{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2511.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2511.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2511.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2511.html"}],"law_id":61281,"edition_id":1,"section_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","history":"Code 1950, \u00a7 15-583; 1958, c. 615; 1962, c. 623, \u00a7 15.1-167; 1978, c. 725; 1981, c. 139; 1985, c. 315; 1993, c. 681; 1997, c. 587; 2013, cc. 239, 392; 2019, cc. 322, 361; 2020, c. 699.","full_text":"A\n\nLocalities shall have all their accounts and records, including all accounts and records of their constitutional officers, audited annually as of June 30 by an independent certified public accountant in accordance with the specifications furnished by the Auditor of Public Accounts. The certified public accountant shall present a detailed written report to the local governing body at a public session by the following December 31. Every locality shall contract for the performance of the annual audit not later than April 1 of each fiscal year, and such contract shall incorporate the provisions of this section relating to audit specifications and report date. The report shall be (i) submitted to the Auditor of Public Accounts, (ii) preserved by the clerk of the local governing body, and (iii) open to public inspection at all times by any qualified voter. If the audit is not completed as required by this section, the locality shall promptly post a statement on its website, if such website exists, declaring that the required audit is pending, the reasons for the delay, and the estimated date of completion. Such statement shall also be posted and made available to the public at the next scheduled meeting of the local governing body and also be sent to the Auditor of Public Accounts. The statement shall continue to be posted and updated until the audit is complete. If a locality fails to post such notice or make such notice available to the public, any aggrieved person may proceed to enforce such action by filing a petition for mandamus to the general district court, supported by an affidavit showing good cause. The court, if it finds that a violation has occurred, may issue a writ of mandamus and impose a civil penalty of not less than $500 nor more than $2,000 against the locality, which amount shall be paid into the Literary Fund.\n\t\t\tThe accounts and records of any county or city officer listed in Article VII, Section 4 of the Constitution of Virginia, hereinafter referred to as “constitutional officers,” shall be subject to the provisions of this section.\n\t\t\tWhen the annual audit conducted pursuant to this subsection includes the clerk of the circuit court, the audit shall satisfy the requirement of an audit pursuant to § 30-134.\n\t\t\tIn the event that a locality fails to obtain the annual audit prescribed by this subsection, the Auditor of Public Accounts may undertake the audit or may employ the services of certified public accountants and charge the full cost of such services to the locality. However, no part of the cost and expense of such audit shall be paid by any locality whose governing body has its accounts audited for the fiscal years in question as prescribed above and furnishes the Auditor of Public Accounts with a copy of such audit.B\n\nExcept where otherwise authorized by statute, the Auditor of Public Accounts shall audit the accounts of local governments and constitutional officers only when (i) special circumstances require an audit or (ii) there is suspected fraud or inappropriate handling of funds that may affect the financial interests of the Commonwealth. However, the Auditor of Public Accounts shall also audit the accounts of a local government at any other time upon a majority vote of the local governing body, with all expenses of the audit to be borne by the requesting locality. In all instances, such audits shall be carried out with the approval of the Joint Legislative Audit and Review Commission.\n\t\t\tAny shortage existing in the accounts of the locality or constitutional officer, as ascertained by the audit, shall be made public within 30 days after the shortage is discovered, and a brief statement thereof shall be sent by the Auditor of Public Accounts to the members and clerk of the local governing body and to the circuit court for the locality and shall be filed in the clerk’s office of such court.C\n\nThe provisions of this section shall apply to all counties and cities, to all towns having a population of 3,500 or over, and to all towns constituting a separate school division regardless of their population. However, any town with a population of less than 3,500 that voluntarily has an audit prepared shall also submit the results of such audit to the Auditor of Public Accounts.D\n\nNotwithstanding the provisions of this section, any town not required to submit an audit pursuant to subsection C that voluntarily contracts for or performs an audit shall submit the results of such audit to the Auditor of Public Accounts upon completion of the audit.","order_by":null,"text":{"0":{"id":223935,"text":"Localities shall have all their accounts and records, including all accounts and records of their constitutional officers, audited annually as of June 30 by an independent certified public accountant in accordance with the specifications furnished by the Auditor of