{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2512.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2512.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2512.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2512.html"}],"law_id":70223,"edition_id":1,"section_id":70223,"structure_id":14684,"section_number":"15.2-2512","catch_line":"Audit of accounts of certain county officers, boards and commissions","history":"Code 1950, \u00a7 15-264; 1962, c. 623, \u00a7 15.1-557; 1997, c. 587.","full_text":"Whenever, upon a petition filed in the circuit court for any county by at least fifty residents of the county, it is believed by the judge of the court that the public interests will be promoted by an audit or examination of the whole or any part of the financial transactions of any county officer, board or commission of the county, the judge may appoint one or more certified public accountants to make and report to the court the result of such audit or examination. The court shall fix the compensation to be paid by the board of supervisors to the accountants.","order_by":null,"text":{"0":{"id":253556,"text":"Whenever, upon a petition filed in the circuit court for any county by at least fifty residents of the county, it is believed by the judge of the court that the public interests will be promoted by an audit or examination of the whole or any part of the financial transactions of any county officer, board or commission of the county, the judge may appoint one or more certified public accountants to make and report to the court the result of such audit or examination. The court shall fix the compensation to be paid by the board of supervisors to the accountants.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2512\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":155931,"object_type":"law","relational_id":70223,"identifier":"15.2-2512","token":"15.2\/II\/25\/15.2-2512","url":"\/15.2-2512\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2512\/","token":"15.2\/II\/25\/15.2-2512","dublin_core":{"Title":"Audit of accounts of certain county officers, boards and commissions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2512","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Whenever, upon a petition<\/span> filed in the circuit<\/span> court<\/span> for any county<\/span> by at least fifty residents of the county<\/span>, it is believed by the judge<\/span> of the court<\/span> that the public interests will be promoted by an audit or examination of the whole or any part of the financial transactions of any county<\/span> officer, board or commission of the county<\/span>, the judge<\/span> may appoint one or more certified public accountants to make and report to the court<\/span> the result of such audit or examination. The court<\/span> shall fix the compensation to be paid by the board of supervisors<\/span> to the accountants.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUDIT OF ACCOUNTS OF CERTAIN COUNTY OFFICERS, BOARDS AND COMMISSIONS (\u00a7\n15.2-2512)\n\nWhenever, upon a petition filed in the circuit court for any county by at least\nfifty residents of the county, it is believed by the judge of the court that the\npublic interests will be promoted by an audit or examination of the whole or any\npart of the financial transactions of any county officer, board or commission of\nthe county, the judge may appoint one or more certified public accountants to\nmake and report to the court the result of such audit or examination. The court\nshall fix the compensation to be paid by the board of supervisors to the\naccountants.\n\nHISTORY: Code 1950, \u00a7 15-264; 1962, c. 623, \u00a7 15.1-557; 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}}