Chapter 25. Budgets, Audits and ReportsRead Chapter
- § 15.2-2500
- Uniform fiscal year for all localities and school divisions
- § 15.2-2501
- Establishment of funds for accounting and budgeting; separate depository and investment accounts not required
- § 15.2-2502
- Notification by state officials and agencies
- § 15.2-2503
- Time for preparation and approval of budget; contents
- § 15.2-2504
- What budget to show
- § 15.2-2505
- Budget may include reserve for contingencies and capital improvements
- § 15.2-2506
- Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated
- § 15.2-2507
- Amendment of budget
- § 15.2-2508
- Governing bodies may require information of departments, etc.
- § 15.2-2509
- Auditor to devise system of bookkeeping and accounting
- § 15.2-2510
- Comparative report of local government revenues and expenditures
- § 15.2-2511
- Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty
- § 15.2-2511.1
- Return of local surplus funds
- § 15.2-2511.2
- Duties of local government auditors
- § 15.2-2512
- Audit of accounts of certain county officers, boards and commissions
- § 15.2-2513
- Special budget provisions
