{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/30-133.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/30-133.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/30-133.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/30-133.html"}],"law_id":78041,"edition_id":1,"section_id":78041,"structure_id":15862,"section_number":"30-133","catch_line":"Duties and powers generally","history":"Code 1950, \u00a7\u00a7 2-127, 2-132, 2-135; 1950, p. 664; 1966, c. 677, \u00a7\u00a7 2.1-155, 2.1-160, 2.1-163; 1972, c. 582; 1973, c. 507; 1985, c. 315; 1998, Sp. Sess., c. 2; 2001, c. 844; 2002, c. 727; 2003, c. 270; 2004, Sp. Sess. I, c. 1; 2005, c. 494; 2007, c. 577; 2008, c. 637; 2009, cc. 758, 812; 2010, c. 671; 2016, c. 547; 2017, cc. 679, 681; 2018, cc. 57, 307, 601; 2019, c. 731; 2020, c. 646.","full_text":"A\n\nThe Auditor of Public Accounts shall audit all the accounts of every state department, officer, board, commission, institution, or other agency handling any state funds as determined necessary by the Auditor of Public Accounts. In the performance of such duties and the exercise of such powers he may employ the services of certified public accountants, provided the cost thereof shall not exceed such sums as may be available out of the appropriation provided by law for the conduct of his office.B\n\nThe Auditor of Public Accounts shall review the information required in § 2.2-1501 to determine that state agencies are providing and reporting appropriate information on financial and performance measures, and the Auditor shall review the accuracy of the management systems used to accumulate and report the results. The Auditor shall report to the General Assembly the results of such audits and make recommendations, if indicated, for new or revised accountability or performance measures to be implemented for the agencies audited.C\n\nThe Auditor of Public Accounts shall prepare, by November 1, a summary of the results of all of the audits and other oversight responsibilities performed for the most recently ended fiscal year. The Auditor of Public Accounts shall present this summary to the Senate Committee on Finance and Appropriations, the House Committee on Appropriations, and the House Committee on Finance on the day the Governor presents to the General Assembly the Executive Budget in accordance with §§ 2.2-1508 and 2.2-1509 or at the direction of the respective Chairman of the Senate Committee on Finance and Appropriations, the House Committee on Appropriations, or the House Committee on Finance at one of their committee meetings prior to the meeting above.D\n\nAs part of his normal oversight responsibilities, the Auditor of Public Accounts shall incorporate into his audit procedures and processes a review process to ensure that the Commonwealth’s payments to counties, cities, and towns under Chapter 35.1 (§ 58.1-3523 et seq.) of Title 58.1 are consistent with the provisions of § 58.1-3524. The Auditor of Public Accounts shall report to the Governor and the Chairman of the Senate Committee on Finance and Appropriations annually any material failure by a locality or the Commonwealth to comply with the provisions of Chapter 35.1 of Title 58.1.E\n\nThe Auditor of Public Accounts when called upon by the Governor shall examine the accounts of any institution maintained in whole or in part by the Commonwealth and, upon the direction of the Comptroller, shall examine the accounts of any officer required to settle his accounts with him; and upon the direction of any other state officer at the seat of government he shall examine the accounts of any person required to settle his accounts with such officer.F\n\nUpon the written request of any member of the General Assembly, the Auditor of Public Accounts shall furnish the requested information and provide technical assistance upon any matter requested by such member.G\n\nIn compliance with the provisions of the federal Single Audit Act Amendments of 1996, Public Law 104-156, the Joint Legislative Audit and Review Commission may authorize the Auditor of Public Accounts to audit biennially the accounts pertaining to federal funds received by state departments, officers, boards, commissions, institutions, or other agencies.H\n\n1. The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.\n\t\t\tThe online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.\n\t\t\tFor purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of public institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in \u00a7 23.1-101. