77575615.2-2511Virginia Decodedhttps://vacode.org2016Counties, Cities And TownsPowers Of Local GovernmentBudgets, Audits And ReportsAudit of local government records, etc.; Auditor of Public Accounts; audit of shortagesCode 1950, § 15-583; 1958, c. 615; 1962, c. 623, § 15.1-167; 1978, c. 725; 1981, c. 139; 1985, c. 315; 1993, c. 681; 1997, c. 587; 2013, cc. 239, 392.http://law.lis.virginia.gov/vacode/15.2-2511//15.2-2511/15.2/II/25/15.2-251115.2-161515.2-250822.1-122.122.1-89.1The provisions of this section shall apply to all counties and cities, to all towns having a population of 3,500 or over, and to all towns constituting a separate school division regardless of their population.sectionCC1