{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/30-138.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/30-138.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/30-138.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/30-138.html"}],"law_id":74953,"edition_id":1,"section_id":74953,"structure_id":15862,"section_number":"30-138","catch_line":"State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty","history":"1984, c. 421, \u00a7 2.1-155.3; 1997, c. 825; 2001, c. 844; 2011, cc. 798, 871.","full_text":"A\n\nUpon the discovery of circumstances suggesting a reasonable possibility that a fraudulent transaction has occurred involving funds or property under the control of any state department, court, officer, board, commission, institution or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, as to which one or more officers or employees of state or local government may be party thereto, the state agency head, court clerk or local official in charge of such entity shall promptly report such information to the Auditor of Public Accounts (Auditor), the State Inspector General, and the Superintendent of State Police (Superintendent).B\n\nThe Auditor, the State Inspector General, or the Superintendent shall review the information reported pursuant to subsection A and individually determine the most appropriate method to investigate the information. In the event that the Auditor, the State Inspector General, or the Superintendent determines to conduct an investigation, he shall notify the others of the commencement of the investigation as soon as practicable, unless the information involves the Auditor, the State Inspector General, or the Superintendent.C\n\nNo state department, court, officer, board, commission, institution or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, shall employ or contract with any person, firm, corporation, or other legal entity to conduct an investigation or audit of information reported pursuant to subsection A without obtaining the prior written approval from the Auditor and the Superintendent. Pending acknowledgement of the report and receipt of the written approval from the Auditor and the Superintendent, the state department, court, officer, board, commission, institution, or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, may use their employees to audit the circumstances reported in subsection A to prevent the loss of assets.D\n\nAll state departments, courts, officers, boards, commissions, institutions or other agencies of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers and their employees, shall cooperate to the fullest extent in any investigation or audit which may occur at the direction of the Auditor or the Superintendent or both as a result of information reported pursuant to subsection A.E\n\nThe willful failure to make the report as required by this section shall constitute a Class 3 misdemeanor.F\n\nNothing herein shall affect the requirements of § 52-8.2.","order_by":null,"text":{"0":{"id":269256,"text":"Upon the discovery of circumstances suggesting a reasonable possibility that a fraudulent transaction has occurred involving funds or property under the control of any state department, court, officer, board, commission, institution or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, as to which one or more officers or employees of state or local government may be party thereto, the state agency head, court clerk or local official in charge of such entity shall promptly report such information to the Auditor of Public Accounts (Auditor), the State Inspector General, and the Superintendent of State Police (Superintendent).","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":269257,"text":"The Auditor, the State Inspector General, or the Superintendent shall review the information reported pursuant to subsection A and individually determine the most appropriate method to investigate the information. In the event that the Auditor, the State Inspector General, or the Superintendent determines to conduct an investigation, he shall notify the others of the commencement of the investigation as soon as practicable, unless the information involves the Auditor, the State Inspector General, or the Superintendent.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":269258,"text":"No state department, court, officer, board, commission, institution or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, shall employ or contract with any person, firm, corporation, or other legal entity to conduct an investigation or audit of information reported pursuant to subsection A without obtaining the prior written approval from the Auditor and the Superintendent. Pending acknowledgement of the report and receipt of the written approval from the Auditor and the Superintendent, the state department, court, officer, board, commission, institution, or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, may use their employees to audit the circumstances reported in subsection A to prevent the loss of assets.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":269259,"text":"All state departments, courts, officers, boards, commissions, institutions or other agencies of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers and their employees, shall cooperate to the fullest extent in any investigation or audit which may occur at the direction of the Auditor or the Superintendent or both as a result of information reported pursuant to subsection A.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":269260,"text":"The willful failure to make the report as required by this section shall constitute a Class 3 misdemeanor.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":269261,"text":"Nothing herein shall affect the requirements of § 52-8.2.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-138\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapter 421 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\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 1997, chapter 825<\/a>; in 2001, chapter 844<\/a>; in 2011, chapters 798<\/a> and 871<\/a>.