{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-3813.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-3813.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-3813.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-3813.html"}],"law_id":56570,"edition_id":1,"section_id":56570,"structure_id":14024,"section_number":"33.2-3813","catch_line":"Forms of accounts and records; audit of same","history":"2021, Sp. Sess. I, cc. 353, 354.","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&#8217;s fiscal year shall be the same as the Commonwealth&#8217;s.","order_by":null,"text":{"0":{"id":207047,"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&#8217;s fiscal year shall be the same as the Commonwealth&#8217;s.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14024,"edition_id":1,"name":"New River Valley Passenger Rail Station Authority","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12807,"metadata":{},"date_created":"2026-06-26 03:46:38","date_modified":"2026-06-26 03:46:38","permalink":{"id":207889,"object_type":"structure","relational_id":14024,"identifier":"38","token":"33.2\/IV\/38","url":"\/33.2\/IV\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12807,"edition_id":1,"name":"Local and Regional Transportation","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12806,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":206943,"object_type":"structure","relational_id":12807,"identifier":"IV","token":"33.2\/IV","url":"\/33.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12806,"edition_id":1,"name":"Highways and Other Surface Transportation Systems","identifier":"33.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":204785,"object_type":"structure","relational_id":12806,"identifier":"33.2","token":"33.2","url":"\/33.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79563,"structure_id":14024,"section_number":"33.2-3800","catch_line":"Definitions","url":"\/33.2-3800\/","token":"33.2\/IV\/38\/33.2-3800","metadata":false},{"id":71086,"structure_id":14024,"section_number":"33.2-3801","catch_line":"Findings; purpose; governmental function","url":"\/33.2-3801\/","token":"33.2\/IV\/38\/33.2-3801","metadata":false},{"id":84983,"structure_id":14024,"section_number":"33.2-3802","catch_line":"Creation of the authority","url":"\/33.2-3802\/","token":"33.2\/IV\/38\/33.2-3802","metadata":false},{"id":75942,"structure_id":14024,"section_number":"33.2-3803","catch_line":"Board of the authority","url":"\/33.2-3803\/","token":"33.2\/IV\/38\/33.2-3803","metadata":false},{"id":68572,"structure_id":14024,"section_number":"33.2-3804","catch_line":"Office of authority; title to property","url":"\/33.2-3804\/","token":"33.2\/IV\/38\/33.2-3804","metadata":false},{"id":84577,"structure_id":14024,"section_number":"33.2-3805","catch_line":"Powers of the authority","url":"\/33.2-3805\/","token":"33.2\/IV\/38\/33.2-3805","metadata":false},{"id":87012,"structure_id":14024,"section_number":"33.2-3806","catch_line":"Donations to authority; remittance of tax revenue","url":"\/33.2-3806\/","token":"33.2\/IV\/38\/33.2-3806","metadata":false},{"id":85129,"structure_id":14024,"section_number":"33.2-3807","catch_line":"Revenue sharing agreements","url":"\/33.2-3807\/","token":"33.2\/IV\/38\/33.2-3807","metadata":false},{"id":75998,"structure_id":14024,"section_number":"33.2-3808","catch_line":"Applicability of land use regulations","url":"\/33.2-3808\/","token":"33.2\/IV\/38\/33.2-3808","metadata":false},{"id":61807,"structure_id":14024,"section_number":"33.2-3809","catch_line":"Bond issues; contesting validity of bonds","url":"\/33.2-3809\/","token":"33.2\/IV\/38\/33.2-3809","metadata":false},{"id":67416,"structure_id":14024,"section_number":"33.2-3810","catch_line":"Investment in bonds","url":"\/33.2-3810\/","token":"33.2\/IV\/38\/33.2-3810","metadata":false},{"id":61274,"structure_id":14024,"section_number":"33.2-3811","catch_line":"Bonds exempt from taxation","url":"\/33.2-3811\/","token":"33.2\/IV\/38\/33.2-3811","metadata":false},{"id":55466,"structure_id":14024,"section_number":"33.2-3812","catch_line":"Tax revenues of the Commonwealth or any other political subdivisions not pledged","url":"\/33.2-3812\/","token":"33.2\/IV\/38\/33.2-3812","metadata":false},{"id":56570,"structure_id":14024,"section_number":"33.2-3813","catch_line":"Forms of accounts and records; audit of same","url":"\/33.2-3813\/","token":"33.2\/IV\/38\/33.2-3813","metadata":false},{"id":61403,"structure_id":14024,"section_number":"33.2-3814","catch_line":"Tort liability","url":"\/33.2-3814\/","token":"33.2\/IV\/38\/33.2-3814","metadata":false},{"id":65348,"structure_id":14024,"section_number":"33.2-3815","catch_line":"Dissolution of authority","url":"\/33.2-3815\/","token":"33.2\/IV\/38\/33.2-3815","metadata":false},{"id":55115,"structure_id":14024,"section_number":"33.2-3816","catch_line":"Chapter liberally construed","url":"\/33.2-3816\/","token":"33.2\/IV\/38\/33.2-3816","metadata":false}],"previous_section":{"id":55466,"structure_id":14024,"section_number":"33.2-3812","catch_line":"Tax revenues of the Commonwealth or any other political subdivisions not pledged","url":"\/33.2-3812\/","token":"33.2\/IV\/38\/33.2-3812","metadata":false},"next_section":{"id":61403,"structure_id":14024,"section_number":"33.2-3814","catch_line":"Tort liability","url":"\/33.2-3814\/","token":"33.2\/IV\/38\/33.2-3814","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-3813\/","history_text":false,"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":207943,"object_type":"law","relational_id":56570,"identifier":"33.2-3813","token":"33.2\/IV\/38\/33.2-3813","url":"\/33.2-3813\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-3813\/","token":"33.2\/IV\/38\/33.2-3813","dublin_core":{"Title":"Forms of accounts and records; audit of same","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-3813","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The accounts and records of the <span class=\"dictionary\">authority<\/span> 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 <span class=\"dictionary\">authority<\/span> shall be subject to audit pursuant to \u00a7&nbsp;<a class=\"law\" title=\"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\" href=\"\/30-140\/\">30-140<\/a>, and the costs of such audit services shall be borne by the <span class=\"dictionary\">authority<\/span>. The <span class=\"dictionary\">authority<\/span>&#8217;s fiscal year shall be the same as the Commonwealth&#8217;s.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFORMS OF ACCOUNTS AND RECORDS; AUDIT OF SAME (\u00a7 33.2-3813)\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\nthe authority. The authority&#8217;s fiscal year shall be the same as the\nCommonwealth&#8217;s.\n\nHISTORY: 2021, Sp. Sess. I, cc. 353, 354.","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}}