{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-813.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-813.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-813.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-813.html"}],"law_id":75994,"edition_id":1,"section_id":75994,"structure_id":14438,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","history":"Code 1950, \u00a7 2-175; 1960, c. 84; 1966, c. 677, \u00a7 2.1-207; 1984, c. 378; 1992, c. 327; 2001, c. 844.","full_text":"The Comptroller shall make a preliminary annual report to the Governor on or before August 15. The Governor shall submit the preliminary report to the General Assembly within thirty days of its receipt. The Comptroller shall provide a final annual report on or before December 15. The report shall include (i) financial statements that are prepared, insofar as practical as determined by the Comptroller and the Auditor of Public Accounts, in accordance with generally accepted accounting principles; (ii) supplementary statements prepared on the budgetary basis of accounting; (iii) information provided by the State Treasurer on the status of bonded debt in the Commonwealth and the future general fund requirements for such debt; and (iv) other information deemed necessary by the State Treasurer. The Comptroller and the State Treasurer shall also make other reports at such times as the Governor may require.","order_by":null,"text":{"0":{"id":272811,"text":"The Comptroller shall make a preliminary annual report to the Governor on or before August 15. The Governor shall submit the preliminary report to the General Assembly within thirty days of its receipt. The Comptroller shall provide a final annual report on or before December 15. The report shall include (i) financial statements that are prepared, insofar as practical as determined by the Comptroller and the Auditor of Public Accounts, in accordance with generally accepted accounting principles; (ii) supplementary statements prepared on the budgetary basis of accounting; (iii) information provided by the State Treasurer on the status of bonded debt in the Commonwealth and the future general fund requirements for such debt; and (iv) other information deemed necessary by the State Treasurer. The Comptroller and the State Treasurer shall also make other reports at such times as the Governor may require.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14438,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":5,"order_by":1,"parent_id":14437,"metadata":{},"date_created":"2026-06-26 03:48:08","date_modified":"2026-06-26 03:48:08","permalink":{"id":173813,"object_type":"structure","relational_id":14438,"identifier":"1","token":"2.2\/I\/C\/8\/1","url":"\/2.2\/I\/C\/8\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14437,"edition_id":1,"name":"Department of Accounts","identifier":"8","label":"chapter","depth":4,"order_by":1,"parent_id":13092,"metadata":{},"date_created":"2026-06-26 03:48:08","date_modified":"2026-06-26 03:48:08","permalink":{"id":173811,"object_type":"structure","relational_id":14437,"identifier":"8","token":"2.2\/I\/C\/8","url":"\/2.2\/I\/C\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13092,"edition_id":1,"name":"State Agencies Related to the General Operation of Government","identifier":"C","label":"part","depth":3,"order_by":1,"parent_id":12784,"metadata":{},"date_created":"2026-06-26 03:44:16","date_modified":"2026-06-26 03:44:16","permalink":{"id":172453,"object_type":"structure","relational_id":13092,"identifier":"C","token":"2.2\/I\/C","url":"\/2.2\/I\/C\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12784,"edition_id":1,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12749,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":171455,"object_type":"structure","relational_id":12784,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12749,"edition_id":1,"name":"Administration of Government","identifier":"2.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":171453,"object_type":"structure","relational_id":12749,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84371,"structure_id":14438,"section_number":"2.2-800","catch_line":"Department of Accounts created; appointment of Comptroller; oath","url":"\/2.2-800\/","token":"2.2\/I\/C\/8\/1\/2.2-800","metadata":false},{"id":60661,"structure_id":14438,"section_number":"2.2-801","catch_line":"Comptroller to appoint administrative assistants, etc","url":"\/2.2-801\/","token":"2.2\/I\/C\/8\/1\/2.2-801","metadata":false},{"id":67777,"structure_id":14438,"section_number":"2.2-802","catch_line":"General accounting and clearance through Comptroller","url":"\/2.2-802\/","token":"2.2\/I\/C\/8\/1\/2.2-802","metadata":false},{"id":78832,"structure_id":14438,"section_number":"2.2-803","catch_line":"Financial accounting and control","url":"\/2.2-803\/","token":"2.2\/I\/C\/8\/1\/2.2-803","metadata":false},{"id":76139,"structure_id":14438,"section_number":"2.2-803.1","catch_line":"Processing of payroll and other transactions by certain institutions of higher education","url":"\/2.2-803.1\/","token":"2.2\/I\/C\/8\/1\/2.2-803.1","metadata":false},{"id":60431,"structure_id":14438,"section_number":"2.2-804","catch_line":"Recovery of certain improper payments to state officers and employees","url":"\/2.2-804\/","token":"2.2\/I\/C\/8\/1\/2.2-804","metadata":false},{"id":85319,"structure_id":14438,"section_number":"2.2-805","catch_line":"Fiscal