{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-101.07.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-101.07.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-101.07.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-101.07.html"}],"law_id":57800,"edition_id":1,"section_id":57800,"structure_id":13259,"section_number":"4.1-101.07","catch_line":"Forms of accounts and records; audit; annual report","history":"2015, cc. 38, 730; 2017, cc. 698, 707.","full_text":"A\n\nThe accounts and records of the Authority showing the receipt and disbursement of funds from whatever source derived shall be in a form prescribed by the Auditor of Public Accounts. The Auditor of Public Accounts or his legally authorized representatives shall annually examine the accounts and books of the Authority. The Authority shall submit an annual report to the Governor and General Assembly on or before December 15 of each year. Such report shall contain the audited annual financial statements of the Authority for the year ending the previous June 30. The Authority shall also submit a six-year plan detailing its assumed revenue forecast, assumed operating costs, number of retail facilities, capital costs, including lease payments, major acquisitions of services and tangible or intangible property, any material changes to the policies and procedures issued by the Authority related to procurement or personnel, and any proposed marketing activities.B\n\nNotwithstanding any other provision of law, in exercising any power conferred under this subtitle, the Authority may implement and maintain independent payroll and nonpayroll disbursement systems. These systems and related procedures shall be subject to review and approval by the State Comptroller. Upon agreement with the State Comptroller, the Authority may report summary level detail on both payroll and nonpayroll transactions to the State Comptroller through the Department of Accounts’ financial management system or its successor system. Such reports shall be made in accordance with policies, procedures, and directives as prescribed by the State Comptroller. A nonpayroll disbursement system shall include all disbursements and expenditures, other than payroll. Such disbursements and expenditures shall include travel reimbursements, revenue refunds, disbursements for vendor payments, petty cash, and interagency payments.","order_by":null,"text":{"0":{"id":211677,"text":"The accounts and records of the Authority showing the receipt and disbursement of funds from whatever source derived shall be in a form prescribed by the Auditor of Public Accounts. The Auditor of Public Accounts or his legally authorized representatives shall annually examine the accounts and books of the Authority. The Authority shall submit an annual report to the Governor and General Assembly on or before December 15 of each year. Such report shall contain the audited annual financial statements of the Authority for the year ending the previous June 30. The Authority shall also submit a six-year plan detailing its assumed revenue forecast, assumed operating costs, number of retail facilities, capital costs, including lease payments, major acquisitions of services and tangible or intangible property, any material changes to the policies and procedures issued by the Authority related to procurement or personnel, and any proposed marketing activities.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":211678,"text":"Notwithstanding any other provision of law, in exercising any power conferred under this subtitle, the Authority may implement and maintain independent payroll and nonpayroll disbursement systems. These systems and related procedures shall be subject to review and approval by the State Comptroller. Upon agreement with the State Comptroller, the Authority may report summary level detail on both payroll and nonpayroll transactions to the State Comptroller through the Department of Accounts’ financial management system or its successor system. Such reports shall be made in accordance with policies, procedures, and directives as prescribed by the State Comptroller. A nonpayroll disbursement system shall include all disbursements and expenditures, other than payroll. Such disbursements and expenditures shall include travel reimbursements, revenue refunds, disbursements for vendor payments, petty cash, and interagency payments.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13259,"edition_id":1,"name":"Definitions and General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:44:31","date_modified":"2026-06-26 03:44:31","permalink":{"id":218573,"object_type":"structure","relational_id":13259,"identifier":"1","token":"4.1\/I\/1","url":"\/4.