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Code of Virginia

Chapter 25

Va. Code Ann. tit. 15.2, ch. 25

Budgets, Audits and Reports

15.2-2500Uniform fiscal year for all localities and school divisions 15.2-2501Establishment of funds for accounting and budgeting; separate depository and investment accounts not required 15.2-2502Notification by state officials and agencies 15.2-2503Time for preparation and approval of budget; contents 15.2-2504What budget to show 15.2-2505Budget may include reserve for contingencies and capital improvements 15.2-2506Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated 15.2-2507Amendment of budget 15.2-2508Governing bodies may require information of departments, etc 15.2-2509Auditor to devise system of bookkeeping and accounting 15.2-2510Comparative report of local government revenues and expenditures 15.2-2511Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty 15.2-2511.1Return of local surplus funds 15.2-2511.2Duties of local government auditors 15.2-2512Audit of accounts of certain county officers, boards and commissions 15.2-2512.1Local fiscal distress; determination by Auditor of Public Accounts; state intervention 15.2-2513Special budget provisions