{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2506.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2506.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2506.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2506.html"}],"law_id":84463,"edition_id":1,"section_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","history":"Code 1950, \u00a7 15-577; 1956, Ex. Sess., c. 67; 1959, Ex. Sess., c. 69; 1962, c. 623, \u00a7 15.1-162; 1976, c. 762; 1978, cc. 126, 551; 1984, c. 485; 1997, c. 587; 2009, c. 280; 2014, cc. 360, 589; 2021, c. 8; 2021, Sp. Sess. I, c. 155; 2024, cc. 225, 242.","full_text":"Notice of one or more public hearings shall be given in accordance with \u00a7 15.2-1427. Such notice shall, at a minimum, include a summary of the total revenues and expenditures for each appropriated fund and the current and proposed real estate and personal property tax levies. Any locality not having a newspaper of general circulation may in lieu of the foregoing notice provide for notice by written or printed handbills, posted at such places as it may direct. The hearing shall be held at least seven days prior to the approval of the budget as prescribed in \u00a7 15.2-2503. With respect to the school division budget, which shall include the estimated required local match, such hearing shall be held at least seven days prior to the approval of that budget as prescribed in \u00a7 22.1-93. With respect to the budget of a constitutional officer, if the proposed budget reduces funding of such officer at a rate greater than the average rate of reduced funding for other agencies appropriated through such locality’s general fund, exclusive of the school division, the locality shall give written notice to such constitutional officer at least 14 days prior to adoption of the budget. If a constitutional officer determines that the proposed budget cuts would impair the performance of his statutory duties, such constitutional officer shall make a written objection to the local governing body within seven days after receipt of the written notice and shall deliver a copy of such objection to the Compensation Board. The local governing body shall consider the written objection of such constitutional officer. The governing body may adjourn such hearing from time to time. The fact of such notice and hearing shall be entered of record in the minute book.\n\t\tIn no event, including school division budgets, shall such preparation, publication, and approval be deemed to be an appropriation. No money shall be paid out or become available to be paid out for any contemplated expenditure unless and until there has first been made an annual, semiannual, quarterly, or monthly appropriation for such contemplated expenditure by the governing body, except that funds appropriated in a county having adopted the county executive form of government for multiyear capital projects and outstanding grants may be carried over from year to year without being reappropriated.","order_by":null,"text":{"0":{"id":302750,"text":"Notice of one or more public hearings shall be given in accordance with \u00a7 15.2-1427. Such notice shall, at a minimum, include a summary of the total revenues and expenditures for each appropriated fund and the current and proposed real estate and personal property tax levies. Any locality not having a newspaper of general circulation may in lieu of the foregoing notice provide for notice by written or printed handbills, posted at such places as it may direct. The hearing shall be held at least seven days prior to the approval of the budget as prescribed in \u00a7 15.2-2503. With respect to the school division budget, which shall include the estimated required local match, such hearing shall be held at least seven days prior to the approval of that budget as prescribed in \u00a7 22.1-93. With respect to the budget of a constitutional officer, if the proposed budget reduces funding of such officer at a rate greater than the average rate of reduced funding for other agencies appropriated through such locality’s general fund, exclusive of the school division, the locality shall give written notice to such constitutional officer at least 14 days prior to adoption of the budget. If a constitutional officer determines that the proposed budget cuts would impair the performance of his statutory duties, such constitutional officer shall make a written objection to the local governing body within seven days after receipt of the written notice and shall deliver a copy of such objection to the Compensation Board. The local governing body shall consider the written objection of such constitutional officer. The governing body may adjourn such hearing from time to time. The fact of such notice and hearing shall be entered of record in the minute book.\n\t\tIn no event, including school division budgets, shall such preparation, publication, and approval be deemed to be an appropriation. No money shall be paid out or become available to be paid out for any contemplated expenditure unless and until there has first been made an annual, semiannual, quarterly, or monthly appropriation for such contemplated expenditure by the governing body, except that funds appropriated in a county having adopted the county executive form of government for multiyear capital projects and outstanding grants may be carried over from year to year without being reappropriated.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2506\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 times. 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. Those modifications are as follows: in 1962, chapter 623; in 1976, chapter 762; in 1978, chapters 126 and 551; in 1984, chapter 485; in 1997, chapter 587<\/a>; in 2009, chapter 280<\/a>; in 2014, chapters 360<\/a> and 589<\/a>; in 2021, chapter 8<\/a>; in 2024, chapters 225<\/a> and 242<\/a>.