foreign countries, and who do business in Virginia, are required
to give bonds to the State as security that their obligations to
citizens of the State shall be honestly carried out.

AUDITOR OF PUBLIC ACCOUNTS.

Elected. By the General Assembly for term of four years beginning
on first day of March succeeding election. Salary, $4,000.

Duties. Shall audit all pecuniary claims against the commonwealth,
except those chargeable to the Board of Education, Corporation
Commission, or any corporation composed of officers of government,
of the funds and property of which the State is sole owner; shall
settle with officers charged with collecting the revenues of the
State; shall issue warrants directing the Treasurer to receive
money into the Treasury, and warrants upon the Treasurer in
payment of all claims except those mentioned above; shall report
to the Superintendent of Public Instruction by September 15th, in
each year, ninety per cent, of the gross amount of funds
applicable to public school purposes for the current year; shall
make quarterly and annual reports to the Governor.

An auditor is a person who audits or examines accounts or
statements of the receipt and expenditure of money, to see that
they are correct.

Pecuniary claims are claims for the payment of money. Such claims
made against the commonwealth are not paid until they are examined
by the auditor of the public accounts. Claims that are chargeable
--that is, to be charged--against the Board of Education, the