{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2511.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2511.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2511.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2511.2.html"}],"law_id":66560,"edition_id":1,"section_id":66560,"structure_id":14684,"section_number":"15.2-2511.2","catch_line":"Duties of local government auditors","history":"2006, c. 597.","full_text":"A\n\nAs used in this section:\n\t\t\t“Abuse” means the excessive or improper use of something, or the employment of something in a manner contrary to the natural or legal rules for its use; the intentional destruction, diversion, manipulation, misapplication, maltreatment, or misuse of resources owned or operated by the locality; or extravagant or excessive use so as to abuse one’s position or authority.\n\t\t\t“Fraud” means the intentional deception perpetrated by an individual or individuals, or an organization or organizations, either internal or external to local government, that could result in a tangible or intangible benefit to themselves, others, or the locality or could cause detriment to others or the locality. Fraud includes a false representation of a matter of fact, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives and is intended to deceive.\n\t\t\t“Waste” means the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of resources owned or operated by the locality to the detriment or potential detriment of the locality. Waste also includes incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.B\n\nAny fraud, waste, and abuse auditor appointed by the local governing body of any county, city, or town having a population of at least 10,000, or any town constituting a separate school division regardless of its population, who by charter, ordinance, or statute has responsibility for conducting an investigation of any officer, department or program of such body, shall be responsible for administering a telephone hotline, and a website, if cost-effective, through which employees and residents of the locality may report anonymously any incidence of fraud, waste, or abuse committed by any such officer, or within any such department or program, of that body. Such auditor may inform employees of the locality of the hotline and website, if any, and the conditions of anonymity, through the conspicuous posting of announcements in the locality’s personnel newsletters, articles in local newspapers issued daily or regularly at average intervals, hotline posters on local employee bulletin boards, periodic messages on local employee payroll check stubs, or other reasonable efforts.\n\t\t\tSuch auditor shall determine the authenticity of every allegation received on the hotline or website and ensure that investigation and resolution activities are undertaken in response to any such authentic allegation in the most cost-effective and confidential manner available; provided, however, that the officer shall assign responsibility for investigation and resolution to other investigative and law-enforcement personnel where such responsibility is prescribed by general law and where appropriate to avoid duplicating or replacing existing investigation and resolution functions.","order_by":null,"text":{"0":{"id":241551,"text":"As used in this section:\n\t\t\t“Abuse” means the excessive or improper use of something, or the employment of something in a manner contrary to the natural or legal rules for its use; the intentional destruction, diversion, manipulation, misapplication, maltreatment, or misuse of resources owned or operated by the locality; or extravagant or excessive use so as to abuse one’s position or authority.\n\t\t\t“Fraud” means the intentional deception perpetrated by an individual or individuals, or an organization or organizations, either internal or external to local government, that could result in a tangible or intangible benefit to themselves, others, or the locality or could cause detriment to others or the locality. Fraud includes a false representation of a matter of fact, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives and is intended to deceive.\n\t\t\t“Waste” means the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of resources owned or operated by the locality to the detriment or potential detriment of the locality. Waste also includes incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":241552,"text":"Any fraud, waste, and abuse auditor appointed by the local governing body of any county, city, or town having a population of at least 10,000, or any town constituting a separate school division regardless of its population, who by charter, ordinance, or statute has responsibility for conducting an investigation of any officer, department or program of such body, shall be responsible for administering a telephone hotline, and a website, if cost-effective, through which employees and residents of the locality may report anonymously any incidence of fraud, waste, or abuse committed by any such officer, or within any such department or program, of that body. Such auditor may inform employees of the locality of the hotline and website, if any, and the conditions of anonymity, through the conspicuous posting of announcements in the locality’s personnel newsletters, articles in local newspapers issued daily or regularly at average intervals, hotline posters on local employee bulletin boards, periodic messages on local employee payroll check stubs, or other reasonable efforts.\n\t\t\tSuch auditor shall determine the authenticity of every allegation received on the hotline or website and ensure that investigation and resolution activities are undertaken in response to any such authentic allegation in the most cost-effective and confidential manner available; provided, however, that the officer shall assign responsibility for investigation and resolution to other investigative and law-enforcement personnel where such responsibility is prescribed by general law and where appropriate to avoid duplicating or replacing existing investigation and resolution functions.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2511.2\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 597<\/a> 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.<\/p>","references":[{"id":62575,"section_number":"2.2-3802","catch_line":"Systems to which chapter inapplicable","order_by":null,"url":"\/2.2-3802\/"}],"refers_to":false,"permalink":{"id":155927,"object_type":"law","relational_id":66560,"identifier":"15.2-2511.2","token":"15.2\/II\/25\/15.2-2511.2","url":"\/15.2-2511.