{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-3109.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-3109.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-3109.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-3109.html"}],"law_id":67097,"edition_id":1,"section_id":67097,"structure_id":15736,"section_number":"3.2-3109","catch_line":"Form of accounts; audit","history":"1999, cc. 880, 962, \u00a7\u00a7 9-386, 9-387; 2001, c. 844, \u00a7 3.1-1113; 2008, c. 860; 2018, cc. 57, 307.","full_text":"A\n\nThe accounts and records of the Commission showing the receipt and disbursement of funds from whatever source derived shall be in such form as the Auditor of Public Accounts prescribes.B\n\nThe accounts of the Commission shall be audited by the Auditor of Public Accounts, or his legally authorized representatives, as determined necessary by the Auditor of Public Accounts. Copies of the audit shall be distributed to the Governor and to the Chairmen of the House Committee on Appropriations and the Senate Committee on Finance and Appropriations.","order_by":null,"text":{"0":{"id":243145,"text":"The accounts and records of the Commission showing the receipt and disbursement of funds from whatever source derived shall be in such form as the Auditor of Public Accounts prescribes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":243146,"text":"The accounts of the Commission shall be audited by the Auditor of Public Accounts, or his legally authorized representatives, as determined necessary by the Auditor of Public Accounts. Copies of the audit shall be distributed to the Governor and to the Chairmen of the House Committee on Appropriations and the Senate Committee on Finance and Appropriations.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15736,"edition_id":1,"name":"Tobacco Region Revitalization Commission","identifier":"31","label":"chapter","depth":4,"order_by":1,"parent_id":15735,"metadata":{},"date_created":"2026-06-26 03:58:43","date_modified":"2026-06-26 03:58:43","permalink":{"id":195351,"object_type":"structure","relational_id":15736,"identifier":"31","token":"3.2\/II\/D\/31","url":"\/3.2\/II\/D\/31\/","edition_id":1,"permalink":0,"preferred":1}},{"id":15735,"edition_id":1,"name":"Tobacco Region Revitalization Commission and Virginia Tobacco Region Revolving Fund","identifier":"D","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:58:43","date_modified":"2026-06-26 03:58:43","permalink":{"id":195349,"object_type":"structure","relational_id":15735,"identifier":"D","token":"3.2\/II\/D","url":"\/3.2\/II\/D\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":60445,"structure_id":15736,"section_number":"3.2-3100","catch_line":"Definitions","url":"\/3.2-3100\/","token":"3.2\/II\/D\/31\/3.2-3100","metadata":false},{"id":84781,"structure_id":15736,"section_number":"3.2-3101","catch_line":"Tobacco Region Revitalization Commission created; purposes","url":"\/3.2-3101\/","token":"3.2\/II\/D\/31\/3.2-3101","metadata":false},{"id":65616,"structure_id":15736,"section_number":"3.2-3102","catch_line":"Membership; terms; vacancies; compensation and expenses; chairman; chairman's executive summary","url":"\/3.2-3102\/","token":"3.2\/II\/D\/31\/3.2-3102","metadata":false},{"id":70755,"structure_id":15736,"section_number":"3.2-3103","catch_line":"Powers and duties of the Tobacco Region Revitalization Commission","url":"\/3.2-3103\/","token":"3.2\/II\/D\/31\/3.2-3103","metadata":false},{"id":69642,"structure_id":15736,"section_number":"3.2-3104","catch_line":"Tobacco Indemnification and Community Revitalization Endowment","url":"\/3.2-3104\/","token":"3.2\/II\/D\/31\/3.2-3104","metadata":false},{"id":68343,"structure_id":15736,"section_number":"3.2-3105","catch_line":"Appointment of director; Commission employees; counsel to the Commission","url":"\/3.2-3105\/","token":"3.2\/II\/D\/31\/3.2-3105","metadata":false},{"id":80118,"structure_id":15736,"section_number":"3.2-3106","catch_line":"Tobacco