“Over the past year or so, Virginians have learned remarkable things about the debt and liabilities lurking in the balance sheets of local governments and quasi-state authorities. … No one has been searching systematically for these fiscal landmines, so taxpayers have no idea what other surprises might be buried out of sight. In a sign of progress, Eric M. Sandridge, audit director for the Auditor of Public Accounts, has cast light into one shadowy area — the finances of Virginia’s public colleges and universities.”