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