{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-636.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-636.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-636.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-636.html"}],"law_id":349049,"edition_id":2,"section_id":349049,"structure_id":50022,"section_number":"15.2-636","catch_line":"Examination and audit of books and accounts","history":"Code 1950, \u00a7 15-330; 1962, c. 623, \u00a7 15.1-653; 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 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\nEither the board or the manager 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 term 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 manager and 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":1301007,"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 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":1301008,"text":"Either the board or the manager 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 term 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 manager and 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":50022,"edition_id":2,"name":"Departments; County Manager Form","identifier":"3","label":"article","depth":4,"order_by":3,"parent_id":50015,"metadata":{"child_laws":28,"child_structures":0},"date_created":"2026-08-02 02:20:21","date_modified":"2026-08-02 12:29:24","permalink":{"id":1378755,"object_type":"structure","relational_id":50022,"identifier":"3","token":"15.2\/I\/6\/3","url":"\/15.2\/I\/6\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50015,"edition_id":2,"name":"County Manager Form of Government","identifier":"6","label":"chapter","depth":3,"order_by":6,"parent_id":49832,"metadata":{"child_laws":44,"child_structures":3},"date_created":"2026-08-02 02:20:16","date_modified":"2026-08-02 12:29:24","permalink":{"id":1378685,"object_type":"structure","relational_id":50015,"identifier":"6","token":"15.2\/I\/6","url":"\/15.2\/I\/6\/","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":348986,"structure_id":50022,"section_number":"15.2-616","catch_line":"Departments of the county","url":"\/15.2-616\/","token":"15.2\/I\/6\/3\/15.2-616","metadata":false},{"id":348987,"structure_id":50022,"section_number":"15.2-617","catch_line":"Department of finance; director; general duties","url":"\/15.2-617\/","token":"15.2\/I\/6\/3\/15.2-617","metadata":false},{"id":348988,"structure_id":50022,"section_number":"15.2-618","catch_line":"Same; expenditures and accounts","url":"\/15.2-618\/","token":"15.2\/I\/6\/3\/15.2-618","metadata":false},{"id":348989,"structure_id":50022,"section_number":"15.2-619","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-619\/","token":"15.2\/I\/6\/3\/15.2-619","metadata":false},{"id":348990,"structure_id":50022,"section_number":"15.2-620","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-620\/","token":"15.2\/I\/6\/3\/15.2-620","metadata":false},{"id":349001,"structure_id":50022,"section_number":"15.2-621","catch_line":"Same; claims against counties; accounts","url":"\/15.2-621\/","token":"15.2\/I\/6\/3\/15.2-621","metadata":false},{"id":349007,"structure_id":50022,"section_number":"15.2-622","catch_line":"Same; director as purchasing agent","url":"\/15.2-622\/","token":"15.2\/I\/6\/3\/15.2-622","metadata":false},{"id":349008,"structure_id":50022,"section_number":"15.2-623","catch_line":"Same; assistants","url":"\/15.2-623\/","token":"15.2\/I\/6\/3\/15.2-623","metadata":false},{"id":349009,"structure_id":50022,"section_number":"15.2-624","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-624\/","token":"15.2\/I\/6\/3\/15.2-624","metadata":false},{"id":349010,"structure_id":50022,"section_number":"15.2-625","catch_line":"Department of public works","url":"\/15.2-625\/","token":"15.2\/I\/6\/3\/15.2-625","metadata":false},{"id":349011,"structure_id":50022,"section_number":"15.2-626","catch_line":"Department and board of social services","url":"\/15.2-626\/","token":"15.2\/I\/6\/3\/15.2-626","metadata":false},{"id":349012,"structure_id":50022,"section_number":"15.2-627","catch_line":"Department of education","url":"\/15.2-627\/","token":"15.2\/I\/6\/3\/15.2-627","metadata":false},{"id":349013,"structure_id":50022,"section_number":"15.2-628","catch_line":"Terms of school boards","url":"\/15.2-628\/","token":"15.2\/I\/6\/3\/15.2-628","metadata":false},{"id":349014,"structure_id":50022,"section_number":"15.2-629","catch_line":"Department and board of health","url":"\/15.2-629\/","token":"15.2\/I\/6\/3\/15.2-629","metadata":false},{"id":349015,"structure_id":50022,"section_number":"15.2-630","catch_line":"Department of assessments","url":"\/15.2-630\/","token":"15.2\/I\/6\/3\/15.2-630","metadata":false},{"id":349029,"structure_id":50022,"section_number":"15.2-631","catch_line":"Department of extension and continuing education","url":"\/15.2-631\/","token":"15.2\/I\/6\/3\/15.2-631","metadata":false},{"id":349041,"structure_id":50022,"section_number":"15.2-632","catch_line":"Department of public safety","url":"\/15.2-632\/","token":"15.2\/I\/6\/3\/15.2-632","metadata":false},{"id":349045,"structure_id":50022,"section_number":"15.2-633","catch_line":"Office of