Chap. 156.—An ACT to establish a uniform system of bookkeeping and ac-
counting and for the appointment of a State accountant, and defining his
duties, and to provide for the examination of the books of all officers en-
trusted with the collection and receipt, custody and disbursement of the
revenues of the State.

Approved March 14, 1910.

Whereas, it is provided by section eighty-four of the Constitution of
Virginia that the general assembly shall provide by law the establish-
ment and maintenance of an effective system of checks and balances be-
tween the officers at the seat of government entrusted with the collce-
tion, receipt, custody and disbursement of the revenues of the State:

1. Be it enacted by the general assembly of Virginia, That there
shall be appointed by the governor, upon the recommendation of the
joint auditing committee, a person whose official title shall be the State
accountant. His term of office shall begin on the first of July follow-
ing his appointment and continue for a term of four years. The salary
of the said State accountant shall be three thousand dollars per annum,
and he shall receive in addition all necessary traveling expenses, not to
exceed two hundred and fifty dollars per annum. An itemized state-
ment of all such expenses shall be rendered monthly by the said State
accountant to the auditor of public accounts, and such statement shall be
itemized and verified by the affidavit of the said State accountant, and
these expenses with a pro rata portion of his salary, shall be paid the
said State accountant monthly. The said State accountant at the time
of his appointment must be an experienced and expert accountant who
shall have engaged in the business of accounting for at least four years
prior to his appointment under this act. He shall qualify before the
circuit court for the city of Richmond, or the judge thereof in vacation,
and shall execute a bond before said court or judge in the penalty of
five thousand dollars, with approved security and conditioned upon the
faithful performance of his duty, which bond shall be filed with the
secretary of the Commonwealth. The said State accountant may at any
time be removed from office by the governor for malfeasance or mis-
feasance in office or for incompentency ; a vacancy so occasioned or other-
wise occurring shall be filled by appointment of the governor.

2. The said State accountant after he has devised, formulated and
promulgated a system of accounting and bookkeeping hereafter provided
for, shall, at the advice and consent of the auditing committee, appoint,
if necessary, one assistant, who shall be known as the deputy accountant,
and shall hold office at the will of the State accountant. Such deputy
accountant shall receive an annual salary not to exceed one thousand
five hundred dollars, and necessary traveling expenses not to exceed two
hundred and fifty dollars per annum. An itemized statement of these
expenses shall be rendered monthly by the deputy accountant incurring
same, verified by his affidavit and approved by the State accountant to
the auditor of public accounts and these expenses with a pro rata por-
tion of his salary, shall be paid the assistant accountant monthly. The
duties of the deputy accountant shall be to assist the State accountant
to carry out the provisions of this act, and they, or either of them, shall
make the inspections and reports under sections eight, nine, ten and
244 * AGTS OF ASSEMBLY.

eleven of this act when directed by the State accountant and when so
engaged shall exercise all the powers conferred by this act upon the
State accountant.

3. It shall be the duty of State accountant, under the direction of
the joint auditing committee, to devise a modern, effective and uniform
system of bookkeeping and accounting, comprehending:

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

(b) A system of accounting applicable to the offices of the auditor
of public accounts, of the State treasurer, of the secretary of the Com-
monwealth, the corporation commission, the second auditor, the com-
missioner of agriculture, the superintendent of public instruction, the
State highway commission, bureau of insurance, the register of the
land office, the State library and all other State offices now being or
hereafter established at the seat of government, the board of fisheries
and the board of sinking fund commissioners, which said system of
accounting shall be suitable to the needs of these several offices anu
boards, considering their relation to each other and their relation to
subordinate offices and officials.

4, The said accountant shall] devise and adopt systems of accounting
for the several penal, educational and eleemosynary institutions of the
State maintained in whole or in part by the State, having regard to the
needs and conditions of each institution: provided, that any svstem of
accounting which shall be devised by said accountant for use by the
State hospitals for the insane shall first be submitted to the commis-
sioner of hospitals for the insane for his approval and adoption.

5. When the said State accountant shall have devised and formu-
lated a system of accounting applicable to any of the classes of offices or
institutions enumerated in the preceding sections, the said State ac-
countant shall file a statement and full explanation of the system of ac-
counting with the secretary of the Commonwealth, but no copyright
system shall be adopted which shall entail additional cost upon the State
by reason of such copyright. The said system of accounting shall be
communicated by the said State accountant to the officials affected
thereby, and the said State accountant shall, as soon as possible, in-
struct said officials as to such system of accounting.

6. Should any of the incumbents of offices recited in sections three
and four of this act, or the authorities of any institution, recited therein,
refuse or neglect to adopt such system of accounting as the said State
accountant may devise, adopt, and promulgate, then upon suit of the
attorney general a writ of mandamus will lie to the supreme court of
appeals to compel such adoption, and it shall be the duty of the attorney
general to forthwith institute such suit in any case of default.

%. After the said several systems of bookkeeping prescribed for by
this act shall be devised and promulgated the said State accountant
shall proceed to perform the duties set forth in the subsequent sections
of this act. |

8. Said State accountant, or his deputy, shall, from time to time, 1-
spect and scrutinize the accounts and vouchers of all State officers set
forth in sections three and four of this act.

9. Such inspection shall be made without notice to the officials whose
accounts are to be inspected, and it shall be the duty of the official
whose books and accounts and vouchers are being inspected to produce
such books, vouchers and accounts and give the State accountant or his
deputy all necessary help and aid in making such inspection. Should
any official fail to perform the requirements of this section he shall be
guilty of a misdemeanor.

10. The said State accountant, or his deputy, while conducting any
examination authorized by this act, shall have power to administer an
oath to any person whose testimony may be required in any such exami-
nation, and to compel the appearance and attendance of such person
for the purpose of any such examination and investigation, and to call
for any books and papers necessary to such examination. If any per-
son wilfully swear falsely in such examination he shall be guilty of
perjury.

11. If the result of any examination made by the State accountant,
or his deputy, under this act, shall show that any moneys received have
not been properly accounted for or have been paid out contrary to law
or that there has been any irregularity, it shall be the duty of the State
accountant to report the same to the auditor of public accounts and the
governor. In case there is any irregulirity in the accounts of the audi-
tar of public accounts, the said State accountant shall make report of
the same to the governor and to the general assembly.

12. Said State accountant shall make an annual report and report
of the acts and doings of his office to the governor.

13. The office of the State accountant shall be located in the city of
Richmond, and he shall be provided with suitable offices for the conduct
of the business of his department.

14. The cost of putting the system of bookkeeping and accounting
provided for by this act, books, blank forms, stationery, et cetera, shall
be paid by the warrant of the auditor of public accounts upon requisi-
tion signed by the officer using the same, countersigned by the State
accountant.

15. The State accountant shall be the accountant for the joint audit-
ing committee and shall perform the duties of such without extra com-
pensation. |

16. Said State accountant when called upon by the governor shall
examine the accounts of any institution maintained in whole or in part
by the State, and upon direction of the auditor of public accounts, the
State accountant shall examine the accounts of any officer required to
settle his accounts with him, and upon the direction of any other State
officer at the seat of government he shall examine the. accounts of any
person required to settle his accounts with such officer.