Budgets, Audits and Reports

  1. Law
  2. Code of Virginia
  3. Counties, Cities and Towns
  4. Budgets, Audits and Reports

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Section
15.2-2500

Uniform fiscal year for all localities and school divisions

Section
15.2-2501

Establishment of funds for accounting and budgeting; separate depository and investment accounts not required

Section
15.2-2502

Notification by state officials and agencies

Section
15.2-2503

Time for preparation and approval of budget; contents

Section
15.2-2504

What budget to show

Section
15.2-2505

Budget may include reserve for contingencies and capital improvements

Section
15.2-2506

Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated

Section
15.2-2507

Amendment of budget

Section
15.2-2508

Governing bodies may require information of departments, etc.

Section
15.2-2509

Auditor to devise system of bookkeeping and accounting

Section
15.2-2510

Comparative report of local government revenues and expenditures

Section
15.2-2511

Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty

Section
15.2-2511.1

Return of local surplus funds

Section
15.2-2511.2

Duties of local government auditors

Section
15.2-2512

Audit of accounts of certain county officers, boards and commissions

Section
15.2-2513

Special budget provisions