30-133 - Duties and powers generally.
§ 30-133. Duties and powers generally.
A. The Auditor of Public Accounts shall audit all the accounts of every statedepartment, officer, board, commission, institution or other agency handlingany state funds. In the performance of such duties and the exercise of suchpowers he may employ the services of certified public accountants, providedthe cost thereof shall not exceed such sums as may be available out of theappropriation provided by law for the conduct of his office.
B. The Auditor of Public Accounts shall review the information required in §2.2-1501 to determine that state agencies are providing and reportingappropriate information on financial and performance measures, and theAuditor shall review the accuracy of the management systems used toaccumulate and report the results. The Auditor shall report annually to theGeneral Assembly the results of such audits and make recommendations, ifindicated, for new or revised accountability or performance measures to beimplemented for the agencies audited.
C. The Auditor of Public Accounts shall prepare, by November 1, a summary ofthe results of all of the audits and other oversight responsibilitiesperformed for the most recently ended fiscal year. The Auditor of PublicAccounts shall present this summary to the Senate Finance, HouseAppropriations and House Finance Committees on the day the Governor presentsto the General Assembly the Executive Budget in accordance with §§ 2.2-1508and 2.2-1509 or at the direction of the respective Chairman of the SenateFinance, House Appropriations or House Finance Committees at one of theircommittee meetings prior to the meeting above.
D. As part of his normal oversight responsibilities, the Auditor of PublicAccounts shall incorporate into his audit procedures and processes a reviewprocess to ensure that the Commonwealth's payments to counties, cities, andtowns under Chapter 35.1 (§ 58.1-3523 et seq.) of Title 58.1 are consistentwith the provisions of § 58.1-3524. The Auditor of Public Accounts shallreport to the Governor and the Chairman of the Senate Finance Committeeannually any material failure by a locality or the Commonwealth to complywith the provisions of Chapter 35.1 of Title 58.1.
E. The Auditor of Public Accounts when called upon by the Governor shallexamine the accounts of any institution maintained in whole or in part by theCommonwealth and, upon the direction of the Comptroller, shall examine theaccounts of any officer required to settle his accounts with him; and uponthe direction of any other state officer at the seat of government he shallexamine the accounts of any person required to settle his accounts with suchofficer.
F. Upon the written request of any member of the General Assembly, theAuditor of Public Accounts shall furnish the requested information andprovide technical assistance upon any matter requested by such member.
G. In compliance with the provisions of the federal Single Audit ActAmendments of 1996, Public Law 104-156, the Joint Legislative Audit andReview Commission may authorize the Auditor of Public Accounts to auditbiennially the accounts pertaining to federal funds received by statedepartments, officers, boards, commissions, institutions or other agencies.
H. 1. The Auditor of Public Accounts shall compile and maintain on itsInternet website a searchable database providing certain state expenditure,revenue, and demographic information as described in this subsection. Inmaintaining the database, the Auditor of Public Accounts shall work with andcoordinate his efforts with the Joint Legislative Audit and Review Commissionin obtaining, summarizing, and compiling the information to avoid duplicationof efforts. The database shall be updated each year by October 15 to providethe information required in this subsection for the 10 most recently endedfiscal years of the Commonwealth.
The online database shall be made available to citizens of the Commonwealthto allow public access to historical revenue collections and appropriationswith related demographic information, to the extent that the information isavailable and provided to the Auditor of Public Accounts. All statedepartments, courts officers, boards, commissions, institutions, or otheragencies of the Commonwealth shall furnish all information requested by theAuditor of Public Accounts and shall cooperate with him to the fullest extent.
For purposes of reporting information and implementing the database pursuantto this subsection, the Auditor of Public Accounts shall include allappropriated funds and other sources under the control of state-supportedinstitutions of higher education, except for the activity of private gifts,including endowment funds and unrestricted gifts referenced in § 23-9.2. Theexclusion of this activity does not affect the public access to these recordsunless otherwise specifically exempted by law.
2. The database shall contain the following for each of the 10 most recentlyended fiscal years of the Commonwealth:
a. Major categories of spending by each secretariat and for major agencies,to include for each agency and institution a register of all funds expended,showing vendor name, date of payment, amount, and a description of the typeof expense, including also credit card purchases with the same information tothe extent that the information exists;
b. The number of full-time state employees;
c. Total fiscal year revenues from state taxes, fees, and other charges, andtotal fiscal year revenues from state taxes, fees, and other charges computedon a per capita basis and as a percentage of personal income in theCommonwealth;
d. With regard to state taxes, fees, and other charges computed on a percapita basis and as a percentage of personal income, a comparison of suchstatistics for Virginia with the same statistics for other states;
e. Total fiscal year revenues from federal sources, including the majorcategories of spending for such revenues;
f. Total population and total population by various age groups including, butnot limited to, school-age population and the population of persons 65 yearsof age and older;
g. Student enrollment in grades K through 12;
h. Enrollment in public institutions of higher education of the Commonwealth;
i. Enrollment in private institutions of higher education in the Commonwealth;
j. The annual prison population;
k. Virginia adjusted gross income and Virginia taxable income by various agegroups;
l. The number of citizens in the Commonwealth receiving food stamps;
m. The number of driver's licenses issued;
n. The number of registered motor vehicles;
o. The number of full-time private sector employees;
p. The number of households;
q. The number of prepaid tuition contracts outstanding pursuant to Chapter4.9 (§ 23-38.75 et seq.) of Title 23 and the estimated total liability undersuch contracts;
r. Any state audit or report relating to the programs or activities of anagency;
s. Information on capital outlay payments including, but not limited to,project title, funding date, completion date, appropriations, year-to-dateexpenditures, and unexpended appropriations;
t. Annual bonded indebtedness that shall include, but not be limited to, theamount of the total original obligation stated in terms of principal andinterest, the term of the obligation, the amounts of principal and interestpreviously paid to reduce the obligation, the balance remaining of theobligation, and any refinancing of the obligation; and
u. Other data as the Auditor deems appropriate relating to the Commonwealthof Virginia.
3. The Auditor of Public Accounts shall incorporate into the database thefollowing additional elements as they become available through improvedenterprise applications or other systems:
a. Commodities including, but not limited to, line item expenditures;
b. Virginia Performs data as it directly relates to funding actions orexpenditures;
c. Descriptive purpose for funding action or expenditure;
d. Statute or act of General Assembly authorizing the issuance of bonds; and
e. Copies of actual grants and contracts.
4. By October 15 of each year, the Auditor shall also produce a paper copy ora computer file containing the information described in this subsection andshall distribute the copy or file to newspapers of general circulation in theCommonwealth. The distribution shall include the address of the Internetwebsite for the searchable database.
I. As a part of audits conducted pursuant to subsection A, the Auditor ofPublic Accounts shall review compliance with requirements establishedpursuant to the provisions of § 2.2-519 and the requirements of the VirginiaDebt Collection Act (§ 2.2-4800 et seq.).
(Code 1950, §§ 2-127, 2-132, 2-135; 1950, p. 664; 1966, c. 677, §§ 2.1-155,2.1-160, 2.1-163; 1972, c. 582; 1973, c. 507; 1985, c. 315; 1998, Sp. Sess.,c. 2; 2001, c. 844; 2002, c. 727; 2003, c. 270; 2004, Sp. Sess. I, c. 1;2005, c. 494; 2007, c. 577; 2008, c. 637; 2009, cc. 758, 812; 2010, c. 671.)