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 1950, § 15-579; 1959, Ex. Sess., c. 69; 1962, c. 623, § 15.1-164; 1968, c. 602; 1997, c. 587.
Structure 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
§ 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
§ 15.2-2507. 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
§ 15.2-2511.1. 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