Chap. 62.—An ACT to provide for an audit or examination of financ.al
transactions of county or district officers, boards or commissions, in
each and every county of the State which alone constitutes a separate
judicial circuit. (H. B. 418.)
Approved March 10, 1914.
1. Be it enacted by the general assembly of Virginia, That
whenever, upon a petition filed in the circuit court of any county
in this State which alone constitutes a separate judicial circuit by
at least fifty freeholders of said county, it is believed by the judge
of said court that the public interests will be promoted by an audit
or examination of the whole or any part or parts of the financial
transactions of any county or district officer, board or commission,
of said county, the said judge shall have authority to appoint one
or more certified public accountants to make, and report to the court
the result of, such audit or examination, and the said court shall fix
the compensation therefor and certify the same to the board of
supervisors of said county, which shall forthwith make provisions
for the compensation of said accountant or accountants.