<\/p>","references":[{"id":77559,"section_number":"63.2-526","catch_line":"Statewide fraud control program","order_by":null,"url":"\/63.2-526\/"}],"refers_to":[{"id":63803,"section_number":"52-8.2","catch_line":"Certain investigations of elected officials; immunity for witnesses","order_by":null,"url":"\/52-8.2\/"}],"permalink":{"id":199593,"object_type":"law","relational_id":74953,"identifier":"30-138","token":"30\/14\/30-138","url":"\/30-138\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/30-138\/","token":"30\/14\/30-138","dublin_core":{"Title":"State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-138","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Upon the discovery<\/span> of circumstances suggesting a reasonable possibility that a fraudulent transaction has occurred involving funds or property under the control of any state department, court<\/span>, officer, board, commission, institution or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, as to which one or more officers or employees of state or local government may be party<\/span> thereto, the state agency head, court<\/span> clerk or local official in charge of such entity shall promptly report such information to the Auditor of Public Accounts (Auditor), the State Inspector General, and the Superintendent of State Police (Superintendent). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Auditor, the State Inspector General, or the Superintendent shall review the information reported pursuant to subsection A and individually determine the most appropriate method to investigate the information. In the event that the Auditor, the State Inspector General, or the Superintendent determines to conduct an investigation, he shall notify the others of the commencement of the investigation as soon as practicable, unless the information involves the Auditor, the State Inspector General, or the Superintendent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> No state department, court<\/span>, officer, board, commission, institution or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, shall employ or contract<\/span> with any person, firm, corporation, or other legal entity to conduct an investigation or audit of information reported pursuant to subsection A without obtaining the prior written approval from the Auditor and the Superintendent. Pending acknowledgement of the report and receipt of the written approval from the Auditor and the Superintendent, the state department, court<\/span>, officer, board, commission, institution, or other agency of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers, may use their employees to audit the circumstances reported in subsection A to prevent the loss of assets<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> All state departments, courts<\/span>, officers, boards, commissions, institutions or other agencies of the Commonwealth, including local constitutional officers and appointed officials exercising the powers of elected constitutional officers and their employees, shall cooperate to the fullest extent in any investigation or audit which may occur at the direction of the Auditor or the Superintendent or both as a result of information reported pursuant to subsection A. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The willful failure to make the report as required by this section shall constitute a Class 3 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Nothing herein shall affect the requirements of § 52-8.2<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSTATE AGENCIES, COURTS, AND LOCAL CONSTITUTIONAL OFFICERS TO REPORT CERTAIN\nFRAUDULENT TRANSACTIONS; PENALTY (\u00a7 30-138)\n\nA. Upon the discovery of circumstances suggesting a reasonable possibility that\na fraudulent transaction has occurred involving funds or property under the\ncontrol of any state department, court, officer, board, commission, institution\nor other agency of the Commonwealth, including local constitutional officers and\nappointed officials exercising the powers of elected constitutional officers, as\nto which one or more officers or employees of state or local government may be\nparty thereto, the state agency head, court clerk or local official in charge of\nsuch entity shall promptly report such information to the Auditor of Public\nAccounts (Auditor), the State Inspector General, and the Superintendent of State\nPolice (Superintendent).\n\nB. The Auditor, the State Inspector General, or the Superintendent shall review\nthe information reported pursuant to subsection A and individually determine the\nmost appropriate method to investigate the information. In the event that the\nAuditor, the State Inspector General, or the Superintendent determines to\nconduct an investigation, he shall notify the others of the commencement of the\ninvestigation as soon as practicable, unless the information involves the\nAuditor, the State Inspector General, or the Superintendent.\n\nC. No state department, court, officer, board, commission, institution or other\nagency of the Commonwealth, including local constitutional officers and\nappointed officials exercising the powers of elected constitutional officers,\nshall employ or contract with any person, firm, corporation, or other legal\nentity to conduct an investigation or audit of information reported pursuant to\nsubsection A without obtaining the prior written approval from the Auditor and\nthe Superintendent. Pending acknowledgement of the report and receipt of the\nwritten approval from the Auditor and the Superintendent, the state department,\ncourt, officer, board, commission, institution, or other agency of the\nCommonwealth, including local constitutional officers and appointed officials\nexercising the powers of elected constitutional officers, may use their\nemployees to audit the circumstances reported in subsection A to prevent the\nloss of assets.\n\nD. All state departments, courts, officers, boards, commissions, institutions or\nother agencies of the Commonwealth, including local constitutional officers and\nappointed officials exercising the powers of elected constitutional officers and\ntheir employees, shall cooperate to the fullest extent in any investigation or\naudit which may occur at the direction of the Auditor or the Superintendent or\nboth as a result of information reported pursuant to subsection A.\n\nE. The willful failure to make the report as required by this section shall\nconstitute a Class 3 misdemeanor.\n\nF. Nothing herein shall affect the requirements of § 52-8.2.\n\nHISTORY: 1984, c. 421, \u00a7 2.1-155.3; 1997, c. 825; 2001, c. 844; 2011, cc. 798,\n871.","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}}