{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-844.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-844.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-844.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-844.html"}],"law_id":349326,"edition_id":2,"section_id":349326,"structure_id":50046,"section_number":"15.2-844","catch_line":"Examination and audit of books and accounts","history":"Code 1950, \u00a7 15-384.64; 1960, c. 382; 1962, c. 623, \u00a7 15.1-777; 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 a certified public 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\nEither the board or the urban county executive 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 executive and the board. In the 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":1301868,"text":"The board shall require an annual audit of the books of every county officer who handles public funds to be made by a certified public 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":1301869,"text":"Either the board or the urban county executive 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 executive and the board. In the 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":50046,"edition_id":2,"name":"Departments and Commissions","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":50044,"metadata":{"child_laws":34,"child_structures":0},"date_created":"2026-08-02 02:20:55","date_modified":"2026-08-02 12:29:25","permalink":{"id":1379203,"object_type":"structure","relational_id":50046,"identifier":"2","token":"15.2\/I\/8\/2","url":"\/15.2\/I\/8\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50044,"edition_id":2,"name":"Urban County Executive Form of Government","identifier":"8","label":"chapter","depth":3,"order_by":8,"parent_id":49832,"metadata":{"child_laws":62,"child_structures":5},"date_created":"2026-08-02 02:20:53","date_modified":"2026-08-02 12:29:24","permalink":{"id":1379111,"object_type":"structure","relational_id":50044,"identifier":"8","token":"15.2\/I\/8","url":"\/15.2\/I\/8\/","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":349302,"structure_id":50046,"section_number":"15.2-821","catch_line":"Board to provide for and set up departments; removal of department head or person assigned to county executive's office; powers of supervisors generally","url":"\/15.2-821\/","token":"15.2\/I\/8\/2\/15.2-821","metadata":false},{"id":349303,"structure_id":50046,"section_number":"15.2-822","catch_line":"Designation of officer or employee to exercise power or perform duty","url":"\/15.2-822\/","token":"15.2\/I\/8\/2\/15.2-822","metadata":false},{"id":349304,"structure_id":50046,"section_number":"15.2-823","catch_line":"Departments and commissions of county government","url":"\/15.2-823\/","token":"15.2\/I\/8\/2\/15.2-823","metadata":false},{"id":349305,"structure_id":50046,"section_number":"15.2-824","catch_line":"Appointment of members of certain boards, authorities and commissions","url":"\/15.2-824\/","token":"15.2\/I\/8\/2\/15.2-824","metadata":false},{"id":349306,"structure_id":50046,"section_number":"15.2-825","catch_line":"Committee for legislative audit and review","url":"\/15.2-825\/","token":"15.2\/I\/8\/2\/15.2-825","metadata":false},{"id":349307,"structure_id":50046,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","url":"\/15.2-826\/","token":"15.2\/I\/8\/2\/15.2-826","metadata":false},{"id":349308,"structure_id":50046,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","metadata":false},{"id":349309,"structure_id":50046,"section_number":"15.2-828","catch_line":"Same; powers of commissioners of revenue; real estate assessments","url":"\/15.2-828\/","token":"15.2\/I\/8\/2\/15.2-828","metadata":false},{"id":349310,"structure_id":50046,"section_number":"15.2-829","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-829\/","token":"15.2\/I\/8\/2\/15.2-829","metadata":false},{"id":349311,"structure_id":50046,"section_number":"15.2-830","catch_line":"Same; claims against counties; accounts","url":"\/15.2-830\/","token":"15.2\/I\/8\/2\/15.2-830","metadata":false},{"id":349312,"structure_id":50046,"section_number":"15.2-831","catch_line":"Same; director as purchasing agent","url":"\/15.2-831\/","token":"15.2\/I\/8\/2\/15.2-831","metadata":false},{"id":349313,"structure_id":50046,"section_number":"15.2-832","catch_line":"Same; assistants","url":"\/15.2-832\/","token":"15.2\/I\/8\/2\/15.2-832","metadata":false},{"id":349314,"structure_id":50046,"section_number":"15.2-833","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-833\/","token":"15.2\/I\/8\/2\/15.2-833","metadata":false},{"id":349315,"structure_id":50046,"section_number":"15.2-834","catch_line":"Department of public works","url":"\/15.2-834\/","token":"15.2\/I\/8\/2\/15.2-834","metadata":false},{"id":349316,"structure_id":50046,"section_number":"15.2-835","catch_line":"Department and board of social services","url":"\/15.2-835\/","token":"15.2\/I\/8\/2\/15.2-835","metadata":false},{"id":349318,"structure_id":50046,"section_number":"15.2-836","catch_line":"Department of law enforcement","url":"\/15.2-836\/","token":"15.2\/I\/8\/2\/15.2-836","metadata":false},{"id":349317,"structure_id":50046,"section_number":"15.2-836.1","catch_line":"Animal protection police officer","url":"\/15.2-836.1\/","token":"15.2\/I\/8\/2\/15.2-836.1","metadata":false},{"id":349319,"structure_id":50046,"section_number":"15.2-837","catch_line":"Department of education","url":"\/15.2-837\/","token":"15.2\/I\/8\/2\/15.2-837","metadata":false},{"id":349320,"structure_id":50046,"section_number":"15.2-838","catch_line":"Department