Code of Virginia

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Chapter 25.
Budgets, Audits and Reports
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§ 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