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§ 15.2-6413 Forms of accounts and records; audit of same

The accounts and records of an authority showing the receipt and disbursement of funds from whatever source derived shall be in such form as the Auditor of Public Accounts prescribes, provided that such accounts correspond as nearly as possible to the accounts and records for such matters maintained by corporate enterprises. The accounts and records of an authority shall be subject to audit pursuant to § 30-140, and the costs of such audit services shall be borne by the authority. An authority’s fiscal year shall be the same as the Commonwealth’s.

History

This law was first created in 1997. The record of its establishment is cataloged in chapters 276 and 587 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.

1997, cc. 276, 587, § 15.1-1723.

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