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2013 SESSION
SB 1124 Local government records; clarifies authority of Auditor of Public Accounts, annual audit.
Introduced by: Frank M. Ruff, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Auditing of local government records. Clarifies the authority of the Auditor of Public Accounts (APA) and the type of audit that shall satisfy the annual audit requirement for localities and constitutional officers. The bill provides that the completion of an audit by an independent certified public accountant on behalf of the locality, when the audit includes the clerk of the circuit court, shall satisfy the requirement stipulated by § 30-134 that the APA audit the accounts of the locality at least once every two years. The bill also clarifies that the authority of the APA to audit accounts only when special circumstances require or fraud is suspected is not exclusive but rather exists in addition to the other auditing authority of the APA.
SUMMARY AS INTRODUCED:
Auditing of local government records. Clarifies the authority of the Auditor of Public Accounts (APA) and the type of audit that shall satisfy the annual audit requirement for localities and constitutional officers. The bill provides that the completion of an audit by the APA per § 30-134 shall satisfy the requirement stipulated by § 15.2-2511 that each locality have its accounts and records audited by an independent certified public accountant. The bill also clarifies that the authority of the APA to audit accounts only when special circumstances require or fraud is suspected is not exclusive but rather exists in addition to the other auditing authority of the APA.