of records","url":"\/15.2-838\/","token":"15.2\/I\/8\/2\/15.2-838","metadata":false},{"id":349321,"structure_id":50046,"section_number":"15.2-839","catch_line":"Department and board of health","url":"\/15.2-839\/","token":"15.2\/I\/8\/2\/15.2-839","metadata":false},{"id":349322,"structure_id":50046,"section_number":"15.2-840","catch_line":"Department of assessments","url":"\/15.2-840\/","token":"15.2\/I\/8\/2\/15.2-840","metadata":false},{"id":349323,"structure_id":50046,"section_number":"15.2-841","catch_line":"Department of farm and home demonstration","url":"\/15.2-841\/","token":"15.2\/I\/8\/2\/15.2-841","metadata":false},{"id":349324,"structure_id":50046,"section_number":"15.2-842","catch_line":"Department of public safety","url":"\/15.2-842\/","token":"15.2\/I\/8\/2\/15.2-842","metadata":false},{"id":349325,"structure_id":50046,"section_number":"15.2-843","catch_line":"Department of public utilities","url":"\/15.2-843\/","token":"15.2\/I\/8\/2\/15.2-843","metadata":false},{"id":349326,"structure_id":50046,"section_number":"15.2-844","catch_line":"Examination and audit of books and accounts","url":"\/15.2-844\/","token":"15.2\/I\/8\/2\/15.2-844","metadata":false},{"id":349327,"structure_id":50046,"section_number":"15.2-845","catch_line":"Schedule of compensation","url":"\/15.2-845\/","token":"15.2\/I\/8\/2\/15.2-845","metadata":false},{"id":349328,"structure_id":50046,"section_number":"15.2-846","catch_line":"Salaries and expenses of board members; administrative staff","url":"\/15.2-846\/","token":"15.2\/I\/8\/2\/15.2-846","metadata":false},{"id":349329,"structure_id":50046,"section_number":"15.2-847","catch_line":"Budget; board to fix salaries and allowances","url":"\/15.2-847\/","token":"15.2\/I\/8\/2\/15.2-847","metadata":false},{"id":349330,"structure_id":50046,"section_number":"15.2-848","catch_line":"Compensation of officers and employees; fee system abolished","url":"\/15.2-848\/","token":"15.2\/I\/8\/2\/15.2-848","metadata":false},{"id":349331,"structure_id":50046,"section_number":"15.2-849","catch_line":"Establishing times and conditions of employment; personnel management, etc","url":"\/15.2-849\/","token":"15.2\/I\/8\/2\/15.2-849","metadata":false},{"id":349332,"structure_id":50046,"section_number":"15.2-850","catch_line":"Bonds of officers","url":"\/15.2-850\/","token":"15.2\/I\/8\/2\/15.2-850","metadata":false},{"id":349334,"structure_id":50046,"section_number":"15.2-851","catch_line":"Expedited land development review procedure","url":"\/15.2-851\/","token":"15.2\/I\/8\/2\/15.2-851","metadata":false},{"id":349333,"structure_id":50046,"section_number":"15.2-851.1","catch_line":"Optional provisions of a subdivision ordinance","url":"\/15.2-851.1\/","token":"15.2\/I\/8\/2\/15.2-851.1","metadata":false},{"id":349335,"structure_id":50046,"section_number":"15.2-852","catch_line":"Disclosures in land use proceedings","url":"\/15.2-852\/","token":"15.2\/I\/8\/2\/15.2-852","metadata":false}],"previous_section":{"id":349325,"structure_id":50046,"section_number":"15.2-843","catch_line":"Department of public utilities","url":"\/15.2-843\/","token":"15.2\/I\/8\/2\/15.2-843","metadata":false},"next_section":{"id":349327,"structure_id":50046,"section_number":"15.2-845","catch_line":"Schedule of compensation","url":"\/15.2-845\/","token":"15.2\/I\/8\/2\/15.2-845","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-844\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1960, chapter 382; 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":1379301,"object_type":"law","relational_id":349326,"identifier":"15.2-844","token":"15.2\/I\/8\/2\/15.2-844","url":"\/15.2-844\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-844\/","token":"15.2\/I\/8\/2\/15.2-844","dublin_core":{"Title":"Examination and audit of books and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-844","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 a certified public accountant who is not a regular officer or employee of the <span class=\"dictionary\">county<\/span> and who is thoroughly 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 urban <span class=\"dictionary\">county<\/span> executive 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 executive and the board. In the 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 15.2-844)\n\nThe board shall require an annual audit of the books of every county officer who\nhandles public funds to be made by a certified public accountant who is not a\nregular officer or employee of the county and who is thoroughly qualified by\ntraining and experience. An audit made by the Auditor of Public Accounts under\nthe provisions of law may be considered as having satisfied the requirements of\nthis paragraph.\n\nEither the board or the urban county executive may at any time order an\nexamination or audit of the accounts of any officer or department of the county\ngovernment. Upon the death, resignation, removal or expiration of the term of\nany county officer, the director of finance shall cause an audit and\ninvestigation of the accounts of such officer to be made and shall report the\nresults to the executive and the board. In the case of the death, resignation or\nremoval of the director of finance, the board shall cause an audit to be made of\nhis accounts. If as a result of any such audit, an officer is found indebted to\nthe county, the board shall proceed forthwith to collect such indebtedness.\n\nHISTORY: Code 1950, \u00a7 15-384.64; 1960, c. 382; 1962, c. 623, \u00a7 15.1-777; 1997,\nc. 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"}}