77287830-139Virginia Decodedhttps://vacode.org2016General AssemblyAuditor Of Public AccountsTo whom Auditor to report defaults or irregularitiesCode 1950, § 2-141; 1966, c. 677, § 2.1-170; 2001, c. 844. . . . Allan R. Powell Joan K. Powell v. Commissioner of Internal . . . 96-2549129 F.3d 3211997-10-16https://www.courtlistener.com/opinion/748184/allan-r-powell-joan-k-powell-v-commissioner-of-internal-revenue-richard/ . . . therefore, sought a refund of their payment of $30,139 of such tax. The Tax Court sustained the . . . Court of Appeals for the Fourth CircuitPowell v. Commissioner96-25491997-10-16https://www.courtlistener.com/opinion/2966746/powell-v-commissioner/ . . . therefore, . . . Court of Appeals for the Fourth Circuit . . . Allan R. Powell Joan K. Powell v. Commissioner of Internal . . . 96-2549129 F.3d 3211997-10-16https://www.courtlistener.com/opinion/748184/allan-r-powell-joan-k-powell-v-commissioner-of-internal-revenue-richard/ . . . therefore, sought a refund of their payment of $30,139 of such tax. The Tax Court sustained the . . . Court of Appeals for the Fourth CircuitPowell v. Commissioner96-25491997-10-16https://www.courtlistener.com/opinion/2966746/powell-v-commissioner/ . . . therefore, . . . Court of Appeals for the Fourth Circuithttp://law.lis.virginia.gov/vacode/30-139//30-139/30/14/30-139If, at any time, the Auditor of Public Accounts discovers any unauthorized, illegal, irregular, or unsafe handling or expenditure of state funds, or if comes to his attention that any unauthorized, illegal, or unsafe handling or expenditure of state funds is contemplated but not consummated, he shall promptly report the facts to the Governor, the Joint Legislative Audit and Review Commission and the Comptroller.In case there is any irregularity in the accounts of the Comptroller, the Auditor shall report it to the Governor and the General Assembly.section1