Virginia — Title 15.2 · Chapter 25

• § 15.2-2500 — Uniform fiscal year for all localities and school divisions
• § 15.2-2501 — Establishment of funds for accounting and budgeting; separate depository and investment accounts not required
• § 15.2-2502 — Notification by state officials and agencies
• § 15.2-2503 — Time for preparation and approval of budget; contents
• § 15.2-2504 — What budget to show
• § 15.2-2505 — Budget may include reserve for contingencies and capital improvements
• § 15.2-2506 — Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated
• § 15.2-2507 — Amendment of budget
• § 15.2-2508 — Governing bodies may require information of departments, etc
• § 15.2-2509 — Auditor to devise system of bookkeeping and accounting
• § 15.2-2510 — Comparative report of local government revenues and expenditures
• § 15.2-2511 — Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty
• § 15.2-2511.1 — Return of local surplus funds
• § 15.2-2511.2 — Duties of local government auditors
• § 15.2-2512 — Audit of accounts of certain county officers, boards and commissions
• § 15.2-2512.1 — Local fiscal distress; determination by Auditor of Public Accounts; state intervention
• § 15.2-2513 — Special budget provisions