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law.2\n\nThe database shall contain the following for each of the 10 most recently ended fiscal years of the Commonwealth:\n\t\t\t\ta. Major categories of spending by each secretariat and each agency and institution, including each independent agency, and including within each major category a register of all funds expended, showing vendor name, date of payment, amount, and a description of the type of expense, including credit card purchases with the same information to the extent that the information exists. The database shall include the name, phone number, and email address for a contact at the agency or institution who may be contacted for additional information;\n\t\t\t\tb. The number of full-time state employees for whom the annual rate of pay is more than $10,000, an identifier associated with each such employee, and the actual salary, bonuses, and total compensation paid during the fiscal year to the employee associated with each identifier, organized by agency;\n\t\t\t\tc. Total fiscal year revenues from all sources broken down by funding source and computed on a per capita basis and as a percentage of personal income in the Commonwealth;\n\t\t\t\td. Total fiscal year spending from federal sources broken down by major category;\n\t\t\t\te. Population estimates for the Commonwealth by locality;\n\t\t\t\tf. Student enrollment in grades K through 12 by locality;\n\t\t\t\tg. Enrollment in public institutions of higher education of the Commonwealth by institution;\n\t\t\t\th. Enrollment in private institutions of higher education in the Commonwealth by institution;\n\t\t\t\ti. The annual prison population;\n\t\t\t\tj. Virginia adjusted gross income and Virginia taxable income by locality;\n\t\t\t\tk. The number of citizens in the Commonwealth receiving benefits from the Supplemental Nutrition Assistance Program;\n\t\t\t\tl. The number of driver’s licenses issued;\n\t\t\t\tm. The number of registered motor vehicles;\n\t\t\t\tn. The number of full-time private sector employees;\n\t\t\t\to. The number of prepaid tuition contracts outstanding pursuant to Chapter 7 (§ 23.1-700 et seq.) of Title 23.1 and the estimated total liability under such contracts;\n\t\t\t\tp. Any state audit or report relating to the programs or activities of an agency;\n\t\t\t\tq. Information on capital outlay payments including project title, funding date, completion date, appropriations, year-to-date expenditures, and unexpended appropriations;\n\t\t\t\tr. Annual bonded indebtedness that shall include the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, and any refinancing of the obligation; and\n\t\t\t\ts. Other data as the Auditor deems appropriate relating to the Commonwealth of Virginia.3\n\nThe Auditor of Public Accounts shall incorporate into the database the following additional elements as they become available through improved enterprise applications or other systems:\n\t\t\t\ta. Commodities including line item expenditures;\n\t\t\t\tb. Virginia Performs data as it directly relates to funding actions or expenditures;\n\t\t\t\tc. Descriptive purpose for funding action or expenditure;\n\t\t\t\td. Statute or act of General Assembly authorizing the issuance of bonds; and\n\t\t\t\te. Copies of actual grants and contracts.4\n\nThe Auditor of Public Accounts shall incorporate in the database the following enhancements:\n\t\t\t\ta. Graphs, charts, or other visual displays of aggregated data showing (i) current state spending by expense category, (ii) year-to-year state spending, and (iii) other data deemed appropriate by the Auditor, including display of available line item expenditures; and\n\t\t\t\tb. Frequently asked questions and their responses.5\n\nBy October 15 of each year, the Auditor shall also produce a paper copy or a computer file containing the information described in this subsection and shall distribute the copy or file to newspapers of general circulation in the Commonwealth. The distribution shall include the address of the Internet website for the searchable database.I\n\nAs a part of audits conducted pursuant to subsection A, the Auditor of Public Accounts shall review compliance with requirements established pursuant to the provisions of § 2.2-519 and the requirements of the Virginia Debt Collection Act (§ 2.2-4800 et seq.).","order_by":null,"text":{"0":{"id":279787,"text":"The Auditor of Public Accounts shall audit all the accounts of every state department, officer, board, commission, institution, or other agency handling any state funds as determined necessary by the Auditor of Public Accounts. In the performance of such duties and the exercise of such powers he may employ the services of certified public accountants, provided the cost thereof shall not exceed such sums as may be available out of the appropriation provided by law for the conduct of his office.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":279788,"text":"The Auditor of Public Accounts shall review the information required in § 2.2-1501 to determine that state agencies are providing and reporting appropriate information on financial and performance measures, and the Auditor shall review the accuracy of the management systems used to accumulate and report the results. The Auditor shall report to the General Assembly the results of such audits and make recommendations, if indicated, for new or revised accountability or performance measures to be implemented for the agencies audited.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":279789,"text":"The Auditor of Public Accounts shall prepare, by November 1, a summary of the results of all of the audits and other oversight responsibilities performed for the most recently ended fiscal year. The Auditor of Public Accounts shall present this summary to the Senate Committee on Finance and Appropriations, the House Committee on Appropriations, and the House Committee on Finance on the day the Governor presents to the General Assembly the Executive Budget in accordance with §§ 2.2-1508 and 2.2-1509 or at the direction of the respective Chairman of the Senate Committee on Finance and Appropriations, the House Committee on Appropriations, or the House Committee on Finance at one of their committee meetings prior to the meeting above.