{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/30-130.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/30-130.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/30-130.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/30-130.html"}],"law_id":71311,"edition_id":1,"section_id":71311,"structure_id":15862,"section_number":"30-130","catch_line":"Election, term and compensation; vacancy","history":"Code 1950, \u00a7 2-125; 1966, c. 677, \u00a7 2.1-153; 1971, Ex. Sess., c. 43; 1976, c. 697; 2001, c. 844.","full_text":"The Auditor of Public Accounts shall be elected by the joint vote of the two houses of the General Assembly, for the term of four years, as provided in Article IV, Section 18 of the Constitution of Virginia, and he shall receive such compensation as may be appropriated by law for the purpose. In the event the office of Auditor of Public Accounts becomes vacant while the General Assembly is not in session, the Joint Legislative Audit and Review Commission shall appoint a successor to serve until thirty days after the commencement of the next session of the General Assembly.","order_by":null,"text":{"0":{"id":257033,"text":"The Auditor of Public Accounts shall be elected by the joint vote of the two houses of the General Assembly, for the term of four years, as provided in Article IV, Section 18 of the Constitution of Virginia, and he shall receive such compensation as may be appropriated by law for the purpose. In the event the office of Auditor of Public Accounts becomes vacant while the General Assembly is not in session, the Joint Legislative Audit and Review Commission shall appoint a successor to serve until thirty days after the commencement of the next session of the General Assembly.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15862,"edition_id":1,"name":"Auditor of Public Accounts","identifier":"14","label":"chapter","depth":2,"order_by":1,"parent_id":12738,"metadata":{},"date_created":"2026-06-26 04:00:48","date_modified":"2026-06-26 04:00:48","permalink":{"id":199551,"object_type":"structure","relational_id":15862,"identifier":"14","token":"30\/14","url":"\/30\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12738,"edition_id":1,"name":"General Assembly","identifier":"30","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":199019,"object_type":"structure","relational_id":12738,"identifier":"30","token":"30","url":"\/30\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71311,"structure_id":15862,"section_number":"30-130","catch_line":"Election, term and compensation; vacancy","url":"\/30-130\/","token":"30\/14\/30-130","metadata":false},{"id":70978,"structure_id":15862,"section_number":"30-131","catch_line":"Official bonds","url":"\/30-131\/","token":"30\/14\/30-131","metadata":false},{"id":68692,"structure_id":15862,"section_number":"30-132","catch_line":"Employment of assistants; location of offices","url":"\/30-132\/","token":"30\/14\/30-132","metadata":false},{"id":78041,"structure_id":15862,"section_number":"30-133","catch_line":"Duties and powers generally","url":"\/30-133\/","token":"30\/14\/30-133","metadata":false},{"id":76240,"structure_id":15862,"section_number":"30-133.1","catch_line":"Additional certifications for public institutions of higher education","url":"\/30-133.1\/","token":"30\/14\/30-133.1","metadata":false},{"id":82875,"structure_id":15862,"section_number":"30-133.2","catch_line":"Annual review of the collection and distribution of retail sales and use taxes","url":"\/30-133.2\/","token":"30\/14\/30-133.2","metadata":false},{"id":73800,"structure_id":15862,"section_number":"30-134","catch_line":"Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses","url":"\/30-134\/","token":"30\/14\/30-134","metadata":false},{"id":66609,"structure_id":15862,"section_number":"30-135","catch_line":"Inspection of accounts and vouchers","url":"\/30-135\/","token":"30\/14\/30-135","metadata":false},{"id":78124,"structure_id":15862,"section_number":"30-136","catch_line":"Power as to witnesses; perjury","url":"\/30-136\/","token":"30\/14\/30-136","metadata":false},{"id":61314,"structure_id":15862,"section_number":"30-137","catch_line":"Devising system of bookkeeping and accounting for local offices; costs","url":"\/30-137\/","token":"30\/14\/30-137","metadata":false},{"id":74953,"structure_id":15862,"section_number":"30-138","catch_line":"State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty","url":"\/30-138\/","token":"30\/14\/30-138","metadata":false},{"id":86847,"structure_id":15862,"section_number":"30-139","catch_line":"To whom Auditor to report defaults or irregularities","url":"\/30-139\/","token":"30\/14\/30-139","metadata":false},{"id":64128,"structure_id":15862,"section_number":"30-140","catch_line":"Certain political subdivisions to file report of audit; period in which report kept as public record; when audit not required; sworn statement of exempted entities; publication of summary of financial condition; repeal of conflicting provisions","url":"\/30-140\/","token":"30\/14\/30-140","metadata":false},{"id":85793,"structure_id":15862,"section_number":"30-141","catch_line":"Annual report","url":"\/30-141\/","token":"30\/14\/30-141","metadata":false},{"id":81716,"structure_id":15862,"section_number":"30-142","catch_line":"Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure","url":"\/30-142\/","token":"30\/14\/30-142","metadata":false}],"next_section":{"id":70978,"structure_id":15862,"section_number":"30-131","catch_line":"Official bonds","url":"\/30-131\/","token":"30\/14\/30-131","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-130\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1966, chapter 677; in 1976, chapter 697; in 2001, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0844\">844<\/a>.<\/p>","references":[{"id":63329,"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","order_by":null,"url":"\/2.2-806\/"},{"id":63108,"section_number":"23.1-1007","catch_line":"Management agreement; duration and oversight","order_by":null,"url":"\/23.1-1007\/"},{"id":84421,"section_number":"23.1-2410","catch_line":"Audit","order_by":null,"url":"\/23.1-2410\/"},{"id":75463,"section_number":"45.2-2105","catch_line":" Establishment of the Consortium","order_by":null,"url":"\/45.2-2105\/"},{"id":83380,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","order_by":null,"url":"\/58.1-307\/"}],"refers_to":false,"permalink":{"id":199553,"object_type":"law","relational_id":71311,"identifier":"30-130","token":"30\/14\/30-130","url":"\/30-130\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/30-130\/","token":"30\/14\/30-130","dublin_core":{"Title":"Election, term and compensation; vacancy","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-130","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The Auditor of Public Accounts shall be elected by the joint vote of the two houses of the General Assembly, for the term of four years, as provided in Article IV, Section 18 of the Constitution of Virginia, and he shall receive such compensation as may be appropriated by <span class=\"dictionary\">law<\/span> for the purpose. In the event the office of Auditor of Public Accounts becomes vacant while the General Assembly is not in session, the Joint Legislative Audit and Review Commission shall appoint a successor to serve until thirty days after the commencement of the next session of the General Assembly.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nELECTION, TERM AND COMPENSATION; VACANCY (\u00a7 30-130)\n\nThe Auditor of Public Accounts shall be elected by the joint vote of the two\nhouses of the General Assembly, for the term of four years, as provided in\nArticle IV, Section 18 of the Constitution of Virginia, and he shall receive\nsuch compensation as may be appropriated by law for the purpose. In the event\nthe office of Auditor of Public Accounts becomes vacant while the General\nAssembly is not in session, the Joint Legislative Audit and Review Commission\nshall appoint a successor to serve until thirty days after the commencement of\nthe next session of the General Assembly.\n\nHISTORY: Code 1950, \u00a7 2-125; 1966, c. 677, \u00a7 2.1-153; 1971, Ex. Sess., c. 43;\n1976, c. 697; 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}}