{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2502.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2502.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2502.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2502.html"}],"law_id":58288,"edition_id":1,"section_id":58288,"structure_id":14684,"section_number":"15.2-2502","catch_line":"Notification by state officials and agencies","history":"1989, c. 242, \u00a7 15.1-159.9; 1997, c. 587.","full_text":"Notwithstanding any contrary provision of general law, the Compensation Board and Department of Taxation shall, no later than the fifteenth day following final adjournment of each regular session of the General Assembly, inform all localities and school divisions of the estimated amounts of all state moneys they will receive during the upcoming fiscal year and any other information that may be required for such localities and school divisions to be able to compute amounts of moneys they may collect.","order_by":null,"text":{"0":{"id":213539,"text":"Notwithstanding any contrary provision of general law, the Compensation Board and Department of Taxation shall, no later than the fifteenth day following final adjournment of each regular session of the General Assembly, inform all localities and school divisions of the estimated amounts of all state moneys they will receive during the upcoming fiscal year and any other information that may be required for such localities and school divisions to be able to compute amounts of moneys they may collect.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14684,"edition_id":1,"name":"Budgets, Audits and Reports","identifier":"25","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:49:20","date_modified":"2026-06-26 03:49:20","permalink":{"id":155873,"object_type":"structure","relational_id":14684,"identifier":"25","token":"15.2\/II\/25","url":"\/15.2\/II\/25\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12733,"edition_id":1,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":152369,"object_type":"structure","relational_id":12733,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69297,"structure_id":14684,"section_number":"15.2-2500","catch_line":"Uniform fiscal year for all localities and school divisions","url":"\/15.2-2500\/","token":"15.2\/II\/25\/15.2-2500","metadata":false},{"id":79627,"structure_id":14684,"section_number":"15.2-2501","catch_line":"Establishment of funds for accounting and budgeting; separate depository and investment accounts not required","url":"\/15.2-2501\/","token":"15.2\/II\/25\/15.2-2501","metadata":false},{"id":58288,"structure_id":14684,"section_number":"15.2-2502","catch_line":"Notification by state officials and agencies","url":"\/15.2-2502\/","token":"15.2\/II\/25\/15.2-2502","metadata":false},{"id":67354,"structure_id":14684,"section_number":"15.2-2503","catch_line":"Time for preparation and approval of budget; contents","url":"\/15.2-2503\/","token":"15.2\/II\/25\/15.2-2503","metadata":false},{"id":72936,"structure_id":14684,"section_number":"15.2-2504","catch_line":"What budget to show","url":"\/15.2-2504\/","token":"15.2\/II\/25\/15.2-2504","metadata":false},{"id":70002,"structure_id":14684,"section_number":"15.2-2505","catch_line":"Budget may include reserve for contingencies and capital improvements","url":"\/15.2-2505\/","token":"15.2\/II\/25\/15.2-2505","metadata":false},{"id":84463,"structure_id":14684,"section_number":"15.2-2506","catch_line":"Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated","url":"\/15.2-2506\/","token":"15.2\/II\/25\/15.2-2506","metadata":false},{"id":74131,"structure_id":14684,"section_number":"15.2-2507","catch_line":"Amendment of budget","url":"\/15.2-2507\/","token":"15.2\/II\/25\/15.2-2507","metadata":false},{"id":83290,"structure_id":14684,"section_number":"15.2-2508","catch_line":"Governing bodies may require information of departments, etc","url":"\/15.2-2508\/","token":"15.2\/II\/25\/15.2-2508","metadata":false},{"id":84240,"structure_id":14684,"section_number":"15.2-2509","catch_line":"Auditor to devise system of bookkeeping and accounting","url":"\/15.2-2509\/","token":"15.2\/II\/25\/15.2-2509","metadata":false},{"id":76788,"structure_id":14684,"section_number":"15.2-2510","catch_line":"Comparative report of local government revenues and expenditures","url":"\/15.2-2510\/","token":"15.2\/II\/25\/15.2-2510","metadata":false},{"id":61281,"structure_id":14684,"section_number":"15.2-2511","catch_line":"Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty","url":"\/15.2-2511\/","token":"15.2\/II\/25\/15.2-2511","metadata":false},{"id":64798,"structure_id":14684,"section_number":"15.2-2511.1","catch_line":"Return of local surplus funds","url":"\/15.2-2511.1\/","token":"15.2\/II\/25\/15.2-2511.1","metadata":false},{"id":66560,"structure_id":14684,"section_number":"15.2-2511.2","catch_line":"Duties of local government auditors","url":"\/15.2-2511.2\/","token":"15.2\/II\/25\/15.2-2511.2","metadata":false},{"id":70223,"structure_id":14684,"section_number":"15.2-2512","catch_line":"Audit of accounts of certain county officers, boards and commissions","url":"\/15.2-2512\/","token":"15.2\/II\/25\/15.2-2512","metadata":false},{"id":72195,"structure_id":14684,"section_number":"15.2-2512.1","catch_line":"Local fiscal distress; determination by Auditor of Public Accounts; state intervention","url":"\/15.2-2512.1\/","token":"15.2\/II\/25\/15.2-2512.1","metadata":false},{"id":56316,"structure_id":14684,"section_number":"15.2-2513","catch_line":"Special budget provisions","url":"\/15.2-2513\/","token":"15.2\/II\/25\/15.2-2513","metadata":false}],"previous_section":{"id":79627,"structure_id":14684,"section_number":"15.2-2501","catch_line":"Establishment of funds for accounting and budgeting; separate depository and investment accounts not required","url":"\/15.2-2501\/","token":"15.2\/II\/25\/15.2-2501","metadata":false},"next_section":{"id":67354,"structure_id":14684,"section_number":"15.2-2503","catch_line":"Time for preparation and approval of budget; contents","url":"\/15.2-2503\/","token":"15.2\/II\/25\/15.2-2503","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2502\/","history_text":"

This law was first created in 1989. The record of its establishment is cataloged in chapter 242 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":155883,"object_type":"law","relational_id":58288,"identifier":"15.2-2502","token":"15.2\/II\/25\/15.2-2502","url":"\/15.2-2502\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2502\/","token":"15.2\/II\/25\/15.2-2502","dublin_core":{"Title":"Notification by state officials and agencies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2502","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any contrary provision of general law<\/span>, the Compensation Board and Department of Taxation shall, no later than the fifteenth day following final adjournment of each regular session of the General Assembly, inform all localities and school divisions of the estimated amounts of all state moneys they will receive during the upcoming fiscal year and any other information that may be required for such localities and school divisions to be able to compute amounts of moneys they may collect.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTIFICATION BY STATE OFFICIALS AND AGENCIES (\u00a7 15.2-2502)\n\nNotwithstanding any contrary provision of general law, the Compensation Board\nand Department of Taxation shall, no later than the fifteenth day following\nfinal adjournment of each regular session of the General Assembly, inform all\nlocalities and school divisions of the estimated amounts of all state moneys\nthey will receive during the upcoming fiscal year and any other information that\nmay be required for such localities and school divisions to be able to compute\namounts of moneys they may collect.\n\nHISTORY: 1989, c. 242, \u00a7 15.1-159.9; 1997, c. 587.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}