Code of Virginia (Last Updated:July 28, 2020) |
TITLE 15.2. Counties, Cities and Towns |
SUBTITLE II. Powers of Local Government |
CHAPTER 25. Budgets, Audits and Reports |
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 |
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 |