{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/30-142.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/30-142.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/30-142.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/30-142.html"}],"law_id":358471,"edition_id":2,"section_id":358471,"structure_id":51265,"section_number":"30-142","catch_line":"Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure","history":"1979, c. 441, \u00a7 2.1-155.2; 2001, c. 844.","full_text":"Whenever the General Assembly is not in session, the Joint Legislative Audit and Review Commission may perform any of the duties of the Auditor of Public Accounts upon its determination that the Auditor is unable or unwilling to perform any of his duties by reason of incapacity, malfeasance in office, neglect of duty, conflict of interest, or criminal activity relating to the performance of his duties. Such action shall, after notice to the Auditor of Public Accounts and an opportunity to be heard, require a three-fifths vote of all Commission members and shall be effective until the House of Delegates, acting at the next regular or special session of the General Assembly, determines whether to institute impeachment proceedings against the Auditor, as provided in Article IV, Section 17 of the Constitution of Virginia or until the Joint Legislative Audit and Review Commission, by a majority vote of its membership, determines that the Auditor of Public Accounts can resume the performance of his duties. Upon institution of impeachment proceedings by the House of Delegates, the Commission may continue to perform such duties until the conclusion of impeachment proceedings.\n\n","order_by":null,"text":{"0":{"id":1333671,"text":"Whenever the General Assembly is not in session, the Joint Legislative Audit and Review Commission may perform any of the duties of the Auditor of Public Accounts upon its determination that the Auditor is unable or unwilling to perform any of his duties by reason of incapacity, malfeasance in office, neglect of duty, conflict of interest, or criminal activity relating to the performance of his duties. Such action shall, after notice to the Auditor of Public Accounts and an opportunity to be heard, require a three-fifths vote of all Commission members and shall be effective until the House of Delegates, acting at the next regular or special session of the General Assembly, determines whether to institute impeachment proceedings against the Auditor, as provided in Article IV, Section 17 of the Constitution of Virginia or until the Joint Legislative Audit and Review Commission, by a majority vote of its membership, determines that the Auditor of Public Accounts can resume the performance of his duties. Upon institution of impeachment proceedings by the House of Delegates, the Commission may continue to perform such duties until the conclusion of impeachment proceedings.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":51265,"edition_id":2,"name":"Auditor of Public Accounts","identifier":"14","label":"chapter","depth":2,"order_by":19,"parent_id":51255,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 02:39:57","date_modified":"2026-08-02 12:32:01","permalink":{"id":1426553,"object_type":"structure","relational_id":51265,"identifier":"14","token":"30\/14","url":"\/30\/14\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51255,"edition_id":2,"name":"General Assembly","identifier":"30","label":"title","depth":1,"order_by":73,"parent_id":null,"metadata":{"child_laws":476,"child_structures":87},"date_created":"2026-08-02 02:39:52","date_modified":"2026-08-02 12:31:55","permalink":{"id":1426021,"object_type":"structure","relational_id":51255,"identifier":"30","token":"30","url":"\/30\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":358451,"structure_id":51265,"section_number":"30-130","catch_line":"Election, term and compensation; vacancy","url":"\/30-130\/","token":"30\/14\/30-130","metadata":{"court_decisions":{"0":{"name":"United States v. William Welsh","case_number":"17-6355","citation":"879 F.3d 530","date":"2018-01-12","url":"https:\/\/www.courtlistener.com\/opinion\/4459227\/united-states-v-william-welsh\/","abstract":" .\u202f.\u202f. DIAZ, Circuit Judge: In January 2011, William Carl Welsh pleaded guilty in an Oregon federal .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"}}}},{"id":358452,"structure_id":51265,"section_number":"30-131","catch_line":"Official bonds","url":"\/30-131\/","token":"30\/14\/30-131","metadata":false},{"id":358453,"structure_id":51265,"section_number":"30-132","catch_line":"Employment of assistants; location of offices","url":"\/30-132\/","token":"30\/14\/30-132","metadata":false},{"id":358456,"structure_id":51265,"section_number":"30-133","catch_line":"Duties and powers generally","url":"\/30-133\/","token":"30\/14\/30-133","metadata":false},{"id":358454,"structure_id":51265,"section_number":"30-133.1","catch_line":"Additional certifications for public institutions of higher education","url":"\/30-133.1\/","token":"30\/14\/30-133.1","metadata":false},{"id":358455,"structure_id":51265,"section_number":"30-133.2","catch_line":"Annual review of the collection and distribution of retail sales and use