Public Accounts. The certified public accountant shall present a detailed written report to the local governing body at a public session by the following December 31. Every locality shall contract for the performance of the annual audit not later than April 1 of each fiscal year, and such contract shall incorporate the provisions of this section relating to audit specifications and report date. The report shall be (i) submitted to the Auditor of Public Accounts, (ii) preserved by the clerk of the local governing body, and (iii) open to public inspection at all times by any qualified voter. If the audit is not completed as required by this section, the locality shall promptly post a statement on its website, if such website exists, declaring that the required audit is pending, the reasons for the delay, and the estimated date of completion. Such statement shall also be posted and made available to the public at the next scheduled meeting of the local governing body and also be sent to the Auditor of Public Accounts. The statement shall continue to be posted and updated until the audit is complete. If a locality fails to post such notice or make such notice available to the public, any aggrieved person may proceed to enforce such action by filing a petition for mandamus to the general district court, supported by an affidavit showing good cause. The court, if it finds that a violation has occurred, may issue a writ of mandamus and impose a civil penalty of not less than $500 nor more than $2,000 against the locality, which amount shall be paid into the Literary Fund.\n\t\t\tThe accounts and records of any county or city officer listed in Article VII, Section 4 of the Constitution of Virginia, hereinafter referred to as “constitutional officers,” shall be subject to the provisions of this section.\n\t\t\tWhen the annual audit conducted pursuant to this subsection includes the clerk of the circuit court, the audit shall satisfy the requirement of an audit pursuant to § 30-134.\n\t\t\tIn the event that a locality fails to obtain the annual audit prescribed by this subsection, the Auditor of Public Accounts may undertake the audit or may employ the services of certified public accountants and charge the full cost of such services to the locality. However, no part of the cost and expense of such audit shall be paid by any locality whose governing body has its accounts audited for the fiscal years in question as prescribed above and furnishes the Auditor of Public Accounts with a copy of such audit.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":223936,"text":"Except where otherwise authorized by statute, the Auditor of Public Accounts shall audit the accounts of local governments and constitutional officers only when (i) special circumstances require an audit or (ii) there is suspected fraud or inappropriate handling of funds that may affect the financial interests of the Commonwealth. However, the Auditor of Public Accounts shall also audit the accounts of a local government at any other time upon a majority vote of the local governing body, with all expenses of the audit to be borne by the requesting locality. In all instances, such audits shall be carried out with the approval of the Joint Legislative Audit and Review Commission.\n\t\t\tAny shortage existing in the accounts of the locality or constitutional officer, as ascertained by the audit, shall be made public within 30 days after the shortage is discovered, and a brief statement thereof shall be sent by the Auditor of Public Accounts to the members and clerk of the local governing body and to the circuit court for the locality and shall be filed in the clerk’s office of such court.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":223937,"text":"The provisions of this section shall apply to all counties and cities, to all towns having a population of 3,500 or over, and to all towns constituting a separate school division regardless of their population. However, any town with a population of less than 3,500 that voluntarily has an audit prepared shall also submit the results of such audit to the Auditor of Public Accounts.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":223938,"text":"Notwithstanding the provisions of this section, any town not required to submit an audit pursuant to subsection C that voluntarily contracts for or performs an audit shall submit the results of such audit to the Auditor of Public Accounts upon completion of the audit.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2511\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 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 1958, chapter 615; in 1962, chapter 623; in 1978, chapter 725; in 1981, chapter 139; in 1985, chapter 315; in 1993, chapter 681; in 1997, chapter 587<\/a>; in 2013, chapters 239<\/a> and 392<\/a>; in 2019, chapters 322<\/a> and 361<\/a>; in 2020, chapter 699<\/a>.