Virginia Regulatory Town Hall
Agency
Auditor of Public Accounts
Guidance Document Information
Title Specifications for Audits of Counties, Cities, and Towns
Document ID CCT SPEC25
Summary Sets standards for audits of local governments in Virginia. The specifications apply to all audits of counties, cities, towns with populations of 3,500 or more, and towns operating a separate school division.
Effective Date 6/1/2025
link View document text     Posted On 12/31/2025                 External Link
Explanation or Citations Code of Virginia 15.2-2511

This document applies to all boards for this agency
Public Comment Forums / Change History
Proposed Change Register Date Status
The Auditor of Public Accounts is proposing the addition of new required audit procedures at Chapter 3 of the Specifications for Audits of Counties, Cities, and Towns for the Fiscal Year 2020 publication. The proposed guidance and audit procedures will be incorporated as a new Section 3-17. These .... 2/3/2020 Forum ended on 3/3/2020 with 1 Comment.


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