2006 Code of Virginia § 30-135 - Inspection of accounts and vouchers

30-135. Inspection of accounts and vouchers.

A. The Auditor of Public Accounts or his deputy shall, from time to time,inspect and scrutinize the accounts and vouchers of all state officersreferred to in 2.2-803.

B. The Auditor of Public Accounts shall have access to records of all stateinstitutions, departments and agencies and they shall furnish all informationrequested by the Auditor and shall cooperate with him to the fullest extent.

C. Every inspection authorized by this section may be made without notice tothe official whose accounts are to be inspected, and it shall be the duty ofthe official whose books and accounts and vouchers are being inspected toproduce such books, vouchers and accounts and give the Auditor of PublicAccounts or his deputy all necessary help and aid in making the inspection.If any official fails to comply with the requirements of this subsection, heshall be guilty of a Class 1 misdemeanor.

(Code 1950, 2-132, 2-133; 1950, p. 664; 1966, c. 677, 2.1-160, 2.1-161;2001, c. 844.)