<\/p>","references":[{"id":57459,"section_number":"15.2-1615","catch_line":"Sheriff to deposit funds, keep account of receipts and disbursements, keep books open for inspection","order_by":null,"url":"\/15.2-1615\/"},{"id":83290,"section_number":"15.2-2508","catch_line":"Governing bodies may require information of departments, etc","order_by":null,"url":"\/15.2-2508\/"},{"id":72195,"section_number":"15.2-2512.1","catch_line":"Local fiscal distress; determination by Auditor of Public Accounts; state intervention","order_by":null,"url":"\/15.2-2512.1\/"},{"id":55405,"section_number":"22.1-122.1","catch_line":"Accounts to purchase certain materials and supplies","order_by":null,"url":"\/22.1-122.1\/"},{"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":73800,"section_number":"30-134","catch_line":"Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses","order_by":null,"url":"\/30-134\/"}],"permalink":{"id":155919,"object_type":"law","relational_id":61281,"identifier":"15.2-2511","token":"15.2\/II\/25\/15.2-2511","url":"\/15.2-2511\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2511\/","token":"15.2\/II\/25\/15.2-2511","dublin_core":{"Title":"Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2511","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Localities shall have all their accounts and records, including all accounts and records of their constitutional officers<\/span>, audited annually as of June 30 by an independent certified public accountant in accordance with the specifications furnished by the Auditor of Public Accounts. The certified public accountant shall present a detailed written report to the local governing body<\/span> at a public session by the following December 31. Every locality<\/span> shall contract<\/span> for the performance of the annual audit not later than April 1 of each fiscal year, and such contract<\/span> shall incorporate the provisions of this section relating to audit specifications and report date. The report shall be (i) submitted to the Auditor of Public Accounts, (ii) preserved by the clerk of the local governing body<\/span>, and (iii) open to public inspection at all times by any qualified voter<\/span>. If the audit is not completed as required by this section, the locality<\/span> shall promptly post a statement on its website, if such website exists, declaring that the required audit is pending, the reasons for the delay, and the estimated date of completion. Such statement shall also be posted and made available to the public at the next scheduled meeting of the local governing body<\/span> and also be sent to the Auditor of Public Accounts. The statement shall continue to be posted and updated until the audit is complete. If a locality<\/span> fails to post such notice or make such notice available to the public, any aggrieved person may proceed to enforce such action by filing a petition<\/span> for mandamus to the general district court<\/span>, supported by an affidavit<\/span> showing good cause. The court<\/span>, if it finds that a violation has occurred, may issue<\/span> a writ of mandamus<\/span> and impose a civil penalty<\/span> of not less than $500 nor more than $2,000 against the locality<\/span>, which amount shall be paid into the Literary Fund.\n\t\t\tThe accounts and records of any county<\/span> or city<\/span> officer listed in Article VII, Section 4 of the Constitution of Virginia, hereinafter referred to as “constitutional officers<\/span>,” shall be subject to the provisions of this section.\n\t\t\tWhen the annual audit conducted pursuant to this subsection includes the clerk of the circuit<\/span> court<\/span>, the audit shall satisfy the requirement of an audit pursuant to § 30-134<\/a>.\n\t\t\tIn the event that a locality<\/span> fails to obtain the annual audit prescribed by this subsection, the Auditor of Public Accounts may undertake the audit or may employ the services of certified public accountants and charge the full cost of such services to the locality<\/span>. However, no part of the cost and expense of such audit shall be paid by any locality<\/span> whose governing body<\/span> has its accounts audited for the fiscal years in question as prescribed above and furnishes the Auditor of Public Accounts with a copy of such audit. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Except where otherwise authorized by statute<\/span>, the Auditor of Public Accounts shall audit the accounts of local governments<\/span> and constitutional officers<\/span> only when (i) special circumstances require an audit or (ii) there is suspected fraud<\/span> or inappropriate handling of funds that may affect the financial interests of the Commonwealth. However, the Auditor of Public Accounts shall also audit the accounts of a local government<\/span> at any other time upon a majority vote of the local governing body<\/span>, with all expenses of the audit to be borne by the requesting locality<\/span>. In all instances, such audits shall be carried out with the approval of the Joint Legislative Audit and Review Commission.\n\t\t\tAny shortage existing in the accounts of the locality<\/span> or constitutional officer<\/span>, as ascertained by the audit, shall be made public within 30 days after the shortage is discovered, and a brief<\/span> statement thereof shall be sent by the Auditor of Public Accounts to the members and clerk of the local governing body<\/span> and to the circuit<\/span> court<\/span> for the locality<\/span> and shall be filed in the clerk’s office of such court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The provisions of this section shall apply to all counties and cities, to all towns<\/span> having a population of 3,500 or over, and to all towns<\/span> constituting a separate school division regardless of their population. However, any town<\/span> with a population of less than 3,500 that voluntarily has an audit prepared shall also submit the results of such audit to the Auditor of Public Accounts. