CHAPTER 615

AN ACT to amend and reenact §§ 2-139 and 15-588 of the Code of Virginia,
relating to the performance of services by the Auditor of Public Ac-
counts for counties and cities, so as to provide that the counties and
cities shall reimburse the State for the actual cost to the State of such
services.

ra ono
Be it enacted by the General Assembly of Virginia:

1. That §§ 2-139 and 15-583 of the Code of Virginia be amended and re-
enacted as follows:

§ 2-139.—The cost of such service as may be so required shall be borne
by the county or city receiving the service of the Auditor of Public Accounts
and shall not exceed an amount sufficient to reimburse the State for the
actual cost to the State of such service. * The fees so charged the counties
and cities for the service herein mentioned, 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 State treasury the amount so received to
the credit of the funds of the Auditor of Public Accounts so that such
moneys may be available for carrying out the provisions of the preceding
section. But no part of the cost and expense of any such audit shall be paid
by any county or city whose board of supervisors or other governing body
or city council has its accounts audited annually by a certified public
accountant according to specifications furnished by the Auditor of Public
Accounts and furnishes such Auditor with a copy of such audit. And the
costs of any audit of the books and accounts of any city treasurer who
neither collects nor disburses any city revenues or local taxes shall not be
required to be paid by the city or any such treasurer.

§ 15-583.—The Auditor of Public Accounts, either in person or through
an assistant, shall annually audit all accounts and records of every county,
except counties whose boards of supervisors have their accounts audited an-
nually by a licensed certified public accountant according to specifications
furnished by such Auditor, as of June thirtieth of each year insofar as they
relate to local funds, and shall make a detailed written report thereof to
the boards of supervisors within thirty days after each audit. The 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 * the counties shall reimburse the State
for the actual cost to the State of such service; provided, however, that no
part of the cost and expense of such audit shall be paid by any county whose
board of supervisors has its accounts audited annually by a certified public
accountant according to specifications furnished by the Auditor of Public
Accounts and furnishes the Auditor with a copy of such audit.

Any shortage existing in the accounts of any officer, as ascertained
by the 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 such court.