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":279790,"text":"As part of his normal oversight responsibilities, the Auditor of Public Accounts shall incorporate into his audit procedures and processes a review process to ensure that the Commonwealth’s payments to counties, cities, and towns under Chapter 35.1 (§ 58.1-3523 et seq.) of Title 58.1 are consistent with the provisions of § 58.1-3524. The Auditor of Public Accounts shall report to the Governor and the Chairman of the Senate Committee on Finance and Appropriations annually any material failure by a locality or the Commonwealth to comply with the provisions of Chapter 35.1 of Title 58.1.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":279791,"text":"The Auditor of Public Accounts when called upon by the Governor shall examine the accounts of any institution maintained in whole or in part by the Commonwealth and, upon the direction of the Comptroller, shall examine the accounts of any officer required to settle his accounts with him; and upon the direction of any other state officer at the seat of government he shall examine the accounts of any person required to settle his accounts with such officer.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":279792,"text":"Upon the written request of any member of the General Assembly, the Auditor of Public Accounts shall furnish the requested information and provide technical assistance upon any matter requested by such member.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":279793,"text":"In compliance with the provisions of the federal Single Audit Act Amendments of 1996, Public Law 104-156, the Joint Legislative Audit and Review Commission may authorize the Auditor of Public Accounts to audit biennially the accounts pertaining to federal funds received by state departments, officers, boards, commissions, institutions, or other agencies.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"7":{"id":279794,"text":"1. The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.\n\t\t\tThe online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.\n\t\t\tFor purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of public institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in \u00a7 23.1-101. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G","next_prefix":"H2"},"8":{"id":279795,"text":"The database shall contain the following for each of the 10 most recently ended fiscal years of the Commonwealth:\n\t\t\t\ta. Major categories of spending by each secretariat and each agency and institution, including each independent agency, and including within each major category a register of all funds expended, showing vendor name, date of payment, amount, and a description of the type of expense, including credit card purchases with the same information to the extent that the information exists. The database shall include the name, phone number, and email address for a contact at the agency or institution who may be contacted for additional information;\n\t\t\t\tb. The number of full-time state employees for whom the annual rate of pay is more than $10,000, an identifier associated with each such employee, and the actual salary, bonuses, and total compensation paid during the fiscal year to the employee associated with each identifier, organized by agency;\n\t\t\t\tc. Total fiscal year revenues from all sources broken down by funding source and computed on a per capita basis and as a percentage of personal income in the Commonwealth;\n\t\t\t\td. Total fiscal year spending from federal sources broken down by major category;\n\t\t\t\te. Population estimates for the Commonwealth by locality;\n\t\t\t\tf. Student enrollment in grades K through 12 by locality;\n\t\t\t\tg. Enrollment in public institutions of higher education of the Commonwealth by institution;\n\t\t\t\th. Enrollment in private institutions of higher education in the Commonwealth by institution;\n\t\t\t\ti. The annual prison population;\n\t\t\t\tj. Virginia adjusted gross income and Virginia taxable income by locality;\n\t\t\t\tk. The number of citizens in the Commonwealth receiving benefits from the Supplemental Nutrition Assistance Program;\n\t\t\t\tl. The number of driver’s licenses issued;\n\t\t\t\tm. The number of registered motor vehicles;\n\t\t\t\tn. The number of full-time private sector employees;\n\t\t\t\to. The number of prepaid tuition contracts outstanding pursuant to Chapter 7 (§ 23.1-700 et seq.) of Title 23.1 and the estimated total liability under such contracts;\n\t\t\t\tp. Any state audit or report relating to the programs or activities of an agency;\n\t\t\t\tq. Information on capital outlay payments including project title, funding date, completion date, appropriations, year-to-date expenditures, and unexpended appropriations;\n\t\t\t\tr. Annual bonded indebtedness that shall include the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, and