§ 30-130 Election, term and compensation; vacancy
§ 30-131 Official bonds
§ 30-132 Employment of assistants; location of offices
§ 30-133 Duties and powers generally
§ 30-133.1 Additional certifications for public institutions of higher education
§ 30-133.2 Annual review of the collection and distribution of retail sales and use taxes
§ 30-134 Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses
§ 30-135 Inspection of accounts and vouchers
§ 30-136 Power as to witnesses; perjury
§ 30-137 Devising system of bookkeeping and accounting for local offices; costs
§ 30-138 State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty
§ 30-139 To whom Auditor to report defaults or irregularities
§ 30-140 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
§ 30-141 Annual report
§ 30-142 Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure

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Terms Used In Virginia Code > Title 30 > Chapter 14 - Auditor of Public Accounts

  • Abuse: means any act or failure to act by an employee or other person responsible for the care of an individual in a facility or program operated, licensed, or funded by the Department, excluding those operated by the Department of Corrections, that was performed or was failed to be performed knowingly, recklessly, or intentionally, and that caused or might have caused physical or psychological harm, injury, or death to an individual receiving care or treatment for mental illness, developmental disabilities, or substance abuse. See Virginia Code 37.2-100
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Authority: means a regional passenger rail station authority created pursuant to this chapter. See Virginia Code 33.2-3800
  • authority: means a public body and a body corporate and politic organized in accordance with the provisions of Chapter 6 (§ Virginia Code 37.2-100
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the board of directors of the authority. See Virginia Code 33.2-3800
  • Board: means the State Board of Behavioral Health and Developmental Services. See Virginia Code 37.2-100
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Community services board: means the public body established pursuant to § Virginia Code 37.2-100
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credit union: means a cooperative, nonprofit corporation organized under the laws of the Commonwealth and authorized to do business under this chapter for the purposes of encouraging thrift among its members, creating a source of credit at fair and reasonable rates of interest, providing an opportunity for its members to use and control their own money on a democratic basis in order to improve their economic and social condition, and conducting any other business, engaging in any other activity, and providing any other service that may be of benefit to its members, consistent with the provisions of this chapter and any regulations adopted by the Commission under this chapter. See Virginia Code 6.2-1300
  • Department: means the Department of Behavioral Health and Developmental Services. See Virginia Code 37.2-100
  • Developmental disability: means a severe, chronic disability of an individual that (i) is attributable to a mental or physical impairment, or a combination of mental and physical impairments, other than a sole diagnosis of mental illness; (ii) is manifested before the individual reaches 22 years of age; (iii) is likely to continue indefinitely; (iv) results in substantial functional limitations in three or more of the following areas of major life activity: self-care, receptive and expressive language, learning, mobility, self-direction, capacity for independent living, or economic self-sufficiency; and (v) reflects the individual's need for a combination and sequence of special interdisciplinary or generic services, individualized supports, or other forms of assistance that are of lifelong or extended duration and are individually planned and coordinated. See Virginia Code 37.2-100
  • Developmental services: means planned, individualized, and person-centered services and supports provided to individuals with developmental disabilities for the purpose of enabling these individuals to increase their self-determination and independence, obtain employment, participate fully in all aspects of community life, advocate for themselves, and achieve their fullest potential to the greatest extent possible. See Virginia Code 37.2-100
  • Devise: To gift property by will.
  • Entity: means any corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or other legal or commercial entity. See Virginia Code 6.2-100
  • Executor: A male person named in a will to carry out the decedent
  • Facility: means a state or licensed hospital, training center, psychiatric hospital, or other type of residential or outpatient mental health or developmental services facility. See Virginia Code 37.2-100
  • Facility: includes structures that are not owned by the authority or its members but are subject to a cooperative arrangement pursuant to subdivision 13 of § Virginia Code 33.2-3800
  • Family member: means an immediate family member of an individual receiving services or the principal caregiver of that individual. See Virginia Code 37.2-100
  • Governing bodies: means the county boards of supervisors, city and town councils, and boards of visitors of institutions of higher education that are members of the authority. See Virginia Code 33.2-3800
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Virginia Code 1-257
  • individual: means a current direct recipient of public or private mental health, developmental, or substance abuse treatment, rehabilitation, or habilitation services and includes the terms "consumer" "patient" "resident" "recipient" or "client. See Virginia Code 37.2-100
  • inhabitants: means with reference to any county, city, town, political subdivision of the Commonwealth or any combination thereof, the natural persons in such county, city, town, political subdivision or combination as shown by the unadjusted United States decennial census last preceding the time at which any provision dependent upon population is being applied or the time as of which it is being construed. See Virginia Code 1-235
  • Intellectual disability: means a disability, originating before the age of 18 years, characterized concurrently by (i) significant subaverage intellectual functioning as demonstrated by performance on a standardized measure of intellectual functioning, administered in conformity with accepted professional practice, that is at least two standard deviations below the mean and (ii) significant limitations in adaptive behavior as expressed in conceptual, social, and practical adaptive skills. See Virginia Code 37.2-100
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • licensed: means a state hospital and a licensed hospital that provides care and treatment for persons with mental illness. See Virginia Code 37.2-100
  • Licensed hospital: means a hospital or institution, including a psychiatric unit of a general hospital, that is licensed pursuant to the provisions of this title. See Virginia Code 37.2-100
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Locality: has the meaning assigned to it in § 1-221. See Virginia Code 33.2-100
  • Members: means the counties, cities, towns, and institutions of higher education that comprise the authority. See Virginia Code 33.2-3800
  • Mental illness: means a disorder of thought, mood, emotion, perception, or orientation that significantly impairs judgment, behavior, capacity to recognize reality, or ability to address basic life necessities and requires care and treatment for the health, safety, or recovery of the individual or for the safety of others. See Virginia Code 37.2-100
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or other legal or commercial entity. See Virginia Code 6.2-100
  • Personal property: All property that is not real property.
  • Personal representative: includes the executor of a will or the administrator of the estate of a decedent, the administrator of such estate with the will annexed, the administrator of such estate unadministered by a former representative, whether there is a will or not, any person who is under the order of a circuit court to take into his possession the estate of a decedent for administration, and every other curator of a decedent's estate, for or against whom suits may be brought for causes of action that accrued to or against the decedent. See Virginia Code 1-234
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Region: means Planning District 4. See Virginia Code 33.2-3800
  • Reserves: means the total of allowances for loan losses, regular, special, and any other type of funds held in reserve. See Virginia Code 6.2-1300
  • Shares: means the interest of a member having an account in a credit union. See Virginia Code 6.2-1300
  • state agency: means the same as that term is defined in § Virginia Code 1-206
  • State hospital: means a hospital, psychiatric institute, or other institution operated by the Department that provides care and treatment for persons with mental illness. See Virginia Code 37.2-100
  • Substance abuse: means the use of drugs, enumerated in the Virginia Drug Control Act (§ Virginia Code 37.2-100
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Training center: means a facility operated by the Department that provides training, habilitation, or other individually focused supports to persons with intellectual disability. See Virginia Code 37.2-100
  • Trustee: A person or institution holding and administering property in trust.
  • Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.