The Comptroller shall make a preliminary annual report to the Governor on or before August 15. The Governor shall submit the preliminary report to the General Assembly within thirty days of its receipt. The Comptroller shall provide a final annual report on or before December 15. The report shall include (i) financial statements that are prepared, insofar as practical as determined by the Comptroller and the Auditor of Public Accounts, in accordance with generally accepted accounting principles; (ii) supplementary statements prepared on the budgetary basis of accounting; (iii) information provided by the State Treasurer on the status of bonded debt in the Commonwealth and the future general fund requirements for such debt; and (iv) other information deemed necessary by the State Treasurer. The Comptroller and the State Treasurer shall also make other reports at such times as the Governor may require.
Code 1950, § 2-175; 1960, c. 84; 1966, c. 677, § 2.1-207; 1984, c. 378; 1992, c. 327; 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