CODE OF VIRGINIA

WHEN ACCOUNTS ON COMPTROLLER’S BOOKS TO BE BALANCED; GENERAL LEDGER OF
ACCOUNTS (§ 2.2-809)

All unsettled accounts on the books of the Comptroller shall be balanced on the
last day of each fiscal year, and the balances brought forward on the first day
of the new fiscal year. For this purpose there shall be a general ledger of
accounts, which shall be kept to show the balances due to or from the
Commonwealth.

HISTORY: Code 1950, § 2-169; 1966, c. 677, § 2.1-202; 2001, c. 844.