Chap. 58.—An ACT to amend and re-enact Section 565 of the Code of Virginia,
as amended, relating to services of the Auditor of Public Accounts as to
counties and cities. [H B 89]

Approved February 24, 1936

1. Be it enacted by the General Assembly of Virginia, That section
five hundred and sixty-five of the Code of Virginia, as amended, be
amended and re-enacted so as to read as follows:

Section 565. The Auditor of Public Accounts, 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 book-
keeping and accounting for the treasurers, clerks of the courts and
school boards of such counties and cities, and when so requested he
shall, or whether requested or not, he may at any time, 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. The cost of such service as may be so required
shall be borne by the county or city receiving the service of said Audi-
tor of Public Accounts and shall not exceed an amount sufficient to
reimburse the State for the actual cost to the State of such service, and
in no event shall exceed the sum of five hundred dollars. The fees so
charged the counties and cities for the service herein mentioned, upon
an account rendered by the Auditor of Public Accounts, shall be re-
mitted by the treasurer of the county or city out of any funds in his
hands, within thirty days to the State Treasurer, together with the
account rendered by the Auditor of Public Accounts, who shall pay
into the treasury of the Commonwealth the amount so received to
the credit of the funds of the Auditor of Public Accounts so that said
monies may be available for carrying out the provisions of this section.
In all examinations made by said Auditor of Public Accounts or his
deputies he shall have the authority to summon witnesses and administer
oaths given him in section five hundred and fifty-nine. The said Audi-
tor of Public Accounts is hereby authorized and directed to employ
such assistants for such time as may be required by such work. Pro-
vided, however, no part of the cost and expense of any such audit
shall be paid by any county or city whose board of supervisors or city
council has its accounts audited annually by a certified public ac-
countant according to specifications furnished by the State Auditor
and furnishes the Auditor of Public Accounts with a copy of such
audit; provided the cost of any audit of the books and accounts of
any city treasurer who neither collects nor disburses any city revenues
or local taxes shall not be required to be paid by the city of any
such treasurer.