{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-2236.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-2236.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-2236.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-2236.1.html"}],"law_id":59928,"edition_id":1,"section_id":59928,"structure_id":14474,"section_number":"2.2-2236.1","catch_line":"Internal auditor; duties","history":"2017, cc. 804, 824.","full_text":"A\n\nThe Board shall appoint an internal auditor, who shall not be a member of the Board and who shall report directly to the Board. The internal auditor shall have the following duties:1\n\nPerform periodic audits, as deemed advisable by the internal auditor, on any operations, accounts, and transactions of the Authority, including the Division of Incentives, and report its findings to the Board; and2\n\nDevelop and implement an annual work plan that identifies anticipated auditing activities for the fiscal year. Prior to implementation, the work plan shall be presented by the auditor to the Board for approval by the executive committee of the Board at the last meeting of the executive committee in the fiscal year immediately preceding the year in which the annual work plan would become effective.B\n\nAfter review by the Board, a copy of the audit reports required by subsection A shall be submitted to the special subcommittee for economic development of the Joint Legislative Audit and Review Commission.","order_by":null,"text":{"0":{"id":219474,"text":"The Board shall appoint an internal auditor, who shall not be a member of the Board and who shall report directly to the Board. The internal auditor shall have the following duties:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":219475,"text":"Perform periodic audits, as deemed advisable by the internal auditor, on any operations, accounts, and transactions of the Authority, including the Division of Incentives, and report its findings to the Board; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":219476,"text":"Develop and implement an annual work plan that identifies anticipated auditing activities for the fiscal year. Prior to implementation, the work plan shall be presented by the auditor to the Board for approval by the executive committee of the Board at the last meeting of the executive committee in the fiscal year immediately preceding the year in which the annual work plan would become effective.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":219477,"text":"After review by the Board, a copy of the audit reports required by subsection A shall be submitted to the special subcommittee for economic development of the Joint Legislative Audit and Review Commission.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2"}},"ancestry":[{"id":14474,"edition_id":1,"name":"Virginia Economic Development Partnership Authority","identifier":"4","label":"article","depth":5,"order_by":1,"parent_id":13344,"metadata":{},"date_created":"2026-06-26 03:48:15","date_modified":"2026-06-26 03:48:15","permalink":{"id":174259,"object_type":"structure","relational_id":14474,"identifier":"4","token":"2.2\/I\/D\/22\/4","url":"\/2.2\/I\/D\/22\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13344,"edition_id":1,"name":"Authorities","identifier":"22","label":"chapter","depth":4,"order_by":1,"parent_id":12785,"metadata":{},"date_created":"2026-06-26 03:44:41","date_modified":"2026-06-26 03:44:41","permalink":{"id":173945,"object_type":"structure","relational_id":13344,"identifier":"22","token":"2.2\/I\/D\/22","url":"\/2.2\/I\/D\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12785,"edition_id":1,"name":"State Authorities, Boards, Commissions, Councils, Foundations and Other Collegial Bodies","identifier":"D","label":"part","depth":3,"order_by":1,"parent_id":12784,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":173913,"object_type":"structure","relational_id":12785,"identifier":"D","token":"2.2\/I\/D","url":"\/2.2\/I\/D\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12784,"edition_id":1,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12749,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":171455,"object_type":"structure","relational_id":12784,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12749,"edition_id":1,"name":"Administration of Government","identifier":"2.2","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":171453,"object_type":"structure","relational_id":12749,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71466,"structure_id":14474,"section_number":"2.2-2234","catch_line":"Short title; declaration of public purpose; Authority created","url":"\/2.2-2234\/","token":"2.2\/I\/D\/22\/4\/2.2-2234","metadata":false},{"id":82244,"structure_id":14474,"section_number":"2.2-2235","catch_line":"Repealed","url":"\/2.2-2235\/","token":"2.2\/I\/D\/22\/4\/2.2-2235","metadata":false},{"id":57763,"structure_id":14474,"section_number":"2.2-2235.1","catch_line":"Board of directors; members and officers; Chief Executive Officer","url":"\/2.2-2235.