{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-6211.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-6211.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-6211.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-6211.html"}],"law_id":65514,"edition_id":1,"section_id":65514,"structure_id":12928,"section_number":"15.2-6211","catch_line":"Forms of accounts and records; audit of same","history":"1993, c. 982, \u00a7 15.1-1672; 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 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 pursuant to \u00a7 30-140 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":238207,"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 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 pursuant to \u00a7 30-140 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":12928,"edition_id":1,"name":"Alleghany Highlands Economic Development Authority","identifier":"62","label":"chapter","depth":3,"order_by":1,"parent_id":12721,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":160055,"object_type":"structure","relational_id":12928,"identifier":"62","token":"15.2\/IV\/62","url":"\/15.2\/IV\/62\/","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":55938,"structure_id":12928,"section_number":"15.2-6200","catch_line":"Authority created; name","url":"\/15.2-6200\/","token":"15.2\/IV\/62\/15.2-6200","metadata":false},{"id":54442,"structure_id":12928,"section_number":"15.2-6201","catch_line":"Findings of fact","url":"\/15.2-6201\/","token":"15.2\/IV\/62\/15.2-6201","metadata":false},{"id":85166,"structure_id":12928,"section_number":"15.2-6202","catch_line":"Duties of Authority; governmental functions","url":"\/15.2-6202\/","token":"15.2\/IV\/62\/15.2-6202","metadata":false},{"id":67251,"structure_id":12928,"section_number":"15.2-6203","catch_line":"Board of Authority; members and officers; staff; annual report","url":"\/15.2-6203\/","token":"15.2\/IV\/62\/15.2-6203","metadata":false},{"id":54034,"structure_id":12928,"section_number":"15.2-6204","catch_line":"Office of Authority; title to property","url":"\/15.2-6204\/","token":"15.2\/IV\/62\/15.2-6204","metadata":false},{"id":61534,"structure_id":12928,"section_number":"15.2-6205","catch_line":"General powers of Authority; regulations; enforcement of statutes, rules, etc","url":"\/15.2-6205\/","token":"15.2\/IV\/62\/15.2-6205","metadata":false},{"id":56992,"structure_id":12928,"section_number":"15.2-6206","catch_line":"Further powers","url":"\/15.2-6206\/","token":"15.2\/IV\/62\/15.2-6206","metadata":false},{"id":75713,"structure_id":12928,"section_number":"15.2-6207","catch_line":"Acceptance of funds, property, grants, or loans","url":"\/15.2-6207\/","token":"15.2\/IV\/62\/15.2-6207","metadata":false},{"id":61231,"structure_id":12928,"section_number":"15.2-6208","catch_line":"Eligible use of funds","url":"\/15.2-6208\/","token":"15.2\/IV\/62\/15.2-6208","metadata":false},{"id":76017,"structure_id":12928,"section_number":"15.2-6209","catch_line":"Capitalization of Authority","url":"\/15.2-6209\/","token":"15.2\/IV\/62\/15.2-6209","metadata":false},{"id":60900,"structure_id":12928,"section_number":"15.2-6210","catch_line":"Proceeds held","url":"\/15.2-6210\/","token":"15.2\/IV\/62\/15.2-6210","metadata":false},{"id":65514,"structure_id":12928,"section_number":"15.2-6211","catch_line":"Forms of accounts and records; audit of same","url":"\/15.2-6211\/","token":"15.2\/IV\/62\/15.2-6211","metadata":false},{"id":81137,"structure_id":12928,"section_number":"15.2-6212","catch_line":"Dissolution of Authority","url":"\/15.2-6212\/","token":"15.2\/IV\/62\/15.2-6212","metadata":false},{"id":64108,"structure_id":12928,"section_number":"15.2-6213","catch_line":"Chapter liberally construed","url":"\/15.2-6213\/","token":"15.2\/IV\/62\/15.2-6213","metadata":false},{"id":75365,"structure_id":12928,"section_number":"15.2-6214","catch_line":"Revenue sharing agreements","url":"\/15.2-6214\/","token":"15.2\/IV\/62\/15.2-6214","metadata":false}],"previous_section":{"id":60900,"structure_id":12928,"section_number":"15.2-6210","catch_line":"Proceeds held","url":"\/15.2-6210\/","token":"15.2\/IV\/62\/15.2-6210","metadata":false},"next_section":{"id":81137,"structure_id":12928,"section_number":"15.2-6212","catch_line":"Dissolution of Authority","url":"\/15.2-6212\/","token":"15.2\/IV\/62\/15.2-6212","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-6211\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 982 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 1993 \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":[{"id":64128,"section_number":"30-140","catch_line":"Certain political subdivisions to file report of audit; period in which report kept as public record; when audit not required; sworn statement of exempted entities; publication of summary of financial condition; repeal of conflicting provisions","order_by":null,"url":"\/30-140\/"}],"permalink":{"id":160101,"object_type":"law","relational_id":65514,"identifier":"15.2-6211","token":"15.2\/IV\/62\/15.2-6211","url":"\/15.2-6211\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-6211\/","token":"15.2\/IV\/62\/15.2-6211","dublin_core":{"Title":"Forms of accounts and records; audit of same","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-6211","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 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 pursuant to \u00a7 30-140<\/a> 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 15.2-6211)\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 correspond as nearly as\npossible to the accounts and records for such matters maintained by corporate\nenterprises. The accounts and records of the Authority shall be subject to audit\npursuant to \u00a7 30-140 and the costs of such audit services shall be borne by the\nAuthority. The Authority’s fiscal year shall be the same as the\nCommonwealth’s.\n\nHISTORY: 1993, c. 982, \u00a7 15.1-1672; 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}}