15.2-2510 - Comparative report of local government revenues and expenditures.
§ 15.2-2510. Comparative report of local government revenues and expenditures.
A. The treasurer or other chief financial officer of each locality shall fileannually on or before November 30 with the Auditor of Public Accounts adetailed statement prepared according to the Auditor's specifications showingthe amount of revenues, expenditures and fund balances of the locality forthe preceding fiscal year, accompanied by the locality's audited financialreport.
B. If such annual statement is not filed with the Auditor of Public Accounts,he may perform such work as is necessary to comply with the provisions ofthis section or hire certified public accountants to do such work. In eitherevent the expenses of such work shall be charged to and paid by the localityfailing to supply the required information.
C. The Auditor of Public Accounts shall prepare and publish annually byJanuary 31 a statement showing in detail the total and per capita revenuesand expenditures of all localities for the preceding fiscal year. Thestatement shall contain such analytical tables, explanations and comparisonsas may lead to a clear understanding of such information and make theinformation readily accessible to the readers.
The Auditor of Public Accounts shall mail or deliver by February 1 of eachyear a copy of the statement to the members of the General Assembly, to themembers and clerks of the local governing bodies, and until the supply isexhausted to every citizen who may request a copy.
The provisions of this section shall apply to all counties and cities, to alltowns having a population of 3,500 or over, and to all towns constituting aseparate school division regardless of their population.
(Code 1950, § 15-581; 1962, c. 623, § 15.1-166; 1978, c. 725; 1981, c. 139;1997, c. 587.)