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2235.1","metadata":false},{"id":76103,"structure_id":14474,"section_number":"2.2-2236","catch_line":"Powers and duties of the Chief Executive Officer","url":"\/2.2-2236\/","token":"2.2\/I\/D\/22\/4\/2.2-2236","metadata":false},{"id":59928,"structure_id":14474,"section_number":"2.2-2236.1","catch_line":"Internal auditor; duties","url":"\/2.2-2236.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2236.1","metadata":false},{"id":82287,"structure_id":14474,"section_number":"2.2-2237","catch_line":"Powers of Authority","url":"\/2.2-2237\/","token":"2.2\/I\/D\/22\/4\/2.2-2237","metadata":false},{"id":74531,"structure_id":14474,"section_number":"2.2-2237.1","catch_line":"Board of directors to develop strategic plan for economic development; marketing plan; operational plan; submission","url":"\/2.2-2237.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2237.1","metadata":false},{"id":55858,"structure_id":14474,"section_number":"2.2-2237.2","catch_line":"Office of the Attorney General to provide instruction to Board","url":"\/2.2-2237.2\/","token":"2.2\/I\/D\/22\/4\/2.2-2237.2","metadata":false},{"id":57659,"structure_id":14474,"section_number":"2.2-2237.3","catch_line":"Division of Incentives","url":"\/2.2-2237.3\/","token":"2.2\/I\/D\/22\/4\/2.2-2237.3","metadata":false},{"id":80575,"structure_id":14474,"section_number":"2.2-2238","catch_line":"Economic development services","url":"\/2.2-2238\/","token":"2.2\/I\/D\/22\/4\/2.2-2238","metadata":false},{"id":59231,"structure_id":14474,"section_number":"2.2-2238.1","catch_line":"Repealed","url":"\/2.2-2238.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2238.1","metadata":false},{"id":68142,"structure_id":14474,"section_number":"2.2-2239","catch_line":"Planning and research","url":"\/2.2-2239\/","token":"2.2\/I\/D\/22\/4\/2.2-2239","metadata":false},{"id":81200,"structure_id":14474,"section_number":"2.2-2239.1","catch_line":"Advisory Committee on Business Development and Marketing","url":"\/2.2-2239.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2239.1","metadata":false},{"id":85170,"structure_id":14474,"section_number":"2.2-2239.2","catch_line":"Advisory Committee on International Trade","url":"\/2.2-2239.2\/","token":"2.2\/I\/D\/22\/4\/2.2-2239.2","metadata":false},{"id":73328,"structure_id":14474,"section_number":"2.2-2240","catch_line":"Nonstock corporation to assist economic development","url":"\/2.2-2240\/","token":"2.2\/I\/D\/22\/4\/2.2-2240","metadata":false},{"id":58846,"structure_id":14474,"section_number":"2.2-2240.1","catch_line":"Grants paid to the Authority to promote research, development, and commercialization of products","url":"\/2.2-2240.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.1","metadata":false},{"id":84186,"structure_id":14474,"section_number":"2.2-2240.2","catch_line":"Repealed","url":"\/2.2-2240.2\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.2","metadata":false},{"id":61025,"structure_id":14474,"section_number":"2.2-2240.2:1","catch_line":"Virginia Business Ready Sites Program Fund","url":"\/2.2-2240.2_1\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.2_1","metadata":false},{"id":67862,"structure_id":14474,"section_number":"2.2-2240.2:2","catch_line":"(Expires June 30, 2028) Virginia Business Ready Expedited Permitting Program","url":"\/2.2-2240.2_2\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.2_2","metadata":false},{"id":70905,"structure_id":14474,"section_number":"2.2-2240.3","catch_line":"Definitions; Virginia Jobs Investment Program and Fund; composition; general qualifications","url":"\/2.2-2240.3\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.3","metadata":false},{"id":60629,"structure_id":14474,"section_number":"2.2-2240.4","catch_line":"Virginia New Jobs Program","url":"\/2.2-2240.4\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.4","metadata":false},{"id":76902,"structure_id":14474,"section_number":"2.2-2240.5","catch_line":"Workforce Retraining Program","url":"\/2.2-2240.5\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.5","metadata":false},{"id":76617,"structure_id":14474,"section_number":"2.2-2240.6","catch_line":"Small Business New Jobs and Retraining Programs","url":"\/2.2-2240.6\/","token":"2.2\/I\/D\/22\/4\/2.2-2240.6","metadata":false},{"id":68073,"structure_id":14474,"section_number":"2.2-2241","catch_line":"Moneys of Authority","url":"\/2.2-2241\/","token":"2.2\/I\/D\/22\/4\/2.2-2241","metadata":false},{"id":67421,"structure_id":14474,"section_number":"2.2-2242","catch_line":"Forms of accounts and records","url":"\/2.2-2242\/","token":"2.2\/I\/D\/22\/4\/2.2-2242","metadata":false},{"id":57058,"structure_id":14474,"section_number":"2.2-2243","catch_line":"Exemptions from taxes or