{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/2.2-805.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/2.2-805.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/2.2-805.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/2.2-805.html"}],"law_id":353470,"edition_id":2,"section_id":353470,"structure_id":50615,"section_number":"2.2-805","catch_line":"Fiscal year","history":"Code 1950, \u00a7 2-165; 1966, c. 677, \u00a7 2.1-197; 2001, c. 844.","full_text":"The fiscal year shall commence on the first day of July and end on the thirtieth day of June.\n\n","order_by":null,"text":{"0":{"id":1316815,"text":"The fiscal year shall commence on the first day of July and end on the thirtieth day of June.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":50615,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":5,"order_by":1,"parent_id":50614,"metadata":{"child_laws":17,"child_structures":0},"date_created":"2026-08-02 02:30:00","date_modified":"2026-08-02 12:26:52","permalink":{"id":1400815,"object_type":"structure","relational_id":50615,"identifier":"1","token":"2.2\/I\/C\/8\/1","url":"\/2.2\/I\/C\/8\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50614,"edition_id":2,"name":"Department of Accounts","identifier":"8","label":"chapter","depth":4,"order_by":3,"parent_id":50331,"metadata":{"child_laws":20,"child_structures":2},"date_created":"2026-08-02 02:30:00","date_modified":"2026-08-02 12:26:52","permalink":{"id":1400813,"object_type":"structure","relational_id":50614,"identifier":"8","token":"2.2\/I\/C\/8","url":"\/2.2\/I\/C\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50331,"edition_id":2,"name":"State Agencies Related to the General Operation of Government","identifier":"C","label":"part","depth":3,"order_by":3,"parent_id":50327,"metadata":{"child_laws":338,"child_structures":53},"date_created":"2026-08-02 02:26:50","date_modified":"2026-08-02 12:26:51","permalink":{"id":1399455,"object_type":"structure","relational_id":50331,"identifier":"C","token":"2.2\/I\/C","url":"\/2.2\/I\/C\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50327,"edition_id":2,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":50326,"metadata":{"child_laws":1084,"child_structures":230},"date_created":"2026-08-02 02:26:49","date_modified":"2026-08-02 12:26:45","permalink":{"id":1398457,"object_type":"structure","relational_id":50327,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50326,"edition_id":2,"name":"Administration of Government","identifier":"2.2","label":"title","depth":1,"order_by":3,"parent_id":null,"metadata":{"child_laws":1509,"child_structures":292},"date_created":"2026-08-02 02:26:49","date_modified":"2026-08-02 12:26:45","permalink":{"id":1398455,"object_type":"structure","relational_id":50326,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":353464,"structure_id":50615,"section_number":"2.2-800","catch_line":"Department of Accounts created; appointment of Comptroller; oath","url":"\/2.2-800\/","token":"2.2\/I\/C\/8\/1\/2.2-800","metadata":false},{"id":353465,"structure_id":50615,"section_number":"2.2-801","catch_line":"Comptroller to appoint administrative assistants, etc","url":"\/2.2-801\/","token":"2.2\/I\/C\/8\/1\/2.2-801","metadata":false},{"id":353466,"structure_id":50615,"section_number":"2.2-802","catch_line":"General accounting and clearance through Comptroller","url":"\/2.2-802\/","token":"2.2\/I\/C\/8\/1\/2.2-802","metadata":false},{"id":353468,"structure_id":50615,"section_number":"2.2-803","catch_line":"Financial accounting and control","url":"\/2.2-803\/","token":"2.2\/I\/C\/8\/1\/2.2-803","metadata":false},{"id":353467,"structure_id":50615,"section_number":"2.2-803.1","catch_line":"Processing of payroll and other transactions by certain institutions of higher education","url":"\/2.2-803.1\/","token":"2.2\/I\/C\/8\/1\/2.2-803.1","metadata":false},{"id":353469,"structure_id":50615,"section_number":"2.2-804","catch_line":"Recovery of certain improper payments to state officers and employees","url":"\/2.2-804\/","token":"2.2\/I\/C\/8\/1\/2.2-804","metadata":false},{"id":353470,"structure_id":50615,"section_number":"2.2-805","catch_line":"Fiscal year","url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805","metadata":false},{"id":353471,"structure_id":50615,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806","metadata":false},{"id":353472,"structure_id":50615,"section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807","metadata":{"court_decisions":""}},{"id":353473,"structure_id":50615,"section_number":"2.2-808","catch_line":"Collection of delinquent taxes","url":"\/2.2-808\/","token":"2.2\/I\/C\/8\/1\/2.2-808","metadata":{"court_decisions":""}},{"id":353474,"structure_id":50615,"section_number":"2.2-809","catch_line":"When accounts on Comptroller's books to be balanced; general ledger of accounts","url":"\/2.2-809\/","token":"2.2\/I\/C\/8\/1\/2.2-809","metadata":{"court_decisions":""}},{"id":353475,"structure_id":50615,"section_number":"2.2-810","catch_line":"Judges and clerks to certify to Supreme Court lists of all allowances made by courts","url":"\/2.2-810\/","token":"2.2\/I\/C\/8\/1\/2.2-810","metadata":false},{"id":353476,"structure_id":50615,"section_number":"2.2-811","catch_line":"Cancellation of state bonds received in settlement of claims","url":"\/2.2-811\/","token":"2.2\/I\/C\/8\/1\/2.2-811","metadata":false},{"id":353477,"structure_id":50615,"section_number":"2.2-812","catch_line":"What Comptroller may do with old books and papers","url":"\/2.2-812\/","token":"2.2\/I\/C\/8\/1\/2.2-812","metadata":false},{"id":353480,"structure_id":50615,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813","metadata":false},{"id":353478,"structure_id":50615,"section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1","metadata":false},{"id":353479,"structure_id":50615,"section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2","metadata":{"court_decisions":""}}],"previous_section":{"id":353469,"structure_id":50615,"section_number":"2.2-804","catch_line":"Recovery of certain improper payments to state officers and employees","url":"\/2.2-804\/","token":"2.2\/I\/C\/8\/1\/2.2-804","metadata":false},"next_section":{"id":353471,"structure_id":50615,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-805\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 677; in 2001, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0844\">844<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1400841,"object_type":"law","relational_id":353470,"identifier":"2.2-805","token":"2.2\/I\/C\/8\/1\/2.2-805","url":"\/2.2-805\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805","dublin_core":{"Title":"Fiscal year","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-805","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The fiscal year shall commence on the first day of July and end on the thirtieth day of June.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFISCAL YEAR (\u00a7 2.2-805)\n\nThe fiscal year shall commence on the first day of July and end on the thirtieth\nday of June.\n\nHISTORY: Code 1950, \u00a7 2-165; 1966, c. 677, \u00a7 2.1-197; 2001, c. 844.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}