any refinancing of the obligation; and\n\t\t\t\ts. Other data as the Auditor deems appropriate relating to the Commonwealth of Virginia.","type":"section","prefixes":["H","2"],"prefix":"2","entire_prefix":"H2","prefix_anchor":"H2","level":2,"prior_prefix":"H","next_prefix":"H3"},"9":{"id":279796,"text":"The Auditor of Public Accounts shall incorporate into the database the following additional elements as they become available through improved enterprise applications or other systems:\n\t\t\t\ta. Commodities including line item expenditures;\n\t\t\t\tb. Virginia Performs data as it directly relates to funding actions or expenditures;\n\t\t\t\tc. Descriptive purpose for funding action or expenditure;\n\t\t\t\td. Statute or act of General Assembly authorizing the issuance of bonds; and\n\t\t\t\te. Copies of actual grants and contracts.","type":"section","prefixes":["H","3"],"prefix":"3","entire_prefix":"H3","prefix_anchor":"H3","level":2,"prior_prefix":"H2","next_prefix":"H4"},"10":{"id":279797,"text":"The Auditor of Public Accounts shall incorporate in the database the following enhancements:\n\t\t\t\ta. Graphs, charts, or other visual displays of aggregated data showing (i) current state spending by expense category, (ii) year-to-year state spending, and (iii) other data deemed appropriate by the Auditor, including display of available line item expenditures; and\n\t\t\t\tb. Frequently asked questions and their responses.","type":"section","prefixes":["H","4"],"prefix":"4","entire_prefix":"H4","prefix_anchor":"H4","level":2,"prior_prefix":"H3","next_prefix":"H5"},"11":{"id":279798,"text":"By October 15 of each year, the Auditor shall also produce a paper copy or a computer file containing the information described in this subsection and shall distribute the copy or file to newspapers of general circulation in the Commonwealth. The distribution shall include the address of the Internet website for the searchable database.","type":"section","prefixes":["H","5"],"prefix":"5","entire_prefix":"H5","prefix_anchor":"H5","level":2,"prior_prefix":"H4","next_prefix":"I"},"12":{"id":279799,"text":"As a part of audits conducted pursuant to subsection A, the Auditor of Public Accounts shall review compliance with requirements established pursuant to the provisions of § 2.2-519 and the requirements of the Virginia Debt Collection Act (§ 2.2-4800 et seq.).","type":"section","prefixes":["I"],"prefix":"I","entire_prefix":"I","prefix_anchor":"I","level":1,"prior_prefix":"H5"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-133\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 17 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 1972, chapter 582; in 1973, chapter 507; in 1985, chapter 315; in 2001, chapter 844<\/a>; in 2002, chapter 727<\/a>; in 2003, chapter 270<\/a>; in 2005, chapter 494<\/a>; in 2007, chapter 577<\/a>; in 2008, chapter 637<\/a>; in 2009, chapters 758<\/a> and 812<\/a>; in 2010, chapter 671<\/a>; in 2016, chapter 547<\/a>; in 2017, chapters 679<\/a> and 681<\/a>; in 2018, chapters 57<\/a>, 307<\/a>, and 601<\/a>; in 2019, chapter 731<\/a>; in 2020, chapter 646<\/a>.<\/p>","references":[{"id":84139,"section_number":"2.2-1115.1","catch_line":"Standard vendor accounting information","order_by":null,"url":"\/2.2-1115.1\/"},{"id":63108,"section_number":"23.1-1007","catch_line":"Management agreement; duration and oversight","order_by":null,"url":"\/23.1-1007\/"},{"id":79716,"section_number":"23.1-1303","catch_line":"Governing boards; duties","order_by":null,"url":"\/23.1-1303\/"},{"id":77658,"section_number":"3.2-1206","catch_line":"Apple Fund established","order_by":null,"url":"\/3.2-1206\/"},{"id":60136,"section_number":"3.2-1305","catch_line":"Virginia Cattle Industry Fund established","order_by":null,"url":"\/3.2-1305\/"},{"id":83759,"section_number":"3.2-1411","catch_line":"Virginia Corn Fund established","order_by":null,"url":"\/3.2-1411\/"},{"id":65865,"section_number":"3.2-1511","catch_line":"Virginia Cotton Fund established","order_by":null,"url":"\/3.2-1511\/"},{"id":78298,"section_number":"3.2-1604","catch_line":"Powers and duties of Egg Board","order_by":null,"url":"\/3.2-1604\/"},{"id":53966,"section_number":"3.2-1810","catch_line":"Virginia Potato Fund established","order_by":null,"url":"\/3.2-1810\/"},{"id":79424,"section_number":"3.2-1906","catch_line":"Peanut Fund established","order_by":null,"url":"\/3.2-1906\/"},{"id":71948,"section_number":"3.2-2111","catch_line":"Virginia Sheep Industry Promotion and Development Fund established","order_by":null,"url":"\/3.2-2111\/"},{"id":71935,"section_number":"3.2-2211","catch_line":"Virginia Small Grains Fund established","order_by":null,"url":"\/3.2-2211\/"},{"id":86755,"section_number":"3.2-2311","catch_line":"Virginia Soybean Fund established","order_by":null,"url":"\/3.2-2311\/"},{"id":67614,"section_number":"3.2-2407","catch_line":"Bright Flue-Cured Tobacco Promotion Fund established","order_by":null,"url":"\/3.2-2407\/"},{"id":74452,"section_number":"3.2-2407.1","catch_line":"Dark-Fired Tobacco Promotion Fund established","order_by":null,"url":"\/3.2-2407.1\/"},{"id":59434,"section_number":"3.2-2705","catch_line":"Virginia Marine Products Fund