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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>75994</law_id><section_number>2.2-813</section_number><catch_line>Annual report of Comptroller to Governor</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>2.2-1514</reference><reference>2.2-1829</reference><reference>2.2-1831.3</reference><reference>32.1-366</reference><reference>58.1-4022.1</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="2.2">Administration of Government</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Organization of State Government</unit><unit label="part" level="3" order_by="1" identifier="C">State Agencies Related to the General Operation of Government</unit><unit label="chapter" level="4" order_by="1" identifier="8">Department of Accounts</unit><unit label="article" level="5" order_by="1" identifier="1">General Provisions</unit></structure><text>
						<section><p>The Comptroller shall make a preliminary annual report to the Governor on or before August 15. The Governor shall submit the preliminary report to the General Assembly within thirty days of its receipt. The Comptroller shall provide a final annual report on or before December 15. The report shall include (i) financial statements that are prepared, insofar as practical as determined by the Comptroller and the Auditor of Public Accounts, in accordance with generally accepted accounting principles; (ii) supplementary statements prepared on the budgetary basis of accounting; (iii) information provided by the State Treasurer on the status of bonded debt in the Commonwealth and the future general fund requirements for such debt; and (iv) other information deemed necessary by the State Treasurer. The Comptroller and the State Treasurer shall also make other reports at such times as the Governor may require.</p></section></text><history>Code 1950, &#xA7; 2-175; 1960, c. 84; 1966, c. 677, &#xA7; 2.1-207; 1984, c. 378; 1992, c. 327; 2001, c. 844.</history><metadata></metadata></law>
