{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-2509.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-2509.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-2509.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-2509.html"}],"law_id":348047,"edition_id":2,"section_id":348047,"structure_id":49925,"section_number":"15.2-2509","catch_line":"Auditor to devise system of bookkeeping and accounting","history":"Code 1950, \u00a7 15-579; 1959, Ex. Sess., c. 69; 1962, c. 623, \u00a7 15.1-164; 1968, c. 602; 1997, c. 587.","full_text":"The Auditor of Public Accounts shall devise a system of bookkeeping and accounting for use by local governments and others pursuant to \u00a7 30-137.\n\n","order_by":null,"text":{"0":{"id":1298203,"text":"The Auditor of Public Accounts shall devise a system of bookkeeping and accounting for use by local governments and others pursuant to \u00a7 30-137.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49925,"edition_id":2,"name":"Budgets, Audits and Reports","identifier":"25","label":"chapter","depth":3,"order_by":20,"parent_id":49834,"metadata":{"child_laws":17,"child_structures":0},"date_created":"2026-08-02 02:18:22","date_modified":"2026-08-02 12:29:39","permalink":{"id":1382875,"object_type":"structure","relational_id":49925,"identifier":"25","token":"15.2\/II\/25","url":"\/15.2\/II\/25\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49834,"edition_id":2,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":49831,"metadata":{"child_laws":1081,"child_structures":112},"date_created":"2026-08-02 02:16:24","date_modified":"2026-08-02 12:29:25","permalink":{"id":1379371,"object_type":"structure","relational_id":49834,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":348038,"structure_id":49925,"section_number":"15.2-2500","catch_line":"Uniform fiscal year for all localities and school divisions","url":"\/15.2-2500\/","token":"15.2\/II\/25\/15.2-2500","metadata":false},{"id":348039,"structure_id":49925,"section_number":"15.2-2501","catch_line":"Establishment of funds for accounting and budgeting; separate depository and investment accounts not required","url":"\/15.2-2501\/","token":"15.2\/II\/25\/15.2-2501","metadata":false},{"id":348040,"structure_id":49925,"section_number":"15.2-2502","catch_line":"Notification by state officials and agencies","url":"\/15.2-2502\/","token":"15.2\/II\/25\/15.2-2502","metadata":{"court_decisions":""}},{"id":348041,"structure_id":49925,"section_number":"15.2-2503","catch_line":"Time for preparation and approval of budget; contents","url":"\/15.2-2503\/","token":"15.2\/II\/25\/15.2-2503","metadata":false},{"id":348042,"structure_id":49925,"section_number":"15.2-2504","catch_line":"What budget to show","url":"\/15.2-2504\/","token":"15.2\/II\/25\/15.2-2504","metadata":false},{"id":348043,"structure_id":49925,"section_number":"15.2-2505","catch_line":"Budget may include reserve for contingencies and capital improvements","url":"\/15.2-2505\/","token":"15.2\/II\/25\/15.2-2505","metadata":{"court_decisions":{"0":{"name":"Mountain View Ltd. Partnership v. City of Clifton Forge","case_number":"Record 972275","citation":"504 S.E.2d 371","date":"1998-09-18","url":"https:\/\/www.courtlistener.com\/opinion\/1059856\/mountain-view-ltd-partnership-v-city-of-clifton-forge\/","abstract":" .\u202f.