The Auditor of Public Accounts shall devise a system of bookkeeping and accounting for use by local governments and others pursuant to § 30-137.
Va. Code Ann. § 15.2-2509
Auditor to devise system of bookkeeping and accounting
Code 1950, § 15-579; 1959, Ex
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.