Chap. 543.—An ACT to amend and re-enact section 552 of the Code of Virginia,
requiring the State accountant to devise a system of bookkeeping and ac-
counting for State and local officers. {[S B 195

Approved March 26, 1926.

1. Beit enacted by the general assembly of Virginia, That section
five hundred and fifty-two of the Code of Virginia be amended and
re-enacted so as to read as follows:

Section 552. State accountant to devise system of bookkeeping
and accounting for State and local ofhces.—It shall be the duty of the
State accountant, under the direction of the joint auditing com-
mittee, to devise a modern, effective and uniform system of bookkeep-
ing and accounting, comprehending:

(a) An efficient system of checks and balances between the
officers at the seat of government entrusted with the collection and
receipt, custody and disbursement of the revenues of the State.

(b) A system of accounting applicable to all State officers, de-
partments, boards, commissions and agencies, which said system of
accounting shall be suitable to their respective needs, considering their
relation to each other and their relation to subordinate officers and
officials.

(c) A system of bookkeeping and accounting, for the use of all
county, city and town officials and agencies handling the revenues of
the State or of any political sub-division thereof. Provided that the
State accountant and the governor may approve any existing system.