\u202f. 504 S.E.2d 371 (1998) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":348044,"structure_id":49925,"section_number":"15.2-2506","catch_line":"Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated","url":"\/15.2-2506\/","token":"15.2\/II\/25\/15.2-2506","metadata":false},{"id":348045,"structure_id":49925,"section_number":"15.2-2507","catch_line":"Amendment of budget","url":"\/15.2-2507\/","token":"15.2\/II\/25\/15.2-2507","metadata":false},{"id":348046,"structure_id":49925,"section_number":"15.2-2508","catch_line":"Governing bodies may require information of departments, etc","url":"\/15.2-2508\/","token":"15.2\/II\/25\/15.2-2508","metadata":{"court_decisions":""}},{"id":348047,"structure_id":49925,"section_number":"15.2-2509","catch_line":"Auditor to devise system of bookkeeping and accounting","url":"\/15.2-2509\/","token":"15.2\/II\/25\/15.2-2509","metadata":{"court_decisions":""}},{"id":348048,"structure_id":49925,"section_number":"15.2-2510","catch_line":"Comparative report of local government revenues and expenditures","url":"\/15.2-2510\/","token":"15.2\/II\/25\/15.2-2510","metadata":{"court_decisions":""}},{"id":348051,"structure_id":49925,"section_number":"15.2-2511","catch_line":"Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty","url":"\/15.2-2511\/","token":"15.2\/II\/25\/15.2-2511","metadata":{"court_decisions":""}},{"id":348049,"structure_id":49925,"section_number":"15.2-2511.1","catch_line":"Return of local surplus funds","url":"\/15.2-2511.1\/","token":"15.2\/II\/25\/15.2-2511.1","metadata":false},{"id":348050,"structure_id":49925,"section_number":"15.2-2511.2","catch_line":"Duties of local government auditors","url":"\/15.2-2511.2\/","token":"15.2\/II\/25\/15.2-2511.2","metadata":false},{"id":348053,"structure_id":49925,"section_number":"15.2-2512","catch_line":"Audit of accounts of certain county officers, boards and commissions","url":"\/15.2-2512\/","token":"15.2\/II\/25\/15.2-2512","metadata":false},{"id":348052,"structure_id":49925,"section_number":"15.2-2512.1","catch_line":"Local fiscal distress; determination by Auditor of Public Accounts; state intervention","url":"\/15.2-2512.1\/","token":"15.2\/II\/25\/15.2-2512.1","metadata":false},{"id":348054,"structure_id":49925,"section_number":"15.2-2513","catch_line":"Special budget provisions","url":"\/15.2-2513\/","token":"15.2\/II\/25\/15.2-2513","metadata":false}],"previous_section":{"id":348046,"structure_id":49925,"section_number":"15.2-2508","catch_line":"Governing bodies may require information of departments, etc","url":"\/15.2-2508\/","token":"15.2\/II\/25\/15.2-2508","metadata":{"court_decisions":""}},"next_section":{"id":348048,"structure_id":49925,"section_number":"15.2-2510","catch_line":"Comparative report of local government revenues and expenditures","url":"\/15.2-2510\/","token":"15.2\/II\/25\/15.2-2510","metadata":{"court_decisions":""}},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2509\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 623; in 1968, chapter 602; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":[{"id":358460,"section_number":"30-137","catch_line":"Devising system of bookkeeping and accounting for local offices; costs","order_by":null,"url":"\/30-137\/"}],"permalink":{"id":1382913,"object_type":"law","relational_id":348047,"identifier":"15.2-2509","token":"15.2\/II\/25\/15.2-2509","url":"\/15.2-2509\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-2509\/","token":"15.2\/II\/25\/15.2-2509","dublin_core":{"Title":"Auditor to devise system of bookkeeping and accounting","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2509","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The Auditor of Public Accounts shall devise a system of bookkeeping and accounting for use by <span class=\"dictionary\">local governments<\/span> and others pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Devising system of bookkeeping and accounting for local offices; costs\" href=\"\/30-137\/\">30-137<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAUDITOR TO DEVISE SYSTEM OF BOOKKEEPING AND ACCOUNTING (\u00a7 15.2-2509)\n\nThe Auditor of Public Accounts shall devise a system of bookkeeping and\naccounting for use by local governments and others pursuant to \u00a7 30-137.\n\nHISTORY: Code 1950, \u00a7 15-579; 1959, Ex. Sess., c. 69; 1962, c. 623, \u00a7\n15.1-164; 1968, c. 602; 1997, c. 587.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}