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55602,"structure_id":13259,"section_number":"4.1-100","catch_line":"Definitions","url":"\/4.1-100\/","token":"4.1\/I\/1\/4.1-100","metadata":false},{"id":54605,"structure_id":13259,"section_number":"4.1-101","catch_line":"Virginia Alcoholic Beverage Control Authority created; public purpose","url":"\/4.1-101\/","token":"4.1\/I\/1\/4.1-101","metadata":false},{"id":66649,"structure_id":13259,"section_number":"4.1-101.01","catch_line":"Board of Directors; membership; terms; compensation","url":"\/4.1-101.01\/","token":"4.1\/I\/1\/4.1-101.01","metadata":false},{"id":84894,"structure_id":13259,"section_number":"4.1-101.010","catch_line":"Exemption of Authority from personnel and procurement procedures; information systems; etc","url":"\/4.1-101.010\/","token":"4.1\/I\/1\/4.1-101.010","metadata":false},{"id":57706,"structure_id":13259,"section_number":"4.1-101.011","catch_line":"Reversion to the Commonwealth","url":"\/4.1-101.011\/","token":"4.1\/I\/1\/4.1-101.011","metadata":false},{"id":75389,"structure_id":13259,"section_number":"4.1-101.02","catch_line":"Appointment, salary, and powers of Chief Executive Officer; appointment of confidential assistant to the Chief Executive Officer","url":"\/4.1-101.02\/","token":"4.1\/I\/1\/4.1-101.02","metadata":false},{"id":80581,"structure_id":13259,"section_number":"4.1-101.03","catch_line":"Background investigations of Board members and Chief Executive Officer","url":"\/4.1-101.03\/","token":"4.1\/I\/1\/4.1-101.03","metadata":false},{"id":74090,"structure_id":13259,"section_number":"4.1-101.04","catch_line":"Financial interests of Board, employees, and family members prohibited","url":"\/4.1-101.04\/","token":"4.1\/I\/1\/4.1-101.04","metadata":false},{"id":70232,"structure_id":13259,"section_number":"4.1-101.05","catch_line":"Employees of the Authority","url":"\/4.1-101.05\/","token":"4.1\/I\/1\/4.1-101.05","metadata":false},{"id":85741,"structure_id":13259,"section_number":"4.1-101.06","catch_line":"Moneys of Authority","url":"\/4.1-101.06\/","token":"4.1\/I\/1\/4.1-101.06","metadata":false},{"id":57800,"structure_id":13259,"section_number":"4.1-101.07","catch_line":"Forms of accounts and records; 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access to certain tobacco sales records; inspections; penalty","url":"\/4.1-103.01\/","token":"4.1\/I\/1\/4.1-103.01","metadata":false},{"id":73215,"structure_id":13259,"section_number":"4.1-103.02","catch_line":"Additional powers; substance abuse prevention; Virginia Institutions of Higher Education Substance Use Advisory Committee established","url":"\/4.1-103.02\/","token":"4.1\/I\/1\/4.1-103.02","metadata":false},{"id":61167,"structure_id":13259,"section_number":"4.1-103.03","catch_line":"Additional powers; mediation; alternative dispute resolution; confidentiality","url":"\/4.1-103.03\/","token":"4.1\/I\/1\/4.1-103.03","metadata":false},{"id":64998,"structure_id":13259,"section_number":"4.1-103.1","catch_line":"Criminal history records check required on certain employees; reimbursement of costs","url":"\/4.1-103.1\/","token":"4.1\/I\/1\/4.1-103.1","metadata":false},{"id":69388,"structure_id":13259,"section_number":"4.1-104","catch_line":"Purchases by the Board","url":"\/4.1-104\/","token":"4.1\/I\/1\/4.1-104","metadata":false},{"id":86288,"structure_id":13259,"section_number":"4.1-105","catch_line":"Police power of members, agents and employees of Board","url":"\/4.1-105\/","token":"4.1\/I\/1\/4.1-105","metadata":false},{"id":72518,"structure_id":13259,"section_number":"4.1-106","catch_line":"Liability of Board members; suits by and against Board","url":"\/4.1-106\/","token":"4.1\/I\/1\/4.1-106","metadata":false},{"id":54256,"structure_id":13259,"section_number":"4.1-107","catch_line":"Counsel for members, agents and employees of Board","url":"\/4.1-107\/","token":"4.1\/I\/1\/4.1-107","metadata":false},{"id":74236,"structure_id":13259,"section_number":"4.1-108","catch_line":"Hearings; representation by counsel","url":"\/4.1-108\/","token":"4.1\/I\/1\/4.1-108","metadata":false},{"id":65831,"structure_id":13259,"section_number":"4.1-109","catch_line":"Hearings; allowances to witnesses","url":"\/4.1-109\/","token":"4.1\/I\/1\/4.1-109","metadata":false},{"id":83427,"structure_id":13259,"section_number":"4.1-110","catch_line":"Purchase orders of Board for alcoholic beverages","url":"\/4.1-110\/","token":"4.1\/I\/1\/4.1-110","metadata":false},{"id":67886,"structure_id":13259,"section_number":"4.1-111","catch_line":"Regulations of Board","url":"\/4.1-111\/","token":"4.1\/I\/1\/4.1-111","metadata":false},{"id":83178,"structure_id":13259,"section_number":"4.1-112","catch_line":"Regulations relating to transportation of beer and wine coolers","url":"\/4.1-112\/","token":"4.1\/I\/1\/4.1-112","metadata":false},{"id":73820,"structure_id":13259,"section_number":"4.1-112.1","catch_line":"Repealed","url":"\/4.1-112.1\/","token":"4.1\/I\/1\/4.1-112.1","metadata":false},{"id":73363,"structure_id":13259,"section_number":"4.1-112.2","catch_line":"Outdoor advertising; limitations; variances; compliance with Title 