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Ch. 12, § 1 MARTINSVILLE CODE CHAPTER 12'. BUDGET, ACCOUNTING AND AUDIT Sec. 1. Budget and accounting system. By ordinance, the city council shall not later than July first, nineteen hundred and fifty (1950), provide for a modern budget and accounting system, to be maintained on a current modern basis, which shall include a pre-audit, control and approval of all expenditures with appropriate records and reports. The officer in charge of this activity shall be the city manager or some qualified employee appointed by him. Sec. 2. Post audit of expenditures,.receipts and other financial affairs. By ordinance, the city council shall not later than July first, nineteen hundred and fifty (1950), provide for a thorough system of post audit of all expenditures, receipts and financial affairs of the city. The council shall cause this work to be done by a certified public accountant of:their [its] selection and appointment or the auditor of public accounts of the Commonwealth of Virginia. The council may direct an audit of any or all financial records at any-time but they shall cause a complete audit to be made of all accounts, books, records and financial transactions of the city at least once each fiscal year. CHAPTER 13. GENERAL PROVISIONS Sec. 1. Filling vacancies in office. Vacancies in any offices provided for in this Charter shall be filled by the authority and in the manner provided herein for the original appointment or election of such officers. Sec. 2. Oath of office and official bonds generally. Except as otherwise provided by general law or by this Charter, all officers elected or appointed under the provisions of this Charter shall take the oath of office and execute such bonds as may be required by general law, by this Charter, or by ordinance or resolution of the council, and file the same with the circuit court clerk, before entering upon the discharge of their duties, and if the requirements of this section have not been complied with by any officer within ten (10) days after the term of office shall have l~egun or after his appointment to fill a vacancy, then such office shall be considered vacant. Sec. 3. Officers authorized to administer oaths and sign affidavits. The commissioner of the revenue, clerk of council, city treasurer and city manager shall have power to administer oaths and to take and sign affidavits in the discharge of their respective official duties. Sec. 4. Further provisions as to official bonds. All officers elected or appointed under the provisions of this Charter shall, unless other- wise provided by general law or by this Charter, execute such bonds,' with such approved 28