CHAPTER 386

AN ACT to amend and reenact § 2-188 of the Code of 1950 relat-
ing to performance of services for counties and cities by
Auditor of Public Accounts so as to provide for central
system of accounts and accounting.

[ H 534 ]

Approved April 5, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 2-138 of the Code of 1950 be amended and reenacted
as follows:

§ 2-138. When Auditor to perform services for counties
and cities.—The Auditor of Public Accounts, when requested by
the governing body of any county, or the council of any city or
town of the Commonwealth, shall make and establish 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 supervisors, or other governing body, or coun-
cils, the findings of his investigation, if it relates to the affairs
of such county or city.

The Auditor shall likewise upon request of the governing
body of any county, which request shall be evidenced by a reso-
lution adopted by such governing body, make and establish a
centralized system of bookkeeping and accounting for such
county which systems shall comprehend and include the fiscal
transactions of all officers and departments of the county includ-
ing the county school board and the local board of public welfare.
The governing body of any county whether operating under a
special form of county government or under the general form
of county government is hereby authorized to provide for the
adoption, installation and maintenance of such centralized sys-
tem of bookkeeping and accounting, and the cost of the service
provided for in this paragraph shall be paid by the county for
which said service is rendered.