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The code of the city of Charlottesville, Virginia :

the charter as amended and the general ordinances of the city enacted as a whole June 6th, 1932, in effect July 15th, 1932
  
  

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Sec. 458. Audit and inventory—reports.

The City Auditor shall annually or as often as he may deem
necessary audit the accounts and inventory the property of the
City Library, and shall require the person receiving and expending
library funds to keep accounts of all receipts and purchases
in such manner as the City Auditor may prescribe and a report
of said annual audit and inventory shall be made to the Council
not later than the 10th day of September in each year.