Auditor of Public Accounts

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This is Chapter 14 of the Code of Virginia, titled “Auditor of Public Accounts.” It is part of Title 30 “General Assembly”.

It’s comprised of the following 15 sections.

§ 30-130	Election, term and compensation; vacancy
§ 30-131	Official bonds
§ 30-132	Employment of assistants; location of offices
§ 30-133	Duties and powers generally
§ 30-133.1	Additional certifications for public institutions of higher education
§ 30-133.2	Annual review of the collection and distribution of retail sales and use taxes
§ 30-134	Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses
§ 30-135	Inspection of accounts and vouchers
§ 30-136	Power as to witnesses; perjury
§ 30-137	Devising system of bookkeeping and accounting for local offices; costs
§ 30-138	State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty
§ 30-139	To whom Auditor to report defaults or irregularities
§ 30-140	Certain political subdivisions to file report of audit; period in which report kept as public record; when audit not required; sworn statement of exempted entities; publication of summary of financial condition; repeal of conflicting provisions
§ 30-141	Annual report
§ 30-142	Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure