agency in
this State handling State funds, making a detailed written report
thereof to the governor within thirty days after each audit. Reports
so made shall be public records, and the governor shall transmit to
the general assembly at each regular session thereof copies of the
same.

Section 2. The State accountant is hereby authorized to employ,
with the approval of the auditing committee of the general assembly,
such assistants as may be necessary to enable him to carry out the
provisions of this act ; but such assistants shall be subject to removal
by the State accountant at his pleasure. It is expressly provided,
however, that every locality, the accounts and records of whose offi-
cials or agencies are audited in pursuance of this act, shall re-imburse
the State to the extent of one-half of the expense connected there-
with, the same to be paid into the State treasury on the presentation
by the State accountant of a bill therefor. All such sums so repaid
shall be placed by the auditor of public accounts to the credit of the
current appropriation made to the State accountant and may be used
by the latter for the purpose of carrying out the provisions of this
act.

Section 3. An act entitled an act to provide for the inspection by
the office of the State accountant of the accounts of city and county
officials handling State funds, approved March nineteenth, nineteen
hundred and twenty, is hereby repealed.