{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-538.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-538.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-538.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-538.html"}],"law_id":348744,"edition_id":2,"section_id":348744,"structure_id":49995,"section_number":"15.2-538","catch_line":"Examination and audit of accounts and books","history":"Code 1950, \u00a7 15-298; 1962, c. 623, \u00a7 15.1-615; 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 made by the Auditor of Public Accounts, under the provisions of law, may be considered as having satisfied the requirements of this paragraph.\n\nThe board may at any time order an examination or audit of the accounts of any officer or department of the county government. Upon the death, resignation, removal or expiration of the terms of any county officer, the director of finance shall cause an audit and investigation of the accounts of such officer to be made and shall report the results to the county executive and to the board. In case of the death, resignation or removal of the director of finance, the board shall cause an audit to be made of his accounts. 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":1300047,"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 made by the Auditor of Public Accounts, under the provisions of law, may be considered as having satisfied the requirements of this paragraph.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1300048,"text":"The board may at any time order an examination or audit of the accounts of any officer or department of the county government. Upon the death, resignation, removal or expiration of the terms of any county officer, the director of finance shall cause an audit and investigation of the accounts of such officer to be made and shall report the results to the county executive and to the board. In case of the death, resignation or removal of the director of finance, the board shall cause an audit to be made of his accounts. 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,"prior_prefix":""}},"ancestry":[{"id":49995,"edition_id":2,"name":"Departments; County Executive Form","identifier":"3","label":"article","depth":4,"order_by":3,"parent_id":49984,"metadata":{"child_laws":25,"child_structures":0},"date_created":"2026-08-02 02:19:35","date_modified":"2026-08-02 12:29:23","permalink":{"id":1378583,"object_type":"structure","relational_id":49995,"identifier":"3","token":"15.2\/I\/5\/3","url":"\/15.2\/I\/5\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49984,"edition_id":2,"name":"County Executive Form of Government","identifier":"5","label":"chapter","depth":3,"order_by":5,"parent_id":49832,"metadata":{"child_laws":44,"child_structures":3},"date_created":"2026-08-02 02:19:25","date_modified":"2026-08-02 12:29:23","permalink":{"id":1378501,"object_type":"structure","relational_id":49984,"identifier":"5","token":"15.2\/I\/5","url":"\/15.2\/I\/5\/","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":348622,"structure_id":49995,"section_number":"15.2-518","catch_line":"Departments of the county","url":"\/15.2-518\/","token":"15.2\/I\/5\/3\/15.2-518","metadata":false},{"id":348623,"structure_id":49995,"section_number":"15.2-519","catch_line":"Department of finance; director; general duties","url":"\/15.2-519\/","token":"15.2\/I\/5\/3\/15.2-519","metadata":false},{"id":348624,"structure_id":49995,"section_number":"15.2-520","catch_line":"Department of Finance; expenditures and accounts","url":"\/15.2-520\/","token":"15.2\/I\/5\/3\/15.2-520","metadata":false},{"id":348635,"structure_id":49995,"section_number":"15.2-521","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-521\/","token":"15.2\/I\/5\/3\/15.2-521","metadata":false},{"id":348646,"structure_id":49995,"section_number":"15.2-522","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-522\/","token":"15.2\/I\/5\/3\/15.2-522","metadata":false},{"id":348647,"structure_id":49995,"section_number":"15.2-523","catch_line":"Same; claims against counties; accounts","url":"\/15.2-523\/","token":"15.2\/I\/5\/3\/15.2-523","metadata":false},{"id":348648,"structure_id":49995,"section_number":"15.2-524","catch_line":"Same; director as purchasing agent","url":"\/15.2-524\/","token":"15.2\/I\/5\/3\/15.2-524","metadata":false},{"id":348649,"structure_id":49995,"section_number":"15.2-525","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-525\/","token":"15.2\/I\/5\/3\/15.2-525","metadata":false},{"id":348650,"structure_id":49995,"section_number":"15.2-526","catch_line":"Department of public works","url":"\/15.2-526\/","token":"15.2\/I\/5\/3\/15.2-526","metadata":false},{"id":348651,"structure_id":49995,"section_number":"15.2-527","catch_line":"Department of social services","url":"\/15.2-527\/","token":"15.2\/I\/5\/3\/15.2-527","metadata":false},{"id":348652,"structure_id":49995,"section_number":"15.2-528","catch_line":"Department of law enforcement","url":"\/15.2-528\/","token":"15.2\/I\/5\/3\/15.2-528","metadata":false},{"id":348653,"structure_id":49995,"section_number":"15.2-529","catch_line":"Appointment of county