33.2","url":"\/4.1-112.2\/","token":"4.1\/I\/1\/4.1-112.2","metadata":false},{"id":84178,"structure_id":13259,"section_number":"4.1-113","catch_line":"Board not to regulate certain advertising in the interiors of retail establishments","url":"\/4.1-113\/","token":"4.1\/I\/1\/4.1-113","metadata":false},{"id":85335,"structure_id":13259,"section_number":"4.1-113.1","catch_line":"Outdoor advertising; compliance with Title 33.2","url":"\/4.1-113.1\/","token":"4.1\/I\/1\/4.1-113.1","metadata":false},{"id":81493,"structure_id":13259,"section_number":"4.1-114","catch_line":"Annual review of operations of certain mixed beverage licensees","url":"\/4.1-114\/","token":"4.1\/I\/1\/4.1-114","metadata":false},{"id":68919,"structure_id":13259,"section_number":"4.1-115","catch_line":"Reports and accounting systems of Board; auditing books and records","url":"\/4.1-115\/","token":"4.1\/I\/1\/4.1-115","metadata":false},{"id":59758,"structure_id":13259,"section_number":"4.1-116","catch_line":"Disposition of moneys collected by Board; creation of Enterprise Fund; reserve fund","url":"\/4.1-116\/","token":"4.1\/I\/1\/4.1-116","metadata":false},{"id":65028,"structure_id":13259,"section_number":"4.1-117","catch_line":"Disposition of net profits to localities","url":"\/4.1-117\/","token":"4.1\/I\/1\/4.1-117","metadata":false},{"id":80535,"structure_id":13259,"section_number":"4.1-118","catch_line":"Certain information not to be made public","url":"\/4.1-118\/","token":"4.1\/I\/1\/4.1-118","metadata":false},{"id":77346,"structure_id":13259,"section_number":"4.1-119","catch_line":"Operation of government stores","url":"\/4.1-119\/","token":"4.1\/I\/1\/4.1-119","metadata":false},{"id":76836,"structure_id":13259,"section_number":"4.1-119.1","catch_line":"Human trafficking hotline; posted notice required","url":"\/4.1-119.1\/","token":"4.1\/I\/1\/4.1-119.1","metadata":false},{"id":59854,"structure_id":13259,"section_number":"4.1-120","catch_line":"When government stores closed","url":"\/4.1-120\/","token":"4.1\/I\/1\/4.1-120","metadata":false},{"id":67331,"structure_id":13259,"section_number":"4.1-121","catch_line":"Referendum on establishment of government stores","url":"\/4.1-121\/","token":"4.1\/I\/1\/4.1-121","metadata":false},{"id":82996,"structure_id":13259,"section_number":"4.1-122","catch_line":"Effect of local option referenda","url":"\/4.1-122\/","token":"4.1\/I\/1\/4.1-122","metadata":false},{"id":82559,"structure_id":13259,"section_number":"4.1-123","catch_line":"Referendum on Sunday wine and beer sales; exception","url":"\/4.1-123\/","token":"4.1\/I\/1\/4.1-123","metadata":false},{"id":70468,"structure_id":13259,"section_number":"4.1-124","catch_line":"Referendum on the sale of mixed beverages","url":"\/4.1-124\/","token":"4.1\/I\/1\/4.1-124","metadata":false},{"id":73204,"structure_id":13259,"section_number":"4.1-125","catch_line":"Section 4.1-124 applicable to certain towns","url":"\/4.1-125\/","token":"4.1\/I\/1\/4.1-125","metadata":false},{"id":55386,"structure_id":13259,"section_number":"4.1-126","catch_line":"Repealed","url":"\/4.1-126\/","token":"4.1\/I\/1\/4.1-126","metadata":false},{"id":86921,"structure_id":13259,"section_number":"4.1-127","catch_line":"Contests of local option referenda","url":"\/4.1-127\/","token":"4.1\/I\/1\/4.1-127","metadata":false},{"id":76354,"structure_id":13259,"section_number":"4.1-128","catch_line":"Local ordinances or resolutions regulating or taxing alcoholic beverages","url":"\/4.1-128\/","token":"4.1\/I\/1\/4.1-128","metadata":false},{"id":58360,"structure_id":13259,"section_number":"4.1-129","catch_line":"Local ordinances regulating time of sale of wine and beer","url":"\/4.1-129\/","token":"4.1\/I\/1\/4.1-129","metadata":false},{"id":69875,"structure_id":13259,"section_number":"4.1-130","catch_line":"Importation of beverages not under customs or internal revenue bonds; storage in approved warehouses; release","url":"\/4.1-130\/","token":"4.1\/I\/1\/4.1-130","metadata":false},{"id":61322,"structure_id":13259,"section_number":"4.1-131","catch_line":"Importation of beverages under customs bonds and holding in warehouses; release","url":"\/4.1-131\/","token":"4.1\/I\/1\/4.1-131","metadata":false},{"id":85843,"structure_id":13259,"section_number":"4.1-132","catch_line":"Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release","url":"\/4.1-132\/","token":"4.1\/I\/1\/4.1-132","metadata":false},{"id":77909,"structure_id":13259,"section_number":"4.1-133","catch_line":"Bailment system of warehousing; prohibited fees and charges","url":"\/4.1-133\/","token":"4.1\/I\/1\/4.1-133","metadata":false}],"previous_section":{"id":85741,"structure_id":13259,"section_number":"4.1-101.06","catch_line":"Moneys of Authority","url":"\/4.1-101.06\/","token":"4.1\/I\/1\/4.1-101.06","metadata":false},"next_section":{"id":83425,"structure_id":13259,"section_number":"4.1-101.08","catch_line":"Leases of property","url":"\/4.1-101.08\/","token":"4.1\/I\/1\/4.1-101.08","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-101.07\/","history_text":"