year","url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805","metadata":false},{"id":63329,"structure_id":14438,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806","metadata":false},{"id":81293,"structure_id":14438,"section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807","metadata":false},{"id":75888,"structure_id":14438,"section_number":"2.2-808","catch_line":"Collection of delinquent taxes","url":"\/2.2-808\/","token":"2.2\/I\/C\/8\/1\/2.2-808","metadata":false},{"id":66694,"structure_id":14438,"section_number":"2.2-809","catch_line":"When accounts on Comptroller's books to be balanced; general ledger of accounts","url":"\/2.2-809\/","token":"2.2\/I\/C\/8\/1\/2.2-809","metadata":false},{"id":57184,"structure_id":14438,"section_number":"2.2-810","catch_line":"Judges and clerks to certify to Supreme Court lists of all allowances made by courts","url":"\/2.2-810\/","token":"2.2\/I\/C\/8\/1\/2.2-810","metadata":false},{"id":82901,"structure_id":14438,"section_number":"2.2-811","catch_line":"Cancellation of state bonds received in settlement of claims","url":"\/2.2-811\/","token":"2.2\/I\/C\/8\/1\/2.2-811","metadata":false},{"id":58247,"structure_id":14438,"section_number":"2.2-812","catch_line":"What Comptroller may do with old books and papers","url":"\/2.2-812\/","token":"2.2\/I\/C\/8\/1\/2.2-812","metadata":false},{"id":75994,"structure_id":14438,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813","metadata":false},{"id":65521,"structure_id":14438,"section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1","metadata":false},{"id":55803,"structure_id":14438,"section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2","metadata":false}],"previous_section":{"id":58247,"structure_id":14438,"section_number":"2.2-812","catch_line":"What Comptroller may do with old books and papers","url":"\/2.2-812\/","token":"2.2\/I\/C\/8\/1\/2.2-812","metadata":false},"next_section":{"id":65521,"structure_id":14438,"section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-813\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1960, chapter 84; in 1966, chapter 677; in 1984, chapter 378; in 1992, chapter 327; in 2001, chapter 844<\/a>.<\/p>","references":[{"id":81573,"section_number":"2.2-1514","catch_line":"(Contingent effective date) Commitment of general fund for nonrecurring expenditures","order_by":null,"url":"\/2.2-1514\/"},{"id":55859,"section_number":"2.2-1829","catch_line":"Reports of Auditor of Public Accounts; Fund deposits and withdrawals","order_by":null,"url":"\/2.2-1829\/"},{"id":70603,"section_number":"2.2-1831.3","catch_line":"Commitment of funds for Revenue Reserve Fund","order_by":null,"url":"\/2.2-1831.3\/"},{"id":73778,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"},{"id":77736,"section_number":"58.1-4022.1","catch_line":"Lottery Proceeds Fund","order_by":null,"url":"\/58.1-4022.1\/"}],"refers_to":false,"permalink":{"id":173871,"object_type":"law","relational_id":75994,"identifier":"2.2-813","token":"2.2\/I\/C\/8\/1\/2.2-813","url":"\/2.2-813\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813","dublin_core":{"Title":"Annual report of Comptroller to Governor","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-813","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Comptroller shall make a preliminary annual report to the Governor on or before August 15. The Governor shall submit the preliminary report to the General Assembly within thirty days of its receipt. The Comptroller shall provide a final annual report on or before December 15. The report shall include (i) financial statements that are prepared, insofar as practical as determined by the Comptroller and the Auditor of Public Accounts, in accordance with generally accepted accounting principles; (ii) supplementary statements prepared on the budgetary basis of accounting; (iii) information provided by the State Treasurer on the status of bonded debt in the Commonwealth and the future general fund requirements for such debt; and (iv) other information deemed necessary by the State Treasurer. The Comptroller and the State Treasurer shall also make other reports at such times as the Governor may require.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL REPORT OF COMPTROLLER TO GOVERNOR (\u00a7 2.2-813)\n\nThe Comptroller shall make a preliminary annual report to the Governor on or\nbefore August 15. The Governor shall submit the preliminary report to the\nGeneral Assembly within thirty days of its receipt. The Comptroller shall\nprovide a final annual report on or before December 15. The report shall include\n(i) financial statements that are prepared, insofar as practical as determined\nby the Comptroller and the Auditor of Public Accounts, in accordance with\ngenerally accepted accounting principles; (ii) supplementary statements prepared\non the budgetary basis of accounting; (iii) information provided by the State\nTreasurer on the status of bonded debt in the Commonwealth and the future\ngeneral fund requirements for such debt; and (iv) other information deemed\nnecessary by the State Treasurer. The Comptroller and the State Treasurer shall\nalso make other reports at such times as the Governor may require.\n\nHISTORY: Code 1950, \u00a7 2-175; 1960, c. 84; 1966, c. 677, \u00a7 2.1-207; 1984, c.\n378; 1992, c. 327; 2001, c. 844.","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}}