Virginia

Code of Virginia § 15.2-2500. Uniform fiscal year for all localities and school divisions.

Code of Virginia § 15.2-2501. Establishment of funds for accounting and budgeting; separate depository and investment accounts not required.

Code of Virginia § 15.2-2502. Notification by state officials and agencies.

Code of Virginia § 15.2-2503. Time for preparation and approval of budget; contents.

Code of Virginia § 15.2-2504. What budget to show.

Code of Virginia § 15.2-2505. Budget may include reserve for contingencies and capital improvements.

Code of Virginia § 15.2-2506. Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated.

Code of Virginia § 15.2-2507. Amendment of budget.

Code of Virginia § 15.2-2508. Governing bodies may require information of departments, etc.

Code of Virginia § 15.2-2509. Auditor to devise system of bookkeeping and accounting.

Code of Virginia § 15.2-2510. Comparative report of local government revenues and expenditures.

Code of Virginia § 15.2-2511. Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty.

Code of Virginia § 15.2-2511.1. Return of local surplus funds.

Code of Virginia § 15.2-2511.2. Duties of local government auditors.

Code of Virginia § 15.2-2512. Audit of accounts of certain county officers, boards and commissions.

Code of Virginia § 15.2-2512.1. Local fiscal distress; determination by Auditor of Public Accounts; state intervention.

Code of Virginia § 15.2-2513. Special budget provisions.