This law was first created in 2015. The record of its establishment is cataloged in chapters 38<\/a> and 730<\/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 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 2017, chapters 698<\/a> and 707<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":218615,"object_type":"law","relational_id":57800,"identifier":"4.1-101.07","token":"4.1\/I\/1\/4.1-101.07","url":"\/4.1-101.07\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-101.07\/","token":"4.1\/I\/1\/4.1-101.07","dublin_core":{"Title":"Forms of accounts and records; audit; annual report","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-101.07","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The accounts and records of the Authority<\/span> showing the receipt and disbursement of funds from whatever source derived shall be in a form prescribed by the Auditor of Public Accounts. The Auditor of Public Accounts or his legally authorized representatives shall annually examine the accounts and books of the Authority<\/span>. The Authority<\/span> shall submit an annual report to the Governor and General Assembly on or before December 15 of each year. Such report shall contain the audited annual financial statements of the Authority<\/span> for the year ending the previous June 30. The Authority<\/span> shall also submit a six-year plan detailing its assumed revenue forecast, assumed operating costs, number of retail facilities, capital costs, including lease payments, major acquisitions of services and tangible or intangible property, any material<\/span> changes to the policies and procedures issued by the Authority<\/span> related to procurement or personnel, and any proposed marketing activities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any other provision of law<\/span>, in exercising any power conferred under this subtitle, the Authority<\/span> may implement and maintain independent payroll and nonpayroll disbursement systems. These systems and related procedures shall be subject to review and approval by the State Comptroller. Upon agreement with the State Comptroller, the Authority<\/span> may report summary level detail on both payroll and nonpayroll transactions to the State Comptroller through the Department of Accounts’ financial management system or its successor system. Such reports shall be made in accordance with policies, procedures, and directives as prescribed by the State Comptroller. A nonpayroll disbursement system shall include all disbursements and expenditures, other than payroll. Such disbursements and expenditures shall include travel reimbursements, revenue refunds, disbursements for vendor payments, petty cash, and interagency payments. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFORMS OF ACCOUNTS AND RECORDS; AUDIT; ANNUAL REPORT (\u00a7 4.1-101.07)\n\nA. The accounts and records of the Authority showing the receipt and\ndisbursement of funds from whatever source derived shall be in a form prescribed\nby the Auditor of Public Accounts. The Auditor of Public Accounts or his legally\nauthorized representatives shall annually examine the accounts and books of the\nAuthority. The Authority shall submit an annual report to the Governor and\nGeneral Assembly on or before December 15 of each year. Such report shall\ncontain the audited annual financial statements of the Authority for the year\nending the previous June 30. The Authority shall also submit a six-year plan\ndetailing its assumed revenue forecast, assumed operating costs, number of\nretail facilities, capital costs, including lease payments, major acquisitions\nof services and tangible or intangible property, any material changes to the\npolicies and procedures issued by the Authority related to procurement or\npersonnel, and any proposed marketing activities.\n\nB. Notwithstanding any other provision of law, in exercising any power conferred\nunder this subtitle, the Authority may implement and maintain independent\npayroll and nonpayroll disbursement systems. These systems and related\nprocedures shall be subject to review and approval by the State Comptroller.\nUpon agreement with the State Comptroller, the Authority may report summary\nlevel detail on both payroll and nonpayroll transactions to the State\nComptroller through the Department of Accounts’ financial management\nsystem or its successor system. Such reports shall be made in accordance with\npolicies, procedures, and directives as prescribed by the State Comptroller. A\nnonpayroll disbursement system shall include all disbursements and expenditures,\nother than payroll. Such disbursements and expenditures shall include travel\nreimbursements, revenue refunds, disbursements for vendor payments, petty cash,\nand interagency payments.\n\nHISTORY: 2015, cc. 38, 730; 2017, cc. 698, 707.","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}}