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of this section, any town<\/span> not required to submit an audit pursuant to subsection C that voluntarily contracts<\/span> for or performs an audit shall submit the results of such audit to the Auditor of Public Accounts upon completion of the audit. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUDIT OF LOCAL GOVERNMENT RECORDS, ETC.; AUDITOR OF PUBLIC ACCOUNTS; AUDIT OF\nSHORTAGES; CIVIL PENALTY (\u00a7 15.2-2511)\n\nA. Localities shall have all their accounts and records, including all accounts\nand records of their constitutional officers, audited annually as of June 30 by\nan independent certified public accountant in accordance with the specifications\nfurnished by the Auditor of Public Accounts. The certified public accountant\nshall present a detailed written report to the local governing body at a public\nsession by the following December 31. Every locality shall contract for the\nperformance of the annual audit not later than April 1 of each fiscal year, and\nsuch contract shall incorporate the provisions of this section relating to audit\nspecifications and report date. The report shall be (i) submitted to the Auditor\nof Public Accounts, (ii) preserved by the clerk of the local governing body, and\n(iii) open to public inspection at all times by any qualified voter. If the\naudit is not completed as required by this section, the locality shall promptly\npost a statement on its website, if such website exists, declaring that the\nrequired audit is pending, the reasons for the delay, and the estimated date of\ncompletion. Such statement shall also be posted and made available to the public\nat the next scheduled meeting of the local governing body and also be sent to\nthe Auditor of Public Accounts. The statement shall continue to be posted and\nupdated until the audit is complete. If a locality fails to post such notice or\nmake such notice available to the public, any aggrieved person may proceed to\nenforce such action by filing a petition for mandamus to the general district\ncourt, supported by an affidavit showing good cause. The court, if it finds that\na violation has occurred, may issue a writ of mandamus and impose a civil\npenalty of not less than $500 nor more than $2,000 against the locality, which\namount shall be paid into the Literary Fund.\n\t\t\tThe accounts and records of any county or city officer listed in Article VII,\nSection 4 of the Constitution of Virginia, hereinafter referred to as\n“constitutional officers,” shall be subject to the provisions of\nthis section.\n\t\t\tWhen the annual audit conducted pursuant to this subsection includes the\nclerk of the circuit court, the audit shall satisfy the requirement of an audit\npursuant to § 30-134.\n\t\t\tIn the event that a locality fails to obtain the annual audit prescribed by\nthis subsection, the Auditor of Public Accounts may undertake the audit or may\nemploy the services of certified public accountants and charge the full cost of\nsuch services to the locality. However, no part of the cost and expense of such\naudit shall be paid by any locality whose governing body has its accounts\naudited for the fiscal years in question as prescribed above and furnishes the\nAuditor of Public Accounts with a copy of such audit.\n\nB. Except where otherwise authorized by statute, the Auditor of Public Accounts\nshall audit the accounts of local governments and constitutional officers only\nwhen (i) special circumstances require an audit or (ii) there is suspected fraud\nor inappropriate handling of funds that may affect the financial interests of\nthe Commonwealth. However, the Auditor of Public Accounts shall also audit the\naccounts of a local government at any other time upon a majority vote of the\nlocal governing body, with all expenses of the audit to be borne by the\nrequesting locality. In all instances, such audits shall be carried out with the\napproval of the Joint Legislative Audit and Review Commission.\n\t\t\tAny shortage existing in the accounts of the locality or constitutional\nofficer, as ascertained by the audit, shall be made public within 30 days after\nthe shortage is discovered, and a brief statement thereof shall be sent by the\nAuditor of Public Accounts to the members and clerk of the local governing body\nand to the circuit court for the locality and shall be filed in the\nclerk’s office of such court.\n\nC. The provisions of this section shall apply to all counties and cities, to all\ntowns having a population of 3,500 or over, and to all towns constituting a\nseparate school division regardless of their population. However, any town with\na population of less than 3,500 that voluntarily has an audit prepared shall\nalso submit the results of such audit to the Auditor of Public Accounts.\n\nD. Notwithstanding the provisions of this section, any town not required to\nsubmit an audit pursuant to subsection C that voluntarily contracts for or\nperforms an audit shall submit the results of such audit to the Auditor of\nPublic Accounts upon completion of the audit.\n\nHISTORY: Code 1950, \u00a7 15-583; 1958, c. 615; 1962, c. 623, \u00a7 15.1-167; 1978, c.\n725; 1981, c. 139; 1985, c. 315; 1993, c. 681; 1997, c. 587; 2013, cc. 239, 392;\n2019, cc. 322, 361; 2020, c. 699.","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}}