                                 CODE OF VIRGINIA

COMPARATIVE REPORT OF LOCAL GOVERNMENT REVENUES AND EXPENDITURES (§ 15.2-2510)

A. The treasurer or other chief financial officer of each locality shall file
annually on or before December 15 with the Auditor of Public Accounts a detailed
statement prepared according to the Auditor&#8217;s specifications showing the
amount of revenues, expenditures and fund balances of the locality for the
preceding fiscal year, accompanied by the locality&#8217;s audited financial
report. The submittal to the Auditor of Public Accounts shall include a
notarized statement from the chief elected official and the chief administrative
officer of the locality that the locality&#8217;s audited financial report has
been presented to the local governing body.

B. If such annual statement is not filed with the Auditor of Public Accounts, he
may perform such work as is necessary to comply with the provisions of this
section or hire certified public accountants to do such work. In either event
the expenses of such work shall be charged to and paid by the locality failing
to supply the required information.

C. The Auditor of Public Accounts shall prepare and publish annually by February
15 a statement showing in detail the total and per capita revenues and
expenditures of all localities for the preceding fiscal year. The statement
shall contain such analytical tables, explanations and comparisons as may lead
to a clear understanding of such information and make the information readily
accessible to the readers.
			The Auditor of Public Accounts shall mail or deliver by February 16 of each
year a copy of the statement to the members of the General Assembly, to the
members and clerks of the local governing bodies, and until the supply is
exhausted to every citizen who may request a copy.
			The provisions of this section shall apply to all counties and cities, to all
towns having a population of 3,500 or over, and to all towns constituting a
separate school division regardless of their population.

HISTORY: Code 1950, § 15-581; 1962, c. 623, § 15.1-166; 1978, c. 725; 1981, c.
139; 1997, c. 587; 2017, c. 484; 2020, c. 17.