established","order_by":null,"url":"\/3.2-2705\/"},{"id":68465,"section_number":"3.2-3005","catch_line":"Virginia Wine Promotion Fund established","order_by":null,"url":"\/3.2-3005\/"},{"id":81680,"section_number":"3.2-3012","catch_line":"Virginia Spirits Promotion Fund established","order_by":null,"url":"\/3.2-3012\/"},{"id":71889,"section_number":"56-575.18","catch_line":"Auditor of Public Accounts","order_by":null,"url":"\/56-575.18\/"}],"refers_to":[{"id":68418,"section_number":"2.2-1501","catch_line":"Duties of Department","order_by":null,"url":"\/2.2-1501\/"},{"id":57376,"section_number":"2.2-1508","catch_line":"Submission of executive budget to General Assembly","order_by":null,"url":"\/2.2-1508\/"},{"id":59447,"section_number":"2.2-1509","catch_line":"Budget Bill","order_by":null,"url":"\/2.2-1509\/"},{"id":85840,"section_number":"2.2-4800","catch_line":"Policy of the Commonwealth; collection of accounts receivable","order_by":null,"url":"\/2.2-4800\/"},{"id":74312,"section_number":"2.2-519","catch_line":"Prompt collection of accounts receivable","order_by":null,"url":"\/2.2-519\/"},{"id":84777,"section_number":"23.1-101","catch_line":"Endowment funds of public institutions of higher education","order_by":null,"url":"\/23.1-101\/"},{"id":66160,"section_number":"23.1-700","catch_line":"Definitions","order_by":null,"url":"\/23.1-700\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"},{"id":54791,"section_number":"58.1-3524","catch_line":"Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief","order_by":null,"url":"\/58.1-3524\/"}],"permalink":{"id":199565,"object_type":"law","relational_id":78041,"identifier":"30-133","token":"30\/14\/30-133","url":"\/30-133\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/30-133\/","token":"30\/14\/30-133","dublin_core":{"Title":"Duties and powers generally","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-133","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Auditor of Public Accounts shall audit all the accounts of every state department, officer, board, commission, institution, or other agency handling any state funds as determined necessary by the Auditor of Public Accounts. In the performance of such duties and the exercise of such powers he may employ the services of certified public accountants, provided the cost thereof shall not exceed such sums as may be available out of the appropriation provided by law<\/span> for the conduct of his office. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Auditor of Public Accounts shall review the information required in § 2.2-1501<\/a> to determine that state agencies are providing and reporting appropriate information on financial and performance measures, and the Auditor shall review the accuracy of the management systems used to accumulate and report the results. The Auditor shall report to the General Assembly the results of such audits and make recommendations, if indicated, for new or revised accountability or performance measures to be implemented for the agencies audited. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Auditor of Public Accounts shall prepare, by November 1, a summary of the results of all of the audits and other oversight responsibilities performed for the most recently ended fiscal year. The Auditor of Public Accounts shall present this summary to the Senate Committee on Finance and Appropriations, the House Committee on Appropriations, and the House Committee on Finance on the day the Governor presents to the General Assembly the Executive Budget in accordance with §§ 2.2-1508<\/a> and 2.2-1509<\/a> or at the direction of the respective Chairman of the Senate Committee on Finance and Appropriations, the House Committee on Appropriations, or the House Committee on Finance at one of their committee meetings prior to the meeting above. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> As part of his normal oversight responsibilities, the Auditor of Public Accounts shall incorporate into his audit procedures and processes a review process to ensure that the Commonwealth’s payments to counties, cities, and towns under Chapter 35.1 (§ 58.1-3523<\/a> et seq.) of Title 58.1 are consistent with the provisions of § 58.1-3524<\/a>. The Auditor of Public Accounts shall report to the Governor and the Chairman of the Senate Committee on Finance and Appropriations annually any material<\/span> failure by a locality or the Commonwealth to comply with the provisions of Chapter 35.1 of Title 58.1. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The Auditor of Public Accounts when called upon by the Governor shall examine the accounts of any institution maintained in whole or in part by the Commonwealth and, upon the direction of the Comptroller, shall examine the accounts of any officer required to settle his accounts with him; and upon the direction of any other state officer at the seat of government he shall examine the accounts of any person required to settle his accounts with such officer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Upon the written request of any member of the General Assembly, the Auditor of Public Accounts shall furnish the requested information and provide technical assistance upon any matter requested by such member. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> In compliance with the provisions of the federal Single Audit Act Amendments of 1996, Public Law<\/span> 104-156, the Joint Legislative Audit and Review Commission may authorize the Auditor of Public Accounts to audit biennially the accounts pertaining to federal funds received by state departments, officers, boards, commissions, institutions, or other agencies. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> 1. The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.\n\t\t\tThe online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts<\/span> officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.\n\t\t\tFor purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of public institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in \u00a7 23.1-101<\/a>. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The database shall contain the following for each of the 10 most recently ended fiscal years of the Commonwealth:\n\t\t\t\ta. Major categories of spending by each secretariat and each agency and institution, including each independent agency, and including within each major category a register of all funds expended, showing vendor name, date of payment, amount, and a description of the type of expense, including credit card purchases with the same information to the extent that the information exists. The database shall include the name, phone number, and email address for a contact at the agency or institution who may be contacted for additional information;\n\t\t\t\tb. The number of full-time state employees for whom the annual rate of pay is more than $10,000, an identifier associated with each such employee, and the actual salary, bonuses, and total compensation paid during the fiscal year to the employee associated with each identifier, organized by agency;\n\t\t\t\tc. Total fiscal year revenues from all sources broken down by funding source and computed on a per capita basis and as a percentage of personal income in the Commonwealth;\n\t\t\t\td. Total fiscal year spending from federal sources broken down by major category;\n\t\t\t\te. Population estimates for the Commonwealth by locality;\n\t\t\t\tf. Student enrollment in grades K through 12 by locality;\n\t\t\t\tg. Enrollment in public institutions of higher education of the Commonwealth by institution;\n\t\t\t\th. Enrollment in private institutions of higher education in the Commonwealth by institution;\n\t\t\t\ti. The annual prison population;\n\t\t\t\tj. Virginia adjusted gross income and Virginia taxable income by locality;\n\t\t\t\tk. The number of citizens in the Commonwealth receiving benefits from the Supplemental Nutrition Assistance Program;\n\t\t\t\tl. The number of driver’s licenses issued;\n\t\t\t\tm. The number of registered motor vehicles;\n\t\t\t\tn. The number of full-time private sector employees;\n\t\t\t\to. The number of prepaid tuition contracts<\/span> outstanding pursuant to Chapter 7 (§ 23.1-700<\/a> et seq.) of Title 23.1 and the estimated total liability under such contracts<\/span>;\n\t\t\t\tp. Any state audit or report relating to the programs or activities of an agency;\n\t\t\t\tq. Information on capital outlay payments including project title, funding date, completion date, appropriations, year-to-date expenditures, and unexpended appropriations;\n\t\t\t\tr. Annual bonded indebtedness that shall include the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, and any refinancing of the obligation; and\n\t\t\t\ts. Other data as the Auditor deems appropriate relating to the Commonwealth of Virginia. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Auditor of Public Accounts shall incorporate into the database the following additional elements as they become available through improved enterprise applications or other systems:\n\t\t\t\ta. Commodities including line item expenditures;\n\t\t\t\tb. Virginia Performs data as it directly relates to funding actions or expenditures;\n\t\t\t\tc. Descriptive purpose for funding action or expenditure;\n\t\t\t\td. Statute<\/span> or act of General Assembly authorizing the issuance of bonds<\/span>; and\n\t\t\t\te. Copies of actual grants and contracts<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The Auditor of Public Accounts shall incorporate in the database the following enhancements:\n\t\t\t\ta. Graphs, charts, or other visual displays of aggregated data showing (i) current state spending by expense category, (ii) year-to-year state spending, and (iii) other data deemed appropriate by the Auditor, including display of available line item expenditures; and\n\t\t\t\tb. Frequently asked questions and their responses. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> By October 15 of each year, the Auditor shall also produce a paper copy or a computer file containing the information described in this subsection and shall distribute the copy or file to newspapers of general circulation in the Commonwealth. The distribution shall include the address of the Internet website for the searchable database. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