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2511.2\/","token":"15.2\/II\/25\/15.2-2511.2","dublin_core":{"Title":"Duties of local government auditors","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2511.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Abuse<\/span>” means the excessive or improper use of something, or the employment of something in a manner contrary to the natural or legal rules for its use; the intentional destruction, diversion<\/span>, manipulation, misapplication, maltreatment, or misuse of resources owned or operated by the locality<\/span>; or extravagant or excessive use so as to abuse<\/span> one’s position or authority.\n\t\t\t“Fraud<\/span>” means the intentional deception perpetrated by an individual or individuals, or an organization or organizations, either internal or external to local government<\/span>, that could result in a tangible or intangible benefit to themselves, others, or the locality<\/span> or could cause detriment to others or the locality<\/span>. Fraud<\/span> includes a false representation of a matter of fact<\/span>, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives and is intended to deceive.\n\t\t\t“Waste<\/span>” means the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of resources owned or operated by the locality<\/span> to the detriment or potential detriment of the locality<\/span>. Waste<\/span> also includes incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any fraud<\/span>, waste<\/span>, and abuse<\/span> auditor appointed by the local governing body<\/span> of any county<\/span>, city<\/span>, or town<\/span> having a population of at least 10,000, or any town<\/span> constituting a separate school division regardless of its population, who by charter, ordinance<\/span>, or statute<\/span> has responsibility for conducting an investigation of any officer, department or program of such body, shall be responsible for administering a telephone hotline, and a website, if cost-effective, through which employees and residents of the locality<\/span> may report anonymously any incidence of fraud<\/span>, waste<\/span>, or abuse<\/span> committed by any such officer, or within any such department or program, of that body. Such auditor may inform employees of the locality<\/span> of the hotline and website, if any, and the conditions of anonymity, through the conspicuous posting of announcements in the locality<\/span>’s personnel newsletters, articles in local newspapers issued daily or regularly at average intervals, hotline posters on local employee bulletin boards, periodic messages on local employee payroll check stubs, or other reasonable efforts.\n\t\t\tSuch auditor shall determine the authenticity of every allegation<\/span> received on the hotline or website and ensure that investigation and resolution activities are undertaken in response to any such authentic allegation<\/span> in the most cost-effective and confidential manner available; provided, however, that the officer shall assign responsibility for investigation and resolution to other investigative and law<\/span>-enforcement personnel where such responsibility is prescribed by general law<\/span> and where appropriate to avoid duplicating or replacing existing investigation and resolution functions. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTIES OF LOCAL GOVERNMENT AUDITORS (\u00a7 15.2-2511.2)\n\nA. As used in this section:\n\t\t\t“Abuse” means the excessive or improper use of something, or the\nemployment of something in a manner contrary to the natural or legal rules for\nits use; the intentional destruction, diversion, manipulation, misapplication,\nmaltreatment, or misuse of resources owned or operated by the locality; or\nextravagant or excessive use so as to abuse one’s position or authority.\n\t\t\t“Fraud” means the intentional deception perpetrated by an\nindividual or individuals, or an organization or organizations, either internal\nor external to local government, that could result in a tangible or intangible\nbenefit to themselves, others, or the locality or could cause detriment to\nothers or the locality. Fraud includes a false representation of a matter of\nfact, whether by words or by conduct, by false or misleading statements, or by\nconcealment of that which should have been disclosed, which deceives and is\nintended to deceive.\n\t\t\t“Waste” means the intentional or unintentional, thoughtless or\ncareless expenditure, consumption, mismanagement, use, or squandering of\nresources owned or operated by the locality to the detriment or potential\ndetriment of the locality. Waste also includes incurring unnecessary costs\nbecause of inefficient or ineffective practices, systems, or controls.\n\nB. Any fraud, waste, and abuse auditor appointed by the local governing body of\nany county, city, or town having a population of at least 10,000, or any town\nconstituting a separate school division regardless of its population, who by\ncharter, ordinance, or statute has responsibility for conducting an\ninvestigation of any officer, department or program of such body, shall be\nresponsible for administering a telephone hotline, and a website, if\ncost-effective, through which employees and residents of the locality may report\nanonymously any incidence of fraud, waste, or abuse committed by any such\nofficer, or within any such department or program, of that body. Such auditor\nmay inform employees of the locality of the hotline and website, if any, and the\nconditions of anonymity, through the conspicuous posting of announcements in the\nlocality’s personnel newsletters, articles in local newspapers issued\ndaily or regularly at average intervals, hotline posters on local employee\nbulletin boards, periodic messages on local employee payroll check stubs, or\nother reasonable efforts.\n\t\t\tSuch auditor shall determine the authenticity of every allegation received on\nthe hotline or website and ensure that investigation and resolution activities\nare undertaken in response to any such authentic allegation in the most\ncost-effective and confidential manner available; provided, however, that the\nofficer shall assign responsibility for investigation and resolution to other\ninvestigative and law-enforcement personnel where such responsibility is\nprescribed by general law and where appropriate to avoid duplicating or\nreplacing existing investigation and resolution functions.\n\nHISTORY: 2006, c. 597.","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}}