{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/2.2-813.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/2.2-813.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/2.2-813.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/2.2-813.2.html"}],"law_id":353479,"edition_id":2,"section_id":353479,"structure_id":50615,"section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","history":"2007, c. 62.","full_text":"To assist in the managing, planning, and budgeting of the state’s financial resources, the Comptroller, in conjunction with the Secretary of Finance, shall report biannually to the Governor and the members of the General Assembly each off-balance sheet financial obligation of the Commonwealth, itemized by agency, board, institution, or authority of the Commonwealth, and such other obligations of the Commonwealth that are estimated by the Comptroller to be incurred.\n\n","order_by":null,"text":{"0":{"id":1316826,"text":"To assist in the managing, planning, and budgeting of the state’s financial resources, the Comptroller, in conjunction with the Secretary of Finance, shall report biannually to the Governor and the members of the General Assembly each off-balance sheet financial obligation of the Commonwealth, itemized by agency, board, institution, or authority of the Commonwealth, and such other obligations of the Commonwealth that are estimated by the Comptroller to be incurred.","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":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},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-813.2\/","history_text":"

This law was first created in 2007. The record of its establishment is cataloged in chapter 62<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1400881,"object_type":"law","relational_id":353479,"identifier":"2.2-813.2","token":"2.2\/I\/C\/8\/1\/2.2-813.2","url":"\/2.2-813.2\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2","dublin_core":{"Title":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-813.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

To assist in the managing, planning, and budgeting of the state’s financial resources, the Comptroller, in conjunction with the Secretary of Finance, shall report biannually to the Governor and the members of the General Assembly each off-balance sheet financial obligation of the Commonwealth, itemized by agency, board, institution, or authority of the Commonwealth, and such other obligations of the Commonwealth that are estimated by the Comptroller to be incurred.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBIANNUAL DISCLOSURE BY COMPTROLLER OF OTHER OBLIGATIONS OF THE COMMONWEALTH (\u00a7\n2.2-813.2)\n\nTo assist in the managing, planning, and budgeting of the state’s\nfinancial resources, the Comptroller, in conjunction with the Secretary of\nFinance, shall report biannually to the Governor and the members of the General\nAssembly each off-balance sheet financial obligation of the Commonwealth,\nitemized by agency, board, institution, or authority of the Commonwealth, and\nsuch other obligations of the Commonwealth that are estimated by the Comptroller\nto be incurred.\n\nHISTORY: 2007, c. 62.","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"}}