The following is not intended and should not be interpreted as a contract of any nature, either stated or implied. The Auditor of Public Accounts reserves the right to change these practices and procedures at any time without prior notice.
Note that the following policies only apply to content on this website. Some links on this site may take you to pages controlled by a different entity, whose practices are not under the APA's control.
This website and all related software and hardware are intended for the communication, transmission, processing and storage of information by the Commonwealth of Virginia. Unauthorized attempts to modify any information stored on this system, to defeat or circumvent security features, or to utilize this system for other than its intended purposes are prohibited and may result in criminal prosecution.
Reference herein to any specific commercial products, processes, or services by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the Commonwealth of Virginia. The information and statements contained on this server shall not be used for the purposes of advertising, nor to imply the endorsement or recommendation of the Commonwealth of Virginia.
While the Auditor of Public Accounts makes every effort to ensure the timeliness and accuracy of the information on this site, the Department makes no representations or warranties with respect to completeness, or suitability for any purpose. Neither the Auditor of Public Accounts nor its employees will be liable for any loss, damage or inconvenience arising from the use of the information contained on or accessible from this site, including linked information. You should check any information before acting or relying upon it.
We endeavor to collect only the minimum amount of information needed to provide services. We only use the information in our web server logs to improve the content of our web services and to help us understand how people are using our pages. This information may include the following:
While the Auditor of Public Accounts makes every effort to ensure the timeliness and accuracy of the information on this site, the Department makes no representations or warranties with respect to completeness, or suitability for any purpose. Neither the Auditor of Public Accounts nor its employees will be liable for any loss, damage or inconvenience arising from the use of the information contained on or accessible from this site, including linked information. You should check any information before acting or relying upon it.
This website contains hypertext links to other websites and pages containing information created and maintained by public and private organizations other than the Auditor of Public Accounts. The APA, at its sole discretion, will determine which external websites are linked to. The inclusion of a hypertext link to an external website is not intended as an endorsement of any product or service offered or referenced on the linked website, the organizations sponsoring said website, or any views that might be expressed or referenced in the website.
Hypertext links to external websites and pages may be removed or replaced at the sole discretion of the APA at any time without notice. If any link on our website is not working, please e-mail our webmaster or contact us using the information provided on our homepage.
Through its Web Accessibility Initiative (WAI), The World Wide Web Consortium (W3C) is promoting a high degree of Web access for people with disabilities. The Auditor of Public Accounts makes every effort to comply with their standards (WCAG 1.0) including the use of their validation tools in order to make this website easily accessible for everyone.
The Virginia Freedom of Information Act (FOIA), located at 2.2-3700 et. seq. of the Code of Virginia, guarantees citizens of the Commonwealth and representatives of the media access to public records held by public bodies, public officials, and public employees.
TA public record is any writing or recording -- regardless of whether it is a paper record, an electronic file, an audio or video recording, or any other format -- that is prepared or owned by, or in the possession of a public body or its officers, employees or agents in the transaction of public business. All public records are presumed to be open, and may only be withheld if a specific, statutory exemption applies.
The policy of FOIA states that the purpose of FOIA is to promote an increased awareness by all persons of governmental activities. In furthering this policy, FOIA requires that the law be interpreted liberally, in favor of access, and that any exemption allowing public records to be withheld must be interpreted narrowly.
Your FOIA Rights: