{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/10.1-1025.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/10.1-1025.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/10.1-1025.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/10.1-1025.html"}],"law_id":59429,"edition_id":1,"section_id":59429,"structure_id":15219,"section_number":"10.1-1025","catch_line":"Forms of accounts and records; audit of same","history":"1992, c. 426; 2018, cc. 57, 307.","full_text":"The accounts and records of the Foundation 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 shall correspond as nearly as possible to the accounts and records for such matters maintained by similar enterprises. The accounts and records of the Foundation shall be subject to audit by the Auditor of Public Accounts or his legal representative as determined necessary by the Auditor of Public Accounts, and the costs of such audit services shall be borne by the Foundation. The Foundation’s fiscal year shall be the same as the Commonwealth’s.","order_by":null,"text":{"0":{"id":217780,"text":"The accounts and records of the Foundation 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 shall correspond as nearly as possible to the accounts and records for such matters maintained by similar enterprises. The accounts and records of the Foundation shall be subject to audit by the Auditor of Public Accounts or his legal representative as determined necessary by the Auditor of Public Accounts, and the costs of such audit services shall be borne by the Foundation. The Foundation’s fiscal year shall be the same as the Commonwealth’s.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15219,"edition_id":1,"name":"Virginia Land Conservation Foundation","identifier":"10.2","label":"chapter","depth":3,"order_by":1,"parent_id":12893,"metadata":{},"date_created":"2026-06-26 03:53:07","date_modified":"2026-06-26 03:53:07","permalink":{"id":143549,"object_type":"structure","relational_id":15219,"identifier":"10.2","token":"10.1\/I\/10.2","url":"\/10.1\/I\/10.2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12893,"edition_id":1,"name":"Activities Administered by the Department of Conservation and Recreation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12740,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":143315,"object_type":"structure","relational_id":12893,"identifier":"I","token":"10.1\/I","url":"\/10.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12740,"edition_id":1,"name":"Conservation","identifier":"10.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":143313,"object_type":"structure","relational_id":12740,"identifier":"10.1","token":"10.1","url":"\/10.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80745,"structure_id":15219,"section_number":"10.1-1017","catch_line":"Foundation created","url":"\/10.1-1017\/","token":"10.1\/I\/10.2\/10.1-1017","metadata":false},{"id":71549,"structure_id":15219,"section_number":"10.1-1018","catch_line":"Virginia Land Conservation Board of Trustees; membership; terms; vacancies; compensation and expenses","url":"\/10.1-1018\/","token":"10.1\/I\/10.2\/10.1-1018","metadata":false},{"id":77430,"structure_id":15219,"section_number":"10.1-1018.1","catch_line":"Reporting","url":"\/10.1-1018.1\/","token":"10.1\/I\/10.2\/10.1-1018.1","metadata":false},{"id":79651,"structure_id":15219,"section_number":"10.1-1019","catch_line":"Executive secretary; land management","url":"\/10.1-1019\/","token":"10.1\/I\/10.2\/10.1-1019","metadata":false},{"id":86514,"structure_id":15219,"section_number":"10.1-1020","catch_line":"Virginia Land Conservation Fund; purposes of Foundation","url":"\/10.1-1020\/","token":"10.1\/I\/10.2\/10.1-1020","metadata":false},{"id":87197,"structure_id":15219,"section_number":"10.1-1021","catch_line":"Powers of the Foundation","url":"\/10.1-1021\/","token":"10.1\/I\/10.2\/10.1-1021","metadata":false},{"id":73324,"structure_id":15219,"section_number":"10.1-1021.1","catch_line":"Geographic distribution of land protected","url":"\/10.1-1021.1\/","token":"10.1\/I\/10.2\/10.1-1021.1","metadata":false},{"id":67856,"structure_id":15219,"section_number":"10.1-1021.2","catch_line":"Additional powers of the Foundation; requests for conservation easement dispute mediation","url":"\/10.1-1021.2\/","token":"10.1\/I\/10.2\/10.1-1021.2","metadata":false},{"id":69719,"structure_id":15219,"section_number":"10.1-1022","catch_line":"Expenditure of restricted funds","url":"\/10.1-1022\/","token":"10.1\/I\/10.2\/10.1-1022","metadata":false},{"id":66543,"structure_id":15219,"section_number":"10.1-1022.1","catch_line":"Expenditure of funds for natural area protection","url":"\/10.1-1022.1\/","token":"10.1\/I\/10.2\/10.1-1022.1","metadata":false},{"id":64478,"structure_id":15219,"section_number":"10.1-1023","catch_line":"Certain expenditures prohibited","url":"\/10.1-1023\/","token":"10.1\/I\/10.2\/10.1-1023","metadata":false},{"id":82201,"structure_id":15219,"section_number":"10.1-1024","catch_line":"Gifts and bequests to Foundation","url":"\/10.1-1024\/","token":"10.1\/I\/10.2\/10.1-1024","metadata":false},{"id":59429,"structure_id":15219,"section_number":"10.1-1025","catch_line":"Forms of accounts and records; audit of same","url":"\/10.1-1025\/","token":"10.1\/I\/10.2\/10.1-1025","metadata":false},{"id":57957,"structure_id":15219,"section_number":"10.1-1026","catch_line":"Cooperation of state agencies","url":"\/10.1-1026\/","token":"10.1\/I\/10.2\/10.1-1026","metadata":false}],"previous_section":{"id":82201,"structure_id":15219,"section_number":"10.1-1024","catch_line":"Gifts and bequests to Foundation","url":"\/10.1-1024\/","token":"10.1\/I\/10.2\/10.1-1024","metadata":false},"next_section":{"id":57957,"structure_id":15219,"section_number":"10.1-1026","catch_line":"Cooperation of state agencies","url":"\/10.1-1026\/","token":"10.1\/I\/10.2\/10.1-1026","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/10.1-1025\/","history_text":"

This law was first created in 1992. The record of its establishment is cataloged in chapter 426 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1992 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2018, chapters 57<\/a> and 307<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":143599,"object_type":"law","relational_id":59429,"identifier":"10.1-1025","token":"10.1\/I\/10.2\/10.1-1025","url":"\/10.1-1025\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/10.1-1025\/","token":"10.1\/I\/10.2\/10.1-1025","dublin_core":{"Title":"Forms of accounts and records; audit of same","Type":"Text","Format":"text\/html","Identifier":"\u00a7 10.1-1025","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The accounts and records of the Foundation 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 shall correspond as nearly as possible to the accounts and records for such matters maintained by similar enterprises. The accounts and records of the Foundation shall be subject to audit by the Auditor of Public Accounts or his legal representative as determined necessary by the Auditor of Public Accounts, and the costs of such audit services shall be borne by the Foundation. The Foundation’s fiscal year shall be the same as the Commonwealth’s.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFORMS OF ACCOUNTS AND RECORDS; AUDIT OF SAME (\u00a7 10.1-1025)\n\nThe accounts and records of the Foundation showing the receipt and disbursement\nof funds from whatever source derived shall be in such form as the Auditor of\nPublic Accounts prescribes, provided that such accounts shall correspond as\nnearly as possible to the accounts and records for such matters maintained by\nsimilar enterprises. The accounts and records of the Foundation shall be subject\nto audit by the Auditor of Public Accounts or his legal representative as\ndetermined necessary by the Auditor of Public Accounts, and the costs of such\naudit services shall be borne by the Foundation. The Foundation’s fiscal\nyear shall be the same as the Commonwealth’s.\n\nHISTORY: 1992, c. 426; 2018, cc. 57, 307.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}