{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/10.1-603.27.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/10.1-603.27.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/10.1-603.27.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/10.1-603.27.html"}],"law_id":56814,"edition_id":1,"section_id":56814,"structure_id":14875,"section_number":"10.1-603.27","catch_line":"Annual audit","history":"2016, c. 762.","full_text":"The Auditor of Public Accounts, or his legally authorized representatives, shall annually audit the accounts of the Authority, and the cost of such audit services as shall be required shall be borne by the Authority. The audit shall be performed at least each fiscal year, in accordance with generally accepted auditing standards and, accordingly, include such tests of the accounting records and such auditing procedures as are considered necessary under the circumstances. The Authority shall furnish copies of such audit to the Governor.","order_by":null,"text":{"0":{"id":208082,"text":"The Auditor of Public Accounts, or his legally authorized representatives, shall annually audit the accounts of the Authority, and the cost of such audit services as shall be required shall be borne by the Authority. The audit shall be performed at least each fiscal year, in accordance with generally accepted auditing standards and, accordingly, include such tests of the accounting records and such auditing procedures as are considered necessary under the circumstances. The Authority shall furnish copies of such audit to the Governor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14875,"edition_id":1,"name":"Virginia Community Flood Preparedness Fund","identifier":"1.3","label":"article","depth":4,"order_by":1,"parent_id":12894,"metadata":{},"date_created":"2026-06-26 03:50:31","date_modified":"2026-06-26 03:50:31","permalink":{"id":144373,"object_type":"structure","relational_id":14875,"identifier":"1.3","token":"10.1\/I\/6\/1.3","url":"\/10.1\/I\/6\/1.3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12894,"edition_id":1,"name":"Flood Protection and Dam Safety","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12893,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":144271,"object_type":"structure","relational_id":12894,"identifier":"6","token":"10.1\/I\/6","url":"\/10.1\/I\/6\/","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":61922,"structure_id":14875,"section_number":"10.1-603.24","catch_line":"Definitions","url":"\/10.1-603.24\/","token":"10.1\/I\/6\/1.3\/10.1-603.24","metadata":false},{"id":65812,"structure_id":14875,"section_number":"10.1-603.25","catch_line":"Virginia Community Flood Preparedness Fund; loan and grant program","url":"\/10.1-603.25\/","token":"10.1\/I\/6\/1.3\/10.1-603.25","metadata":false},{"id":80614,"structure_id":14875,"section_number":"10.1-603.26","catch_line":"Deposit of moneys; expenditures; investments","url":"\/10.1-603.26\/","token":"10.1\/I\/6\/1.3\/10.1-603.26","metadata":false},{"id":56814,"structure_id":14875,"section_number":"10.1-603.27","catch_line":"Annual audit","url":"\/10.1-603.27\/","token":"10.1\/I\/6\/1.3\/10.1-603.27","metadata":false}],"previous_section":{"id":80614,"structure_id":14875,"section_number":"10.1-603.26","catch_line":"Deposit of moneys; expenditures; investments","url":"\/10.1-603.26\/","token":"10.1\/I\/6\/1.3\/10.1-603.26","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/10.1-603.27\/","history_text":"

This law was first created in 2016. The record of its establishment is cataloged in chapter 762<\/a> 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.<\/p>","references":false,"refers_to":false,"permalink":{"id":144387,"object_type":"law","relational_id":56814,"identifier":"10.1-603.27","token":"10.1\/I\/6\/1.3\/10.1-603.27","url":"\/10.1-603.27\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/10.1-603.27\/","token":"10.1\/I\/6\/1.3\/10.1-603.27","dublin_core":{"Title":"Annual audit","Type":"Text","Format":"text\/html","Identifier":"\u00a7 10.1-603.27","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Auditor of Public Accounts, or his legally authorized representatives, shall annually audit the accounts of the Authority<\/span>, and the cost of such audit services as shall be required shall be borne by the Authority<\/span>. The audit shall be performed at least each fiscal year, in accordance with generally accepted auditing standards and, accordingly, include such tests of the accounting records and such auditing procedures as are considered necessary under the circumstances. The Authority<\/span> shall furnish copies of such audit to the Governor.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL AUDIT (\u00a7 10.1-603.27)\n\nThe Auditor of Public Accounts, or his legally authorized representatives, shall\nannually audit the accounts of the Authority, and the cost of such audit\nservices as shall be required shall be borne by the Authority. The audit shall\nbe performed at least each fiscal year, in accordance with generally accepted\nauditing standards and, accordingly, include such tests of the accounting\nrecords and such auditing procedures as are considered necessary under the\ncircumstances. The Authority shall furnish copies of such audit to the Governor.\n\nHISTORY: 2016, c. 762.","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}}