VIRGINIA FREEDOM OF INFORMATION ACT. FINANCIAL STATEMENTS CITY REQUIRES MERCHANTS TO FILE WITH ITS PURCHASING DEPARTMENT ARE OFFICIAL RECORDS OF CITY AND AS SUCH, ARE SUBJECT TO REQUIRED PUBLIC DISCLOSURE UPON PROPER REQUEST.

January 23, 1979

The Honorable Calvin W. Fowler
Member, House of Delegates

78-79 315

You have asked whether the Virginia Freedom of Information Act requires public disclosure of financial statements which the City of Danville requires all merchants selling goods and services to the city to file with the city purchasing department.

The Virginia Freedom of Information Act provides in §2.1-342(a) of the Code of Virginia (1950), as amended, that, except as otherwise specifically provided by law, all official records of governmental agencies are public records and shall be available for inspection and copying upon request. The records you describe are clearly official records within the meaning of that term as set out in §2.1-341(b). None of the specific exemptions in §§2.1-342(b)(1) through 2.l-342(b)(6) applies to these records. I, therefore, conclude that the financial statements you describe are official records of the city and are subject to required public disclosure upon proper request in accordance with the Virginia Freedom of Information Act.