Code of Virginia - Title 15.2 Counties, Cities And Towns - Chapter 25 Budgets, Audits And Reports

  • 15.2-2500 Uniform fiscal year for all localities and school divisions
    Notwithstanding any contrary provision of a local charter, the fiscal year of every locality and school division shall begin on the first day of July ...
  • 15.2-2501 Establishment of funds for accounting and budgeting; separate depository and investment accounts no...
    Every locality and school division shall establish such funds as may be required by law and as may otherwise be deemed necessary to provide appropriate ...
  • 15.2-2502 Notification by state officials and agencies
    Notwithstanding any contrary provision of general law, the Compensation Board and Department of Taxation shall, no later than the fifteenth day following final adjournment of ...
  • 15.2-2503 (Effective until January 1, 2009) Time for preparation and approval of budget; contents
    All officers and heads of departments, offices, divisions, boards, commissions, and agencies of every locality shall, on or before the first day of April of ...
  • 15.2-2504 What budget to show
    Opposite each item of the contemplated expenditures the budget shall show in separate parallel columns the aggregate amount appropriated during the preceding fiscal year, the ...
  • 15.2-2505 Budget may include reserve for contingencies and capital improvements
    Any locality may include in its budget a reasonable reserve for contingencies and capital improvements. (1980, c. 258, § 15.1-161.1; 1997, c. 587.) ...
  • 15.2-2506 Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriate...
    A brief synopsis of the budget which, except in the case of the school division budget, shall be for informative and fiscal planning purposes only, ...
  • 15.2-2507 Amendment of budget
    A. Any locality may amend its budget to adjust the aggregate amount to be appropriated during the current fiscal year as shown in the currently ...
  • 15.2-2508 Governing bodies may require information of departments, etc
    A. Local governing bodies may require the heads or other responsible representatives of all departments, offices, divisions, boards, commissions and agencies of their localities to ...
  • 15.2-2509 Auditor to devise system of bookkeeping and accounting
    The Auditor of Public Accounts shall devise a system of bookkeeping and accounting for use by local governments and others pursuant to § 30-137. (Code ...
  • 15.2-2510 Comparative report of local government revenues and expenditures
    A. The treasurer or other chief financial officer of each locality shall file annually on or before November 30 with the Auditor of Public Accounts ...
  • 15.2-2511 Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages
    A. Localities shall have all their accounts and records, including all accounts and records of their constitutional officers, audited annually as of June 30 by ...
  • 15.2-2511.1 Return of local surplus funds
    Any locality may by ordinance develop a method for returning surplus real property tax revenues to taxpayers who are assessed real property taxes in any ...
  • 15.2-2511.2 Duties of local government auditors
    A. As used in this section: "Abuse" means the excessive or improper use of something, or the employment of something in a manner contrary to ...
  • 15.2-2512 Audit of accounts of certain county officers, boards and commissions
    Whenever, upon a petition filed in the circuit court for any county by at least fifty residents of the county, it is believed by the ...
  • 15.2-2513 Special budget provisions
    Every locality having special budget provisions in general or special law may choose, by resolution, to comply with the budget provisions of this chapter rather ...

Last modified: April 2, 2009