Chapter 25 - Budgets, Audits and Reports (15.2-2500 thru 15.2-2513)
- 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.