Auditor Of Public Accounts
This is Chapter 14 of the Code of Virginia, titled “Auditor Of Public Accounts.” It is part of Title 30, titled “General Assembly.” It’s comprised of the following 16 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
- (Effective until October 1, 2016) Additional certifications for public institutions of higher education
- § 30-133.1
- (Effective October 1, 2016) 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