I.<\/span> As a part of audits conducted pursuant to subsection A, the Auditor of Public Accounts shall review compliance with requirements established pursuant to the provisions of § 2.2-519<\/a> and the requirements of the Virginia Debt Collection Act (§ 2.2-4800<\/a> et seq.). <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTIES AND POWERS GENERALLY (\u00a7 30-133)\n\nA. The Auditor of Public Accounts shall audit all the accounts of every state\ndepartment, officer, board, commission, institution, or other agency handling\nany state funds as determined necessary by the Auditor of Public Accounts. In\nthe performance of such duties and the exercise of such powers he may employ the\nservices of certified public accountants, provided the cost thereof shall not\nexceed such sums as may be available out of the appropriation provided by law\nfor the conduct of his office.\n\nB. The Auditor of Public Accounts shall review the information required in\n§ 2.2-1501 to determine that state agencies are providing and reporting\nappropriate information on financial and performance measures, and the Auditor\nshall review the accuracy of the management systems used to accumulate and\nreport the results. The Auditor shall report to the General Assembly the results\nof such audits and make recommendations, if indicated, for new or revised\naccountability or performance measures to be implemented for the agencies\naudited.\n\nC. The Auditor of Public Accounts shall prepare, by November 1, a summary of the\nresults of all of the audits and other oversight responsibilities performed for\nthe most recently ended fiscal year. The Auditor of Public Accounts shall\npresent this summary to the Senate Committee on Finance and Appropriations, the\nHouse Committee on Appropriations, and the House Committee on Finance on the day\nthe Governor presents to the General Assembly the Executive Budget in accordance\nwith §§ 2.2-1508 and 2.2-1509 or at the direction of the respective\nChairman of the Senate Committee on Finance and Appropriations, the House\nCommittee on Appropriations, or the House Committee on Finance at one of their\ncommittee meetings prior to the meeting above.\n\nD. As part of his normal oversight responsibilities, the Auditor of Public\nAccounts shall incorporate into his audit procedures and processes a review\nprocess to ensure that the Commonwealth’s payments to counties, cities,\nand towns under Chapter 35.1 (§ 58.1-3523 et seq.) of Title 58.1 are\nconsistent with the provisions of § 58.1-3524. The Auditor of Public\nAccounts shall report to the Governor and the Chairman of the Senate Committee\non Finance and Appropriations annually any material failure by a locality or the\nCommonwealth to comply with the provisions of Chapter 35.1 of Title 58.1.\n\nE. The Auditor of Public Accounts when called upon by the Governor shall examine\nthe accounts of any institution maintained in whole or in part by the\nCommonwealth and, upon the direction of the Comptroller, shall examine the\naccounts of any officer required to settle his accounts with him; and upon the\ndirection of any other state officer at the seat of government he shall examine\nthe accounts of any person required to settle his accounts with such officer.\n\nF. Upon the written request of any member of the General Assembly, the Auditor\nof Public Accounts shall furnish the requested information and provide technical\nassistance upon any matter requested by such member.\n\nG. In compliance with the provisions of the federal Single Audit Act Amendments\nof 1996, Public Law 104-156, the Joint Legislative Audit and Review Commission\nmay authorize the Auditor of Public Accounts to audit biennially the accounts\npertaining to federal funds received by state departments, officers, boards,\ncommissions, institutions, or other agencies.\n\nH. 1. The Auditor of Public Accounts shall compile and maintain on its Internet\nwebsite a searchable database providing certain state expenditure, revenue, and\ndemographic information as described in this subsection. In maintaining the\ndatabase, the Auditor of Public Accounts shall work with and coordinate his\nefforts with the Joint Legislative Audit and Review Commission in obtaining,\nsummarizing, and compiling the information to avoid duplication of efforts. The\ndatabase shall be updated each year by October 15 to provide the information\nrequired in this subsection for the 10 most recently ended fiscal years of the\nCommonwealth.\n\t\t\tThe online database shall be made available to citizens of the Commonwealth\nto allow public access to historical revenue collections and appropriations with\nrelated demographic information, to the extent that the information is available\nand provided to the Auditor of Public Accounts. All state departments, courts\nofficers, boards, commissions, institutions, or other agencies of the\nCommonwealth shall furnish all information requested by the Auditor of Public\nAccounts and shall cooperate with him to the fullest extent.\n\t\t\tFor purposes of reporting information and implementing the database pursuant\nto this subsection, the Auditor of Public Accounts shall include all\nappropriated funds and other sources under the control of public institutions of\nhigher education, except for the activity of private gifts, including endowment\nfunds and unrestricted gifts referenced in \u00a7 23.1-101. The exclusion of this\nactivity does not affect the public access to these records unless otherwise\nspecifically exempted by law.