the county attorney","url":"\/15.2-633\/","token":"15.2\/I\/6\/3\/15.2-633","metadata":false},{"id":349047,"structure_id":50022,"section_number":"15.2-634","catch_line":"Department of public utilities","url":"\/15.2-634\/","token":"15.2\/I\/6\/3\/15.2-634","metadata":false},{"id":349046,"structure_id":50022,"section_number":"15.2-634.1","catch_line":"Background checks required for certain employees","url":"\/15.2-634.1\/","token":"15.2\/I\/6\/3\/15.2-634.1","metadata":false},{"id":349048,"structure_id":50022,"section_number":"15.2-635","catch_line":"Selection or appointment of certain officers and heads of departments; filling vacancies","url":"\/15.2-635\/","token":"15.2\/I\/6\/3\/15.2-635","metadata":false},{"id":349049,"structure_id":50022,"section_number":"15.2-636","catch_line":"Examination and audit of books and accounts","url":"\/15.2-636\/","token":"15.2\/I\/6\/3\/15.2-636","metadata":false},{"id":349050,"structure_id":50022,"section_number":"15.2-637","catch_line":"Schedule of compensation","url":"\/15.2-637\/","token":"15.2\/I\/6\/3\/15.2-637","metadata":false},{"id":349051,"structure_id":50022,"section_number":"15.2-638","catch_line":"Submission of annual financial plan by manager; notice and hearings thereon; adoption of budget","url":"\/15.2-638\/","token":"15.2\/I\/6\/3\/15.2-638","metadata":false},{"id":349052,"structure_id":50022,"section_number":"15.2-639","catch_line":"Compensation; fee system abolished","url":"\/15.2-639\/","token":"15.2\/I\/6\/3\/15.2-639","metadata":false},{"id":349053,"structure_id":50022,"section_number":"15.2-640","catch_line":"Establishing times and conditions of employment, personnel management, etc","url":"\/15.2-640\/","token":"15.2\/I\/6\/3\/15.2-640","metadata":false},{"id":349064,"structure_id":50022,"section_number":"15.2-641","catch_line":"Bonds of officers","url":"\/15.2-641\/","token":"15.2\/I\/6\/3\/15.2-641","metadata":false},{"id":349072,"structure_id":50022,"section_number":"15.2-642","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-642\/","token":"15.2\/I\/6\/3\/15.2-642","metadata":false}],"previous_section":{"id":349048,"structure_id":50022,"section_number":"15.2-635","catch_line":"Selection or appointment of certain officers and heads of departments; filling vacancies","url":"\/15.2-635\/","token":"15.2\/I\/6\/3\/15.2-635","metadata":false},"next_section":{"id":349050,"structure_id":50022,"section_number":"15.2-637","catch_line":"Schedule of compensation","url":"\/15.2-637\/","token":"15.2\/I\/6\/3\/15.2-637","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-636\/","history_text":"<p>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 <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1378841,"object_type":"law","relational_id":349049,"identifier":"15.2-636","token":"15.2\/I\/6\/3\/15.2-636","url":"\/15.2-636\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-636\/","token":"15.2\/I\/6\/3\/15.2-636","dublin_core":{"Title":"Examination and audit of books and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-636","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The board shall require an annual audit of the books of every <span class=\"dictionary\">county<\/span> officer who handles public funds to be made by an accountant who is not a regular officer or employee of the <span class=\"dictionary\">county<\/span> and who is qualified by training and experience. An audit made by the Auditor of Public Accounts under the provisions of <span class=\"dictionary\">law<\/span> may be considered as having satisfied the requirements of this paragraph.<\/p><p>Either the board or the manager may at any time <span class=\"dictionary\">order<\/span> an examination or audit of the accounts of any officer or department of the <span class=\"dictionary\">county<\/span> government. Upon the death, resignation, removal or expiration of the term of any <span class=\"dictionary\">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 manager and 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 <span class=\"dictionary\">county<\/span>, the board shall proceed forthwith to collect such indebtedness.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXAMINATION AND AUDIT OF BOOKS AND ACCOUNTS (\u00a7 15.2-636)\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 qualified by training and experience. An audit\nmade by the Auditor of Public Accounts under the provisions of law may be\nconsidered as having satisfied the requirements of this paragraph.\n\nEither the board or the manager may at any time order an examination or audit of\nthe accounts of any officer or department of the county government. Upon the\ndeath, resignation, removal or expiration of the term of any county officer, the\ndirector of finance shall cause an audit and investigation of the accounts of\nsuch officer to be made and shall report the results to the manager and 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 any\nsuch audit, an officer is found indebted to the county, the board shall proceed\nforthwith to collect such indebtedness.\n\nHISTORY: Code 1950, \u00a7 15-330; 1962, c. 623, \u00a7 15.1-653; 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"}}