Chapter 25 - Budgets, Audits and Reports
- Section 15.2-2500 - Uniform fiscal year for all localities and school divisions
- Section 15.2-2501 - Establishment of funds for accounting and budgeting; separate depository and investment accounts not required
- Section 15.2-2502 - Notification by state officials and agencies
- Section 15.2-2503 - Time for preparation and approval of budget; contents
- Section 15.2-2504 - What budget to show
- Section 15.2-2505 - Budget may include reserve for contingencies and capital improvements
- Section 15.2-2506 - Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated
- Section 15.2-2507 - Amendment of budget
- Section 15.2-2508 - Governing bodies may require information of departments, etc
- Section 15.2-2509 - Auditor to devise system of bookkeeping and accounting
- Section 15.2-2510 - Comparative report of local government revenues and expenditures
- Section 15.2-2511 - Audit of local government records, etc.; Auditor of Public Accounts; audit of shortages; civil penalty
- Section 15.2-2511.1 - Return of local surplus funds
- Section 15.2-2511.2 - Duties of local government auditors
- Section 15.2-2512 - Audit of accounts of certain county officers, boards and commissions
- Section 15.2-2512.1 - Local fiscal distress; determination by Auditor of Public Accounts; state intervention
- Section 15.2-2513 - Special budget provisions