Indemnification and Community Revitalization Fund; tax credits for technology industries in tobacco-dependent localities","url":"\/3.2-3106\/","token":"3.2\/II\/D\/31\/3.2-3106","metadata":false},{"id":72354,"structure_id":15736,"section_number":"3.2-3107","catch_line":"Payments from the Fund; transfer and recovery of payments; limitation on claims","url":"\/3.2-3107\/","token":"3.2\/II\/D\/31\/3.2-3107","metadata":false},{"id":71877,"structure_id":15736,"section_number":"3.2-3108","catch_line":"Distribution of Fund","url":"\/3.2-3108\/","token":"3.2\/II\/D\/31\/3.2-3108","metadata":false},{"id":67097,"structure_id":15736,"section_number":"3.2-3109","catch_line":"Form of accounts; audit","url":"\/3.2-3109\/","token":"3.2\/II\/D\/31\/3.2-3109","metadata":false},{"id":72943,"structure_id":15736,"section_number":"3.2-3110","catch_line":"Declaration of public purpose; exemption from taxation","url":"\/3.2-3110\/","token":"3.2\/II\/D\/31\/3.2-3110","metadata":false},{"id":79028,"structure_id":15736,"section_number":"3.2-3111","catch_line":"Confidentiality of information","url":"\/3.2-3111\/","token":"3.2\/II\/D\/31\/3.2-3111","metadata":false}],"previous_section":{"id":71877,"structure_id":15736,"section_number":"3.2-3108","catch_line":"Distribution of Fund","url":"\/3.2-3108\/","token":"3.2\/II\/D\/31\/3.2-3108","metadata":false},"next_section":{"id":72943,"structure_id":15736,"section_number":"3.2-3110","catch_line":"Declaration of public purpose; exemption from taxation","url":"\/3.2-3110\/","token":"3.2\/II\/D\/31\/3.2-3110","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-3109\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 880<\/a> and 962<\/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. It has been modified 3 times. 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. Those modifications are as follows: in 2001, chapter 844<\/a>; in 2008, chapter 860<\/a>; in 2018, chapters 57<\/a> and 307<\/a>.<\/p>","references":[{"id":86690,"section_number":"3.2-3116","catch_line":"Loans to local governments","order_by":null,"url":"\/3.2-3116\/"}],"refers_to":false,"permalink":{"id":195389,"object_type":"law","relational_id":67097,"identifier":"3.2-3109","token":"3.2\/II\/D\/31\/3.2-3109","url":"\/3.2-3109\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-3109\/","token":"3.2\/II\/D\/31\/3.2-3109","dublin_core":{"Title":"Form of accounts; audit","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-3109","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The accounts and records of the Commission<\/span> showing the receipt and disbursement of funds<\/span> from whatever source derived shall be in such form as the Auditor of Public Accounts prescribes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The accounts of the Commission<\/span> shall be audited by the Auditor of Public Accounts, or his legally authorized representatives, as determined necessary by the Auditor of Public Accounts. Copies of the audit shall be distributed to the Governor and to the Chairmen of the House Committee on Appropriations and the Senate Committee on Finance and Appropriations. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFORM OF ACCOUNTS; AUDIT (\u00a7 3.2-3109)\n\nA. The accounts and records of the Commission showing the receipt and\ndisbursement of funds from whatever source derived shall be in such form as the\nAuditor of Public Accounts prescribes.\n\nB. The accounts of the Commission shall be audited by the Auditor of Public\nAccounts, or his legally authorized representatives, as determined necessary by\nthe Auditor of Public Accounts. Copies of the audit shall be distributed to the\nGovernor and to the Chairmen of the House Committee on Appropriations and the\nSenate Committee on Finance and Appropriations.\n\nHISTORY: 1999, cc. 880, 962, \u00a7\u00a7 9-386, 9-387; 2001, c. 844, \u00a7 3.1-1113; 2008,\nc. 860; 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}}