<\/p>","references":[{"id":59241,"section_number":"22.1-89.1","catch_line":"Management of cafeteria funds","order_by":null,"url":"\/22.1-89.1\/"}],"refers_to":[{"id":65433,"section_number":"15.2-1427","catch_line":"Adoption of ordinances and resolutions generally; amending or repealing ordinances","order_by":null,"url":"\/15.2-1427\/"},{"id":67354,"section_number":"15.2-2503","catch_line":"Time for preparation and approval of budget; contents","order_by":null,"url":"\/15.2-2503\/"},{"id":85064,"section_number":"22.1-93","catch_line":"Approval of annual budget for school purposes","order_by":null,"url":"\/22.1-93\/"}],"permalink":{"id":155899,"object_type":"law","relational_id":84463,"identifier":"15.2-2506","token":"15.2\/II\/25\/15.2-2506","url":"\/15.2-2506\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2506\/","token":"15.2\/II\/25\/15.2-2506","dublin_core":{"Title":"Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2506","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notice of one or more public hearings<\/span> shall be given in accordance with \u00a7 15.2-1427<\/a>. Such notice shall, at a minimum, include a summary of the total revenues and expenditures for each appropriated fund and the current and proposed real estate and personal property tax levies. Any locality<\/span> not having a newspaper of general circulation may in lieu of the foregoing notice provide for notice by written or printed handbills, posted at such places as it may direct. The hearing<\/span> shall be held at least seven days prior to the approval of the budget as prescribed in \u00a7 15.2-2503<\/a>. With respect to the school division budget, which shall include the estimated required local match, such hearing<\/span> shall be held at least seven days prior to the approval of that budget as prescribed in \u00a7 22.1-93<\/a>. With respect to the budget of a constitutional officer<\/span>, if the proposed budget reduces funding of such officer at a rate greater than the average rate of reduced funding for other agencies appropriated through such locality<\/span>’s general fund, exclusive of the school division, the locality<\/span> shall give written notice to such constitutional officer<\/span> at least 14 days prior to adoption of the budget. If a constitutional officer<\/span> determines that the proposed budget cuts would impair the performance of his statutory duties, such constitutional officer<\/span> shall make a written objection to the local governing body<\/span> within seven days after receipt of the written notice and shall deliver a copy of such objection to the Compensation Board. The local governing body<\/span> shall consider the written objection of such constitutional officer<\/span>. The governing body<\/span> may adjourn such hearing<\/span> from time to time. The fact<\/span> of such notice and hearing<\/span> shall be entered of record in the minute book.\n\t\tIn no event, including school division budgets, shall such preparation, publication, and approval be deemed to be an appropriation. No money shall be paid out or become available to be paid out for any contemplated expenditure unless and until there has first been made an annual, semiannual, quarterly, or monthly appropriation for such contemplated expenditure by the governing body<\/span>, except that funds appropriated in a county<\/span> having adopted the county<\/span> executive form of government for multiyear capital projects and outstanding grants may be carried over from year to year without being reappropriated.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPUBLICATION AND NOTICE; PUBLIC HEARING; ADJOURNMENT; MONEYS NOT TO BE PAID OUT\nUNTIL APPROPRIATED (\u00a7 15.2-2506)\n\nNotice of one or more public hearings shall be given in accordance with \u00a7\n15.2-1427. Such notice shall, at a minimum, include a summary of the total\nrevenues and expenditures for each appropriated fund and the current and\nproposed real estate and personal property tax levies. Any locality not having a\nnewspaper of general circulation may in lieu of the foregoing notice provide for\nnotice by written or printed handbills, posted at such places as it may direct.\nThe hearing shall be held at least seven days prior to the approval of the\nbudget as prescribed in \u00a7 15.2-2503. With respect to the school division\nbudget, which shall include the estimated required local match, such hearing\nshall be held at least seven days prior to the approval of that budget as\nprescribed in \u00a7 22.1-93. With respect to the budget of a constitutional\nofficer, if the proposed budget reduces funding of such officer at a rate\ngreater than the average rate of reduced funding for other agencies appropriated\nthrough such locality’s general fund, exclusive of the school division,\nthe locality shall give written notice to such constitutional officer at least\n14 days prior to adoption of the budget. If a constitutional officer determines\nthat the proposed budget cuts would impair the performance of his statutory\nduties, such constitutional officer shall make a written objection to the local\ngoverning body within seven days after receipt of the written notice and shall\ndeliver a copy of such objection to the Compensation Board. The local governing\nbody shall consider the written objection of such constitutional officer. The\ngoverning body may adjourn such hearing from time to time. The fact of such\nnotice and hearing shall be entered of record in the minute book.\n\t\tIn no event, including school division budgets, shall such preparation,\npublication, and approval be deemed to be an appropriation. No money shall be\npaid out or become available to be paid out for any contemplated expenditure\nunless and until there has first been made an annual, semiannual, quarterly, or\nmonthly appropriation for such contemplated expenditure by the governing body,\nexcept that funds appropriated in a county having adopted the county executive\nform of government for multiyear capital projects and outstanding grants may be\ncarried over from year to year without being reappropriated.\n\nHISTORY: Code 1950, \u00a7 15-577; 1956, Ex. Sess., c. 67; 1959, Ex. Sess., c. 69;\n1962, c. 623, \u00a7 15.1-162; 1976, c. 762; 1978, cc. 126, 551; 1984, c. 485; 1997,\nc. 587; 2009, c. 280; 2014, cc. 360, 589; 2021, c. 8; 2021, Sp. Sess. I, c. 155;\n2024, cc. 225, 242.","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}}