assessments","url":"\/2.2-2243\/","token":"2.2\/I\/D\/22\/4\/2.2-2243","metadata":false},{"id":65043,"structure_id":14474,"section_number":"2.2-2244","catch_line":"Exemption of Authority from personnel and procurement procedures; adoption of procurement policies","url":"\/2.2-2244\/","token":"2.2\/I\/D\/22\/4\/2.2-2244","metadata":false},{"id":78223,"structure_id":14474,"section_number":"2.2-2245","catch_line":"Appropriations by any government","url":"\/2.2-2245\/","token":"2.2\/I\/D\/22\/4\/2.2-2245","metadata":false},{"id":80171,"structure_id":14474,"section_number":"2.2-2246","catch_line":"Conveyance, lease or transfer of property by a city or county to the Authority","url":"\/2.2-2246\/","token":"2.2\/I\/D\/22\/4\/2.2-2246","metadata":false}],"previous_section":{"id":76103,"structure_id":14474,"section_number":"2.2-2236","catch_line":"Powers and duties of the Chief Executive Officer","url":"\/2.2-2236\/","token":"2.2\/I\/D\/22\/4\/2.2-2236","metadata":false},"next_section":{"id":82287,"structure_id":14474,"section_number":"2.2-2237","catch_line":"Powers of Authority","url":"\/2.2-2237\/","token":"2.2\/I\/D\/22\/4\/2.2-2237","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-2236.1\/","history_text":"<p>This law was first created in 2017. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0804\">804<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0824\">824<\/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":174277,"object_type":"law","relational_id":59928,"identifier":"2.2-2236.1","token":"2.2\/I\/D\/22\/4\/2.2-2236.1","url":"\/2.2-2236.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-2236.1\/","token":"2.2\/I\/D\/22\/4\/2.2-2236.1","dublin_core":{"Title":"Internal auditor; duties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-2236.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The <span class=\"dictionary\">Board<\/span> shall appoint an internal auditor, who shall not be a member of the <span class=\"dictionary\">Board<\/span> and who shall report directly to the <span class=\"dictionary\">Board<\/span>. The internal auditor shall have the following duties: <a id=\"paragraph-219474\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/2.2-2236.1\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> Perform periodic audits, as deemed advisable by the internal auditor, on any operations, accounts, and transactions of the <span class=\"dictionary\">Authority<\/span>, including the Division of Incentives, and report its <span class=\"dictionary\">findings<\/span> to the <span class=\"dictionary\">Board<\/span>; and <a id=\"paragraph-219475\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/2.2-2236.1\/#A1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> Develop and implement an annual work plan that identifies anticipated auditing activities for the fiscal year. Prior to implementation, the work plan shall be presented by the auditor to the <span class=\"dictionary\">Board<\/span> for approval by the executive committee of the <span class=\"dictionary\">Board<\/span> at the last meeting of the executive committee in the fiscal year immediately preceding the year in which the annual work plan would become effective. <a id=\"paragraph-219476\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/2.2-2236.1\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> After review by the <span class=\"dictionary\">Board<\/span>, a copy of the audit reports required by subsection A shall be submitted to the special subcommittee for economic development of the Joint Legislative Audit and Review Commission. <a id=\"paragraph-219477\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/2.2-2236.1\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINTERNAL AUDITOR; DUTIES (\u00a7 2.2-2236.1)\n\nA. The Board shall appoint an internal auditor, who shall not be a member of the\nBoard and who shall report directly to the Board. The internal auditor shall\nhave the following duties:\n\n   1. Perform periodic audits, as deemed advisable by the internal auditor, on\n   any operations, accounts, and transactions of the Authority, including the\n   Division of Incentives, and report its findings to the Board; and\n\n   2. Develop and implement an annual work plan that identifies anticipated\n   auditing activities for the fiscal year. Prior to implementation, the work\n   plan shall be presented by the auditor to the Board for approval by the\n   executive committee of the Board at the last meeting of the executive\n   committee in the fiscal year immediately preceding the year in which the\n   annual work plan would become effective.\n\nB. After review by the Board, a copy of the audit reports required by subsection\nA shall be submitted to the special subcommittee for economic development of the\nJoint Legislative Audit and Review Commission.\n\nHISTORY: 2017, cc. 804, 824.","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}}