\n\n 2. The database shall contain the following for each of the 10 most recently\n ended fiscal years of the Commonwealth:\n \t\t\t\ta. Major categories of spending by each secretariat and each agency and\n institution, including each independent agency, and including within each\n major category a register of all funds expended, showing vendor name, date of\n payment, amount, and a description of the type of expense, including credit\n card purchases with the same information to the extent that the information\n exists. The database shall include the name, phone number, and email address\n for a contact at the agency or institution who may be contacted for additional\n information;\n \t\t\t\tb. The number of full-time state employees for whom the annual rate of pay\n is more than $10,000, an identifier associated with each such employee, and\n the actual salary, bonuses, and total compensation paid during the fiscal year\n to the employee associated with each identifier, organized by agency;\n \t\t\t\tc. Total fiscal year revenues from all sources broken down by funding\n source and computed on a per capita basis and as a percentage of personal\n income in the Commonwealth;\n \t\t\t\td. Total fiscal year spending from federal sources broken down by major\n category;\n \t\t\t\te. Population estimates for the Commonwealth by locality;\n \t\t\t\tf. Student enrollment in grades K through 12 by locality;\n \t\t\t\tg. Enrollment in public institutions of higher education of the\n Commonwealth by institution;\n \t\t\t\th. Enrollment in private institutions of higher education in the\n Commonwealth by institution;\n \t\t\t\ti. The annual prison population;\n \t\t\t\tj. Virginia adjusted gross income and Virginia taxable income by locality;\n \t\t\t\tk. The number of citizens in the Commonwealth receiving benefits from the\n Supplemental Nutrition Assistance Program;\n \t\t\t\tl. The number of driver’s licenses issued;\n \t\t\t\tm. The number of registered motor vehicles;\n \t\t\t\tn. The number of full-time private sector employees;\n \t\t\t\to. The number of prepaid tuition contracts outstanding pursuant to Chapter\n 7 (§ 23.1-700 et seq.) of Title 23.1 and the estimated total liability\n under such contracts;\n \t\t\t\tp. Any state audit or report relating to the programs or activities of an\n agency;\n \t\t\t\tq. Information on capital outlay payments including project title, funding\n date, completion date, appropriations, year-to-date expenditures, and\n unexpended appropriations;\n \t\t\t\tr. Annual bonded indebtedness that shall include the amount of the total\n original obligation stated in terms of principal and interest, the term of the\n obligation, the amounts of principal and interest previously paid to reduce\n the obligation, the balance remaining of the obligation, and any refinancing\n of the obligation; and\n \t\t\t\ts. Other data as the Auditor deems appropriate relating to the\n Commonwealth of Virginia.\n\n 3. The Auditor of Public Accounts shall incorporate into the database the\n following additional elements as they become available through improved\n enterprise applications or other systems:\n \t\t\t\ta. Commodities including line item expenditures;\n \t\t\t\tb. Virginia Performs data as it directly relates to funding actions or\n expenditures;\n \t\t\t\tc. Descriptive purpose for funding action or expenditure;\n \t\t\t\td. Statute or act of General Assembly authorizing the issuance of bonds;\n and\n \t\t\t\te. Copies of actual grants and contracts.\n\n 4. The Auditor of Public Accounts shall incorporate in the database the\n following enhancements:\n \t\t\t\ta. Graphs, charts, or other visual displays of aggregated data showing (i)\n current state spending by expense category, (ii) year-to-year state spending,\n and (iii) other data deemed appropriate by the Auditor, including display of\n available line item expenditures; and\n \t\t\t\tb. Frequently asked questions and their responses.\n\n 5. By October 15 of each year, the Auditor shall also produce a paper copy or\n a computer file containing the information described in this subsection and\n shall distribute the copy or file to newspapers of general circulation in the\n Commonwealth. The distribution shall include the address of the Internet\n website for the searchable database.\n\nI. As a part of audits conducted pursuant to subsection A, the Auditor of Public\nAccounts shall review compliance with requirements established pursuant to the\nprovisions of § 2.2-519 and the requirements of the Virginia Debt\nCollection Act (§ 2.2-4800 et seq.).\n\nHISTORY: Code 1950, \u00a7\u00a7 2-127, 2-132, 2-135; 1950, p. 664; 1966, c. 677, \u00a7\u00a7\n2.1-155, 2.1-160, 2.1-163; 1972, c. 582; 1973, c. 507; 1985, c. 315; 1998, Sp.\nSess., c. 2; 2001, c. 844; 2002, c. 727; 2003, c. 270; 2004, Sp. Sess. I, c. 1;\n2005, c. 494; 2007, c. 577; 2008, c. 637; 2009, cc. 758, 812; 2010, c. 671;\n2016, c. 547; 2017, cc. 679, 681; 2018, cc. 57, 307, 601; 2019, c. 731; 2020, c.\n646.","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}}