Auditor of Public Accounts

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This is Chapter 14 of the Code of Virginia, titled “Auditor of Public Accounts.” It is part of Title 30 “General Assembly”. It contains 15 laws.

It’s comprised of the following 15 sections.

§ 30-130	Election, term and compensation; vacancy
§ 30-131	Official bonds
§ 30-132	Employment of assistants; location of offices
§ 30-133	Duties and powers generally
§ 30-133.1	Additional certifications for public institutions of higher education
§ 30-133.2	Annual review of the collection and distribution of retail sales and use taxes
§ 30-134	Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses
§ 30-135	Inspection of accounts and vouchers
§ 30-136	Power as to witnesses; perjury
§ 30-137	Devising system of bookkeeping and accounting for local offices; costs
§ 30-138	State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty
§ 30-139	To whom Auditor to report defaults or irregularities
§ 30-140	Certain political subdivisions to file report of audit; period in which report kept as public record; when audit not required; sworn statement of exempted entities; publication of summary of financial condition; repeal of conflicting provisions
§ 30-141	Annual report
§ 30-142	Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure