Chap. 406.—An ACT to amend and re-enact section 565 of the Code of Virginia,
concerning the services of the Auditor of Public Accounts to counties and

cities. [S B 164]
Approved March 30, 1934

1. Be it enacted by the General Assembly of Virginia, That section
five hundred and sixty-five of the Code of Virginia 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, (except that in cities having a population of
over sixty-five thousand and not exceeding one hundred thousand in-
habitants according to the United States census of nineteen hundred and
thirty no request on the part of such council shall be necessary as to the
school board and the auditor shall proceed with his duties as to such
school board without such request in such cities), shall make and es-
tablish a system of bookkeeping 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 Auditor of Public Accounts and shall not exceed an amount sufh-
cient 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 men-
tioned, upon an account rendered by the Auditor of Public Accounts,
shall be remitted 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 Auditor of Public Accounts is hereby authorized and directed
to employ such assistants for such time as may be required by such
work., Provided, 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 accordng to specifications furnished by the State auditor and
furnishes the Auditor of Public Accounts with a copy of such audit.