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  6. Title 15.2 - Counties, Citi...
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  8. Chapter 25 - Budgets, Audits and Reports


Chapter 25 - Budgets, Audits and Reports


  • § 15.2-2500. Uniform fiscal year for all localities and school divisions
  • § 15.2-2501. Establishment of funds for accounting and budgeting; separate depository and investment accounts not required
  • § 15.2-2502. Notification by state officials and agencies
  • § 15.2-2503. Time for preparation and approval of budget; contents
  • § 15.2-2504. What budget to show
  • § 15.2-2505. Budget may include reserve for contingencies and capital improvements
  • § 15.2-2506. Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated
  • § 15.2-2507. Amendment of budget
  • § 15.2-2508. Governing bodies may require information of departments, etc.
  • § 15.2-2509. Auditor to devise system of bookkeeping and accounting
  • § 15.2-2510. Comparative report of local government revenues and expenditures
  • § 15.2-2511. Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages
  • § 15.2-2511.1. Return of local surplus funds
  • § 15.2-2511.2. Duties of local government auditors
  • § 15.2-2512. Audit of accounts of certain county officers, boards and commissions
  • § 15.2-2513. Special budget provisions
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