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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. 73. Auditor—supervision over other officers.

He shall have the supervision of the fiscal affairs of all departments
and officers of the City, who shall collect, receive or disburse
the public moneys, or who are charged with the custody or
management thereof, and may, at any time, require from any of
them an account in writing of any or all moneys or property of
the City intrusted to them or under their control; and he shall
immediately, upon the discovery of any default, irregularity or
delinquency, report the same to the Council. He shall have


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power to prescribe the form and manner of keeping all said accounts
unless otherwise provided by State law.