attorney","url":"\/15.2-529\/","token":"15.2\/I\/5\/3\/15.2-529","metadata":false},{"id":348654,"structure_id":49995,"section_number":"15.2-530","catch_line":"Powers and duties of sheriff","url":"\/15.2-530\/","token":"15.2\/I\/5\/3\/15.2-530","metadata":false},{"id":348665,"structure_id":49995,"section_number":"15.2-531","catch_line":"Department of education","url":"\/15.2-531\/","token":"15.2\/I\/5\/3\/15.2-531","metadata":false},{"id":348676,"structure_id":49995,"section_number":"15.2-532","catch_line":"Terms of school boards","url":"\/15.2-532\/","token":"15.2\/I\/5\/3\/15.2-532","metadata":false},{"id":348687,"structure_id":49995,"section_number":"15.2-533","catch_line":"Elected school boards","url":"\/15.2-533\/","token":"15.2\/I\/5\/3\/15.2-533","metadata":false},{"id":348698,"structure_id":49995,"section_number":"15.2-534","catch_line":"Department of health","url":"\/15.2-534\/","token":"15.2\/I\/5\/3\/15.2-534","metadata":false},{"id":348711,"structure_id":49995,"section_number":"15.2-535","catch_line":"Department of assessments","url":"\/15.2-535\/","token":"15.2\/I\/5\/3\/15.2-535","metadata":false},{"id":348722,"structure_id":49995,"section_number":"15.2-536","catch_line":"Selection of clerk, attorney and sheriff","url":"\/15.2-536\/","token":"15.2\/I\/5\/3\/15.2-536","metadata":false},{"id":348733,"structure_id":49995,"section_number":"15.2-537","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-537\/","token":"15.2\/I\/5\/3\/15.2-537","metadata":false},{"id":348744,"structure_id":49995,"section_number":"15.2-538","catch_line":"Examination and audit of accounts and books","url":"\/15.2-538\/","token":"15.2\/I\/5\/3\/15.2-538","metadata":false},{"id":348753,"structure_id":49995,"section_number":"15.2-539","catch_line":"Submission of budget by executive; hearings; notice; adoption","url":"\/15.2-539\/","token":"15.2\/I\/5\/3\/15.2-539","metadata":false},{"id":348754,"structure_id":49995,"section_number":"15.2-540","catch_line":"Officers and employees to receive regular compensation; fee system abolished; collection and disposition of fees","url":"\/15.2-540\/","token":"15.2\/I\/5\/3\/15.2-540","metadata":false},{"id":348768,"structure_id":49995,"section_number":"15.2-541","catch_line":"Bonds of officers","url":"\/15.2-541\/","token":"15.2\/I\/5\/3\/15.2-541","metadata":false},{"id":348779,"structure_id":49995,"section_number":"15.2-542","catch_line":"Employee benefits; residence in county","url":"\/15.2-542\/","token":"15.2\/I\/5\/3\/15.2-542","metadata":false}],"previous_section":{"id":348733,"structure_id":49995,"section_number":"15.2-537","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-537\/","token":"15.2\/I\/5\/3\/15.2-537","metadata":false},"next_section":{"id":348753,"structure_id":49995,"section_number":"15.2-539","catch_line":"Submission of budget by executive; hearings; notice; adoption","url":"\/15.2-539\/","token":"15.2\/I\/5\/3\/15.2-539","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-538\/","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":1378665,"object_type":"law","relational_id":348744,"identifier":"15.2-538","token":"15.2\/I\/5\/3\/15.2-538","url":"\/15.2-538\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-538\/","token":"15.2\/I\/5\/3\/15.2-538","dublin_core":{"Title":"Examination and audit of accounts and books","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-538","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 made by the Auditor of Public Accounts, under the provisions of law<\/span>, may be considered as having satisfied the requirements of this paragraph.<\/p>

The board may at any time order<\/span> an examination or audit of the accounts of any officer or department of the county<\/span> government. Upon the death, resignation, removal or expiration of the terms of any county<\/span> officer, the director of finance shall cause an audit and investigation of the accounts of such officer to be made and shall report the results to the county<\/span> executive and to the board. In case of the death, resignation or removal of the director of finance, the board shall cause an audit to be made of his accounts. 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 15.2-538)\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 made by the Auditor of Public Accounts, under the\nprovisions of law, may be considered as having satisfied the requirements of\nthis paragraph.\n\nThe board may at any time order an examination or audit of the accounts of any\nofficer or department of the county government. Upon the death, resignation,\nremoval or expiration of the terms of any county officer, the director of\nfinance shall cause an audit and investigation of the accounts of such officer\nto be made and shall report the results to the county executive and to the\nboard. In case of the death, resignation or removal of the director of finance,\nthe board shall cause an audit to be made of his accounts. If, as a result of\nany such audit, an officer is found indebted to the county, the board shall\nproceed forthwith to collect such indebtedness.\n\nHISTORY: Code 1950, \u00a7 15-298; 1962, c. 623, \u00a7 15.1-615; 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"}}