taxes","url":"\/30-133.2\/","token":"30\/14\/30-133.2","metadata":false},{"id":358457,"structure_id":51265,"section_number":"30-134","catch_line":"Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses","url":"\/30-134\/","token":"30\/14\/30-134","metadata":false},{"id":358458,"structure_id":51265,"section_number":"30-135","catch_line":"Inspection of accounts and vouchers","url":"\/30-135\/","token":"30\/14\/30-135","metadata":false},{"id":358459,"structure_id":51265,"section_number":"30-136","catch_line":"Power as to witnesses; perjury","url":"\/30-136\/","token":"30\/14\/30-136","metadata":false},{"id":358460,"structure_id":51265,"section_number":"30-137","catch_line":"Devising system of bookkeeping and accounting for local offices; costs","url":"\/30-137\/","token":"30\/14\/30-137","metadata":false},{"id":358461,"structure_id":51265,"section_number":"30-138","catch_line":"State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty","url":"\/30-138\/","token":"30\/14\/30-138","metadata":false},{"id":358462,"structure_id":51265,"section_number":"30-139","catch_line":"To whom Auditor to report defaults or irregularities","url":"\/30-139\/","token":"30\/14\/30-139","metadata":false},{"id":358469,"structure_id":51265,"section_number":"30-140","catch_line":"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","url":"\/30-140\/","token":"30\/14\/30-140","metadata":false},{"id":358470,"structure_id":51265,"section_number":"30-141","catch_line":"Annual report","url":"\/30-141\/","token":"30\/14\/30-141","metadata":false},{"id":358471,"structure_id":51265,"section_number":"30-142","catch_line":"Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure","url":"\/30-142\/","token":"30\/14\/30-142","metadata":false}],"previous_section":{"id":358470,"structure_id":51265,"section_number":"30-141","catch_line":"Annual report","url":"\/30-141\/","token":"30\/14\/30-141","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-142\/","history_text":"

This law was first created in 1979. The record of its establishment is cataloged in chapter 441 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. Unfortunately, the 1979 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 2001, chapter 844<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1426611,"object_type":"law","relational_id":358471,"identifier":"30-142","token":"30\/14\/30-142","url":"\/30-142\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/30-142\/","token":"30\/14\/30-142","dublin_core":{"Title":"Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-142","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Whenever the General Assembly is not in session, the Joint Legislative Audit and Review Commission may perform any of the duties of the Auditor of Public Accounts upon its determination that the Auditor is unable or unwilling to perform any of his duties by reason of incapacity, malfeasance in office, neglect of duty, conflict of interest<\/span>, or criminal activity relating to the performance of his duties. Such action shall, after notice to the Auditor of Public Accounts and an opportunity to be heard, require a three-fifths vote of all Commission members and shall be effective until the House of Delegates, acting at the next regular or special session of the General Assembly, determines whether to institute impeachment<\/span> proceedings against the Auditor, as provided in Article IV, Section 17 of the Constitution of Virginia or until the Joint Legislative Audit and Review Commission, by a majority vote of its membership, determines that the Auditor of Public Accounts can resume the performance of his duties. Upon institution of impeachment<\/span> proceedings by the House of Delegates, the Commission may continue to perform such duties until the conclusion of impeachment<\/span> proceedings.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSUMPTION OF DUTIES BY JOINT LEGISLATIVE AUDIT AND REVIEW COMMISSION UPON\nFAILURE OF AUDITOR TO PERFORM; PROCEDURE (\u00a7 30-142)\n\nWhenever the General Assembly is not in session, the Joint Legislative Audit and\nReview Commission may perform any of the duties of the Auditor of Public\nAccounts upon its determination that the Auditor is unable or unwilling to\nperform any of his duties by reason of incapacity, malfeasance in office,\nneglect of duty, conflict of interest, or criminal activity relating to the\nperformance of his duties. Such action shall, after notice to the Auditor of\nPublic Accounts and an opportunity to be heard, require a three-fifths vote of\nall Commission members and shall be effective until the House of Delegates,\nacting at the next regular or special session of the General Assembly,\ndetermines whether to institute impeachment proceedings against the Auditor, as\nprovided in Article IV, Section 17 of the Constitution of Virginia or until the\nJoint Legislative Audit and Review Commission, by a majority vote of its\nmembership, determines that the Auditor of Public Accounts can resume the\nperformance of his duties. Upon institution of impeachment proceedings by the\nHouse of Delegates, the Commission may continue to perform such duties until the\nconclusion of impeachment proceedings.\n\nHISTORY: 1979, c. 441, \u00a7 2.1-155.2; 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"}}