General Provisions

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 1 of the Code of Virginia, titled “General Provisions.” It is part of Chapter 8 “Department of Accounts”, which is part of Part C “State Agencies Related to the General Operation of Government”, which is part of Subtitle I “Organization of State Government”, which is part of Title 2.2 “Administration of Government”. It contains 17 laws.

It’s comprised of the following 17 sections.

§ 2.2-800	Department of Accounts created; appointment of Comptroller; oath
§ 2.2-801	Comptroller to appoint administrative assistants, etc
§ 2.2-802	General accounting and clearance through Comptroller
§ 2.2-803	Financial accounting and control
§ 2.2-803.1	Processing of payroll and other transactions by certain institutions of higher education
§ 2.2-804	Recovery of certain improper payments to state officers and employees
§ 2.2-805	Fiscal year
§ 2.2-806	Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments
§ 2.2-807	Monthly reports of state departments, divisions, etc., receiving public funds
§ 2.2-808	Collection of delinquent taxes
§ 2.2-809	When accounts on Comptroller's books to be balanced; general ledger of accounts
§ 2.2-810	Judges and clerks to certify to Supreme Court lists of all allowances made by courts
§ 2.2-811	Cancellation of state bonds received in settlement of claims
§ 2.2-812	What Comptroller may do with old books and papers
§ 2.2-813	Annual report of Comptroller to Governor
§ 2.2-813.1	Biannual disclosure by Comptroller of revenue sources collected
§ 2.2-813.2	Biannual disclosure by Comptroller of other obligations of the Commonwealth