Chap. 405.—An ACT to amend and re-enact section 6 of an act entitled an act
to require the board of supervisors of the counties and the councils or other
governing bodies of cities and towns to prepare and publish annual budgets,
to hold public hearings thereon, and to give publicity to proposed increases
in the local tax levies; to provide for regular audits by the State Accountant
in the counties, and to prescribe the duties and powers of such accountant in
reference thereto, approved March 26, 1926, as heretofore amended.

[S B 163]
Approved March 30, 1934

1. Be it enacted by the General Assembly of Virginia, That section
six of an act entitled an act to require the boards of supervisors of
the counties and councils or other governing bodies of cities and towns
to prepare and publish annual budgets, to hold public hearings thereon,
and to give publicity to proposed increases in the local tax levies: to
provide for regular audits by the State Accountant in the counties, and
to prescribe the duties and powers of such accountant in reference
thereto, approved March twenty-sixth, nineteen hundred and twenty-
six, as heretofore amended, be amended and re-enacted so as to read as
follows:

Section 6. It shall be the duty of the Auditor of Public Accounts,
either in person or through an assistant, annually to audit all accounts
and records of every county, except counties whose boards of super-
visors have their said accounts audited annually by a licensed certified
public accountant according to specifications furnished by State auditor,
as of June thirtieth of each year insofar as they relate to local funds,
and to make a detailed written report thereof to the boards of super-
visors within thirty days after each audit. The said report shall be
preserved by the clerk of the board of supervisors, and shall be open to
public inspection at all times by any qualified voter of the county. For
all services rendered annually by the Auditor of Public Accounts or his
assistants to the several counties, no county having a population of
over twenty thousand inhabitants by the United States census of nine-
teen hundred and thirty shall be charged under this section, or section
five hundred and sixty-five of the Code, more than five hundred dol-
lars; and no county having a population in excess of ten thousand and
not in excess of twenty thousand inhabitants shall be charged more
than four hundred dollars and no county having a population of less
than ten thousand inhabitants shall be charged more than three hundred
dollars, for all such services of the Auditor of Public Accounts or his
assistants. Provided, however, that if in any county where books are
in need of excessive auditing requirements the Auditor of Public
Accounts believes that he is unable to make a complete audit within the
cost limits fixed by this act, he may apply to the circuit court of such
county, or the judge thereof in vacation, and if such court or judge
thereof is convinced of the necessity for additional auditing said court,
or judge thereof, may increase the maximum auditing charge herein
provided for to such amount as said court or judge may deem neces-
sary ; provided, however, no part of the cost and expense of any such
audit shall be paid by any county whose board of supervisors has its
accounts audited annually by a certified public accountant according to
specification furnished by auditor and furnishes the Auditor of Public
Accounts with a copy of such audit.

Any shortage existing in the accounts of any officer, as ascertained
by the said audit, shall be made public within thirty days after such
shortage is discovered, and a brief statement thereof shall be sent by the
Auditor of Public Accounts to the court having jurisdiction thereof, and
filed in the clerk’s office of said court.