All unsettled accounts on the books of the Comptroller shall be balanced on the last day of each fiscal year, and the balances brought forward on the first day of the new fiscal year. For this purpose there shall be a general ledger of accounts, which shall be kept to show the balances due to or from the Commonwealth.
Code 1950, § 2-169; 1966, c. 677, § 2.1-202; 2001, c. 844.
Structure Code of Virginia
Title 2.2 - Administration of Government
Chapter 8 - Department of Accounts
§ 2.2-800. Department of Accounts created; appointment of Comptroller; oath
§ 2.2-801. Comptroller to appoint administrative assistants, etc.
§ 2.2-802. General accounting and clearance through Comptroller
§ 2.2-803. Financial accounting and control
§ 2.2-804. Recovery of certain improper payments to state officers and employees
§ 2.2-807. Monthly reports of state departments, divisions, etc., receiving public funds
§ 2.2-808. Collection of delinquent taxes
§ 2.2-809. When accounts on Comptroller's books to be balanced; general ledger of accounts
§ 2.2-810. Judges and clerks to certify to Supreme Court lists of all allowances made by courts
§ 2.2-811. Cancellation of state bonds received in settlement of claims
§ 2.2-812. What Comptroller may do with old books and papers
§ 2.2-813. Annual report of Comptroller to Governor
§ 2.2-813.1. Biannual disclosure by Comptroller of revenue sources collected
§ 2.2-813.2. Biannual disclosure by Comptroller of other obligations of the Commonwealth
§ 2.2-814. To whom claims presented; Comptroller to furnish forms
§ 2.2-815. Claims to be examined and forwarded to Comptroller; what Comptroller may allow