{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/30-134.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/30-134.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/30-134.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/30-134.html"}],"law_id":73800,"edition_id":1,"section_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","history":"Code 1950, \u00a7\u00a7 2-136, 2-137; 1966, c. 677, \u00a7\u00a7 2.1-165, 2.1-166; 2001, c. 844.","full_text":"A\n\nAt least once in every two years, and at other times as the Governor directs, the Auditor of Public Accounts, either in person or through his assistants, shall audit all accounts and records of every city and county official and agency in the Commonwealth handling state funds, making a detailed written report thereof to the Governor, the Joint Legislative Audit and Review Commission, and appropriate local officials within thirty days after each audit. Reports so made shall be public records.B\n\nEvery city and county, the accounts and records of whose officials or agencies are audited in accordance with subsection A, shall reimburse the Commonwealth to the extent of one-half of the expense connected with the audit, to be paid into the state treasury by the Auditor of Public Accounts. All such sums so repaid shall be placed by the Comptroller to the credit of the current appropriation made to the Auditor of Public Accounts and may be used by him for the purpose of carrying out the provisions of subsection A.","order_by":null,"text":{"0":{"id":265354,"text":"At least once in every two years, and at other times as the Governor directs, the Auditor of Public Accounts, either in person or through his assistants, shall audit all accounts and records of every city and county official and agency in the Commonwealth handling state funds, making a detailed written report thereof to the Governor, the Joint Legislative Audit and Review Commission, and appropriate local officials within thirty days after each audit. Reports so made shall be public records.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":265355,"text":"Every city and county, the accounts and records of whose officials or agencies are audited in accordance with subsection A, shall reimburse the Commonwealth to the extent of one-half of the expense connected with the audit, to be paid into the state treasury by the Auditor of Public Accounts. All such sums so repaid shall be placed by the Comptroller to the credit of the current appropriation made to the Auditor of Public Accounts and may be used by him for the purpose of carrying out the provisions of subsection A.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-134\/","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 1966, chapter 677; in 2001, chapter 844<\/a>.<\/p>","references":[{"id":61281,"section_number":"15.2-2511","catch_line":"Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty","order_by":null,"url":"\/15.2-2511\/"}],"refers_to":false,"permalink":{"id":199577,"object_type":"law","relational_id":73800,"identifier":"30-134","token":"30\/14\/30-134","url":"\/30-134\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/30-134\/","token":"30\/14\/30-134","dublin_core":{"Title":"Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-134","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> At least once in every two years, and at other times as the Governor directs, the Auditor of Public Accounts, either in person or through his assistants, shall audit all accounts and records of every city and county official and agency in the Commonwealth handling state funds, making a detailed written report thereof to the Governor, the Joint Legislative Audit and Review Commission, and appropriate local officials within thirty days after each audit. Reports so made shall be public records. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every city and county, the accounts and records of whose officials or agencies are audited in accordance with subsection A, shall reimburse the Commonwealth to the extent of one-half of the expense connected with the audit, to be paid into the state treasury by the Auditor of Public Accounts. All such sums so repaid shall be placed by the Comptroller to the credit of the current appropriation made to the Auditor of Public Accounts and may be used by him for the purpose of carrying out the provisions of subsection A. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUDIT OF ACCOUNTS OF CITY AND COUNTY OFFICERS HANDLING STATE FUNDS; AUDIT\nREPORT; REIMBURSEMENT OF EXPENSES (\u00a7 30-134)\n\nA. At least once in every two years, and at other times as the Governor directs,\nthe Auditor of Public Accounts, either in person or through his assistants,\nshall audit all accounts and records of every city and county official and\nagency in the Commonwealth handling state funds, making a detailed written\nreport thereof to the Governor, the Joint Legislative Audit and Review\nCommission, and appropriate local officials within thirty days after each audit.\nReports so made shall be public records.\n\nB. Every city and county, the accounts and records of whose officials or\nagencies are audited in accordance with subsection A, shall reimburse the\nCommonwealth to the extent of one-half of the expense connected with the audit,\nto be paid into the state treasury by the Auditor of Public Accounts. All such\nsums so repaid shall be placed by the Comptroller to the credit of the current\nappropriation made to the Auditor of Public Accounts and may be used by him for\nthe purpose of carrying out the provisions of subsection A.\n\nHISTORY: Code 1950, \u00a7\u00a7 2-136, 2-137; 1966, c. 677, \u00a7\u00a7 2.1-165, 2.1-166;\n2001, 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}}