{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-417.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-417.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-417.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-417.html"}],"law_id":348410,"edition_id":2,"section_id":348410,"structure_id":49961,"section_number":"15.2-417","catch_line":"Examination and audit of accounts and books","history":"Code 1950, \u00a7 15-380; 1962, c. 623, \u00a7 15.1-716; 1997, c. 587.","full_text":"The board shall require an annual audit of the books of every county officer who handles public funds to be made by an accountant who is not a regular officer or employee of the county and who is thoroughly qualified by training and experience. An audit by the Auditor of Public Accounts, under the provisions of law, may be considered as having satisfied the requirements of this section. The board may at any time order an examination or audit of the accounts of any officer or employee of the county government. Upon the death, resignation, removal or expiration of the term of any county officer, the board shall cause an audit and investigation of the accounts of such officer to be made. If, as a result of any such audit, an officer is found indebted to the county, the board shall proceed forthwith to collect such indebtedness.\n\n","order_by":null,"text":{"0":{"id":1299049,"text":"The board shall require an annual audit of the books of every county officer who handles public funds to be made by an accountant who is not a regular officer or employee of the county and who is thoroughly qualified by training and experience. An audit by the Auditor of Public Accounts, under the provisions of law, may be considered as having satisfied the requirements of this section. The board may at any time order an examination or audit of the accounts of any officer or employee of the county government. Upon the death, resignation, removal or expiration of the term of any county officer, the board shall cause an audit and investigation of the accounts of such officer to be made. If, as a result of any such audit, an officer is found indebted to the county, the board shall proceed forthwith to collect such indebtedness.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49961,"edition_id":2,"name":"County Board Form of Government","identifier":"4","label":"chapter","depth":3,"order_by":4,"parent_id":49832,"metadata":{"child_laws":19,"child_structures":0},"date_created":"2026-08-02 02:19:07","date_modified":"2026-08-02 12:29:23","permalink":{"id":1378423,"object_type":"structure","relational_id":49961,"identifier":"4","token":"15.2\/I\/4","url":"\/15.2\/I\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49832,"edition_id":2,"name":"General Provisions; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":49831,"metadata":{"child_laws":261,"child_structures":21},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378283,"object_type":"structure","relational_id":49832,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":348365,"structure_id":49961,"section_number":"15.2-400","catch_line":"Form of government to be known as county board form; applicability of chapter","url":"\/15.2-400\/","token":"15.2\/I\/4\/15.2-400","metadata":false},{"id":348372,"structure_id":49961,"section_number":"15.2-401","catch_line":"Adoption of county board form","url":"\/15.2-401\/","token":"15.2\/I\/4\/15.2-401","metadata":false},{"id":348373,"structure_id":49961,"section_number":"15.2-402","catch_line":"Board of county supervisors; election; terms; chairman; vacancies","url":"\/15.2-402\/","token":"15.2\/I\/4\/15.2-402","metadata":false},{"id":348374,"structure_id":49961,"section_number":"15.2-403","catch_line":"Same; powers and duties","url":"\/15.2-403\/","token":"15.2\/I\/4\/15.2-403","metadata":false},{"id":348375,"structure_id":49961,"section_number":"15.2-404","catch_line":"Appointment and compensation of officers and employees of county","url":"\/15.2-404\/","token":"15.2\/I\/4\/15.2-404","metadata":false},{"id":348376,"structure_id":49961,"section_number":"15.2-405","catch_line":"Assignment of activities","url":"\/15.2-405\/","token":"15.2\/I\/4\/15.2-405","metadata":false},{"id":348377,"structure_id":49961,"section_number":"15.2-406","catch_line":"Appointment, compensation and removal of county administrator","url":"\/15.2-406\/","token":"15.2\/I\/4\/15.2-406","metadata":false},{"id":348378,"structure_id":49961,"section_number":"15.2-407","catch_line":"Powers and duties of county administrator","url":"\/15.2-407\/","token":"15.2\/I\/4\/15.2-407","metadata":false},{"id":348379,"structure_id":49961,"section_number":"15.2-408","catch_line":"Attorney for the Commonwealth, county clerk, sheriff, commissioner of the revenue and treasurer of the