30-137 - Devising system of bookkeeping and accounting for local offices; costs.
§ 30-137. Devising system of bookkeeping and accounting for local offices;costs.
A. The Auditor of Public Accounts, under the direction of the JointLegislative Audit and Review Commission shall devise a modern, effective anduniform system of bookkeeping and accounting for the use of all county, cityand town officials and agencies handling the revenues of the Commonwealth orof any political subdivision thereof. The Auditor of Public Accounts mayapprove any existing system.
B. The Auditor of Public Accounts, when requested by the governing body ofany unit of local government, may make and establish a system of bookkeepingand accounting for such unit which shall conform to generally acceptedaccounting principles. He shall make and establish a uniform system of fiscalreporting for the treasurers or other chief financial officers, clerks of thecourts and school divisions of all counties and cities, and all towns havinga population of 3,500 or more and all towns constituting a separate schooldivision regardless of population.
C. The cost of such service shall be borne by the county or city receivingthe service of the Auditor of Public Accounts and shall not exceed an amountsufficient to reimburse the Commonwealth for the actual cost to theCommonwealth of the service. The fees so charged, upon an account rendered bythe Auditor of Public Accounts, shall be remitted by the treasurer of thecounty or city out of any funds within his control, within thirty days to theState Treasurer, together with the account rendered by the Auditor of PublicAccounts. The Auditor of Public Accounts shall pay into the state treasurythe amount so received to the credit of the funds of the Auditor of PublicAccounts so that it may be available for carrying out the provisions ofsubsection B.
(Code 1950, §§ 2-128, 2-138, 2-139; 1950, pp. 247, 692; 1958, c. 615; 1960,c. 237; 1966, c. 677, §§ 2.1-156, 2.1-167, 2.1-168; 1972, cc. 73, 582; 1973,c. 507; 1975, c. 323; 1979, c. 318; 1985, c. 315; 2001, c. 844.)