Budgets, Audits And Reports

This is Chapter 25 of the Code of Virginia, titled “Budgets, Audits And Reports.” It is part of Title 15.2, titled “Counties, Cities And Towns.” It is part of Subtitle II, titled “Powers Of Local Government.” It’s comprised of the following 16 sections.

§ 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
§ 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