county","url":"\/15.2-408\/","token":"15.2\/I\/4\/15.2-408","metadata":false},{"id":348380,"structure_id":49961,"section_number":"15.2-409","catch_line":"Authority of boards of supervisors to require commissioners of revenue to prepare tax bills","url":"\/15.2-409\/","token":"15.2\/I\/4\/15.2-409","metadata":false},{"id":348381,"structure_id":49961,"section_number":"15.2-410","catch_line":"County school board and division superintendent of schools","url":"\/15.2-410\/","token":"15.2\/I\/4\/15.2-410","metadata":false},{"id":348392,"structure_id":49961,"section_number":"15.2-411","catch_line":"County health officer; county board of health","url":"\/15.2-411\/","token":"15.2\/I\/4\/15.2-411","metadata":false},{"id":348404,"structure_id":49961,"section_number":"15.2-412","catch_line":"Local board of social services and local director of social services","url":"\/15.2-412\/","token":"15.2\/I\/4\/15.2-412","metadata":false},{"id":348406,"structure_id":49961,"section_number":"15.2-413","catch_line":"Department of extension and continuing education","url":"\/15.2-413\/","token":"15.2\/I\/4\/15.2-413","metadata":false},{"id":348407,"structure_id":49961,"section_number":"15.2-414","catch_line":"County purchasing agent","url":"\/15.2-414\/","token":"15.2\/I\/4\/15.2-414","metadata":false},{"id":348408,"structure_id":49961,"section_number":"15.2-415","catch_line":"Schedule of compensation for officers and employees","url":"\/15.2-415\/","token":"15.2\/I\/4\/15.2-415","metadata":false},{"id":348409,"structure_id":49961,"section_number":"15.2-416","catch_line":"Official bonds","url":"\/15.2-416\/","token":"15.2\/I\/4\/15.2-416","metadata":false},{"id":348410,"structure_id":49961,"section_number":"15.2-417","catch_line":"Examination and audit of accounts and books","url":"\/15.2-417\/","token":"15.2\/I\/4\/15.2-417","metadata":false},{"id":348411,"structure_id":49961,"section_number":"15.2-418","catch_line":"Certain officers not affected","url":"\/15.2-418\/","token":"15.2\/I\/4\/15.2-418","metadata":false}],"previous_section":{"id":348409,"structure_id":49961,"section_number":"15.2-416","catch_line":"Official bonds","url":"\/15.2-416\/","token":"15.2\/I\/4\/15.2-416","metadata":false},"next_section":{"id":348411,"structure_id":49961,"section_number":"15.2-418","catch_line":"Certain officers not affected","url":"\/15.2-418\/","token":"15.2\/I\/4\/15.2-418","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-417\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 623; in 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1378493,"object_type":"law","relational_id":348410,"identifier":"15.2-417","token":"15.2\/I\/4\/15.2-417","url":"\/15.2-417\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-417\/","token":"15.2\/I\/4\/15.2-417","dublin_core":{"Title":"Examination and audit of accounts and books","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-417","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The board shall require an annual audit of the books of every county<\/span> officer who handles public funds to be made by an accountant who is not a regular officer or employee of the county<\/span> and who is thoroughly qualified by training and experience. An audit by the Auditor of Public Accounts, under the provisions of law<\/span>, may be considered as having satisfied the requirements of this section. The board may at any time order<\/span> an examination or audit of the accounts of any officer or employee of the county<\/span> government. Upon the death, resignation, removal or expiration of the term of any county<\/span> officer, the board shall cause an audit and investigation of the accounts of such officer to be made. If, as a result of any such audit, an officer is found indebted to the county<\/span>, the board shall proceed forthwith to collect such indebtedness.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXAMINATION AND AUDIT OF ACCOUNTS AND BOOKS (\u00a7 15.2-417)\n\nThe board shall require an annual audit of the books of every county officer who\nhandles public funds to be made by an accountant who is not a regular officer or\nemployee of the county and who is thoroughly qualified by training and\nexperience. An audit by the Auditor of Public Accounts, under the provisions of\nlaw, may be considered as having satisfied the requirements of this section. The\nboard may at any time order an examination or audit of the accounts of any\nofficer or employee of the county government. Upon the death, resignation,\nremoval or expiration of the term of any county officer, the board shall cause\nan audit and investigation of the accounts of such officer to be made. If, as a\nresult of any such audit, an officer is found indebted to the county, the board\nshall proceed forthwith to collect such indebtedness.\n\nHISTORY: Code 1950, \u00a7 15-380; 1962, c. 623, \u00a7 15.1-716; 1997, c. 587.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}