{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-6008.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-6008.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-6008.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-6008.html"}],"law_id":82854,"edition_id":1,"section_id":82854,"structure_id":13834,"section_number":"15.2-6008","catch_line":"Forms of accounts and records; audit of same","history":"1988, c. 833, \u00a7 15.1-1643; 1997, c. 587.","full_text":"The accounts and records of the 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 shall correspond as nearly as possible to the accounts and records for such matters maintained by corporate enterprises. The accounts and records of the Authority shall be subject to audit by the Auditor of Public Accounts on an annual basis and the costs of such audit services shall be borne by the Authority. The Authority’s fiscal year shall be the same as the Commonwealth’s.","order_by":null,"text":{"0":{"id":297008,"text":"The accounts and records of the 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 shall correspond as nearly as possible to the accounts and records for such matters maintained by corporate enterprises. The accounts and records of the Authority shall be subject to audit by the Auditor of Public Accounts on an annual basis and the costs of such audit services shall be borne by the Authority. The Authority’s fiscal year shall be the same as the Commonwealth’s.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13834,"edition_id":1,"name":"Virginia Coalfield Economic Development Authority","identifier":"60","label":"chapter","depth":3,"order_by":1,"parent_id":12721,"metadata":{},"date_created":"2026-06-26 03:46:01","date_modified":"2026-06-26 03:46:01","permalink":{"id":159919,"object_type":"structure","relational_id":13834,"identifier":"60","token":"15.2\/IV\/60","url":"\/15.2\/IV\/60\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12721,"edition_id":1,"name":"Other Governmental Entities","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":157897,"object_type":"structure","relational_id":12721,"identifier":"IV","token":"15.2\/IV","url":"\/15.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54848,"structure_id":13834,"section_number":"15.2-6000","catch_line":"Authority created; name","url":"\/15.2-6000\/","token":"15.2\/IV\/60\/15.2-6000","metadata":false},{"id":63488,"structure_id":13834,"section_number":"15.2-6001","catch_line":"Findings of fact","url":"\/15.2-6001\/","token":"15.2\/IV\/60\/15.2-6001","metadata":false},{"id":84244,"structure_id":13834,"section_number":"15.2-6002","catch_line":"Purpose of Authority; performs governmental function","url":"\/15.2-6002\/","token":"15.2\/IV\/60\/15.2-6002","metadata":false},{"id":83126,"structure_id":13834,"section_number":"15.2-6003","catch_line":"Board of Authority; members and officers; staff; annual report","url":"\/15.2-6003\/","token":"15.2\/IV\/60\/15.2-6003","metadata":false},{"id":55406,"structure_id":13834,"section_number":"15.2-6004","catch_line":"Office of Authority; title to property","url":"\/15.2-6004\/","token":"15.2\/IV\/60\/15.2-6004","metadata":false},{"id":65006,"structure_id":13834,"section_number":"15.2-6005","catch_line":"General powers of Authority; regulations; enforcement of statutes, rules, etc","url":"\/15.2-6005\/","token":"15.2\/IV\/60\/15.2-6005","metadata":false},{"id":57022,"structure_id":13834,"section_number":"15.2-6006","catch_line":"Further powers","url":"\/15.2-6006\/","token":"15.2\/IV\/60\/15.2-6006","metadata":false},{"id":77439,"structure_id":13834,"section_number":"15.2-6007","catch_line":"Acceptance of funds, property and grants or loans","url":"\/15.2-6007\/","token":"15.2\/IV\/60\/15.2-6007","metadata":false},{"id":82854,"structure_id":13834,"section_number":"15.2-6008","catch_line":"Forms of accounts and records; audit of same","url":"\/15.2-6008\/","token":"15.2\/IV\/60\/15.2-6008","metadata":false},{"id":56046,"structure_id":13834,"section_number":"15.2-6009","catch_line":"Capitalization of Authority","url":"\/15.2-6009\/","token":"15.2\/IV\/60\/15.2-6009","metadata":false},{"id":73901,"structure_id":13834,"section_number":"15.2-6010","catch_line":"Proceeds held","url":"\/15.2-6010\/","token":"15.2\/IV\/60\/15.2-6010","metadata":false},{"id":59956,"structure_id":13834,"section_number":"15.2-6011","catch_line":"Eligible use of funds","url":"\/15.2-6011\/","token":"15.2\/IV\/60\/15.2-6011","metadata":false},{"id":69810,"structure_id":13834,"section_number":"15.2-6012","catch_line":"Dissolution of Authority","url":"\/15.2-6012\/","token":"15.2\/IV\/60\/15.2-6012","metadata":false},{"id":81445,"structure_id":13834,"section_number":"15.2-6013","catch_line":"Chapter liberally construed","url":"\/15.2-6013\/","token":"15.2\/IV\/60\/15.2-6013","metadata":false},{"id":60947,"structure_id":13834,"section_number":"15.2-6014","catch_line":"Inconsistent laws inapplicable","url":"\/15.2-6014\/","token":"15.2\/IV\/60\/15.2-6014","metadata":false},{"id":78512,"structure_id":13834,"section_number":"15.2-6015","catch_line":"City of Norton deemed contributing jurisdiction of Wise County","url":"\/15.2-6015\/","token":"15.2\/IV\/60\/15.2-6015","metadata":false}],"previous_section":{"id":77439,"structure_id":13834,"section_number":"15.2-6007","catch_line":"Acceptance of funds, property and grants or loans","url":"\/15.2-6007\/","token":"15.2\/IV\/60\/15.2-6007","metadata":false},"next_section":{"id":56046,"structure_id":13834,"section_number":"15.2-6009","catch_line":"Capitalization of Authority","url":"\/15.2-6009\/","token":"15.2\/IV\/60\/15.2-6009","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-6008\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 833 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 1988 \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 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":159953,"object_type":"law","relational_id":82854,"identifier":"15.2-6008","token":"15.2\/IV\/60\/15.2-6008","url":"\/15.2-6008\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-6008\/","token":"15.2\/IV\/60\/15.2-6008","dublin_core":{"Title":"Forms of accounts and records; audit of same","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-6008","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The accounts and records of the 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 shall correspond as nearly as possible to the accounts and records for such matters maintained by corporate enterprises. The accounts and records of the Authority shall be subject to audit by the Auditor of Public Accounts on an annual basis and the costs of such audit services shall be borne by the Authority. The Authority’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 15.2-6008)\n\nThe accounts and records of the Authority 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\ncorporate enterprises. The accounts and records of the Authority shall be\nsubject to audit by the Auditor of Public Accounts on an annual basis and the\ncosts of such audit services shall be borne by the Authority. The\nAuthority’s fiscal year shall be the same as the Commonwealth’s.\n\nHISTORY: 1988, c. 833, \u00a7 15.1-1643; 1997, c. 587.","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}}