{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-613.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-613.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-613.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-613.html"}],"law_id":80636,"edition_id":1,"section_id":80636,"structure_id":14477,"section_number":"4.1-613","catch_line":"Forms of accounts and records; audit; annual report","history":"2021, Sp. Sess. I, cc. 550, 551.","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&#8217; 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":288993,"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":288994,"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&#8217; 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":14477,"edition_id":1,"name":"General Provisions","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":13297,"metadata":{},"date_created":"2026-06-26 03:48:16","date_modified":"2026-06-26 03:48:16","permalink":{"id":219583,"object_type":"structure","relational_id":14477,"identifier":"6","token":"4.1\/II\/6","url":"\/4.1\/II\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13297,"edition_id":1,"name":"Cannabis Control Act","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:35","date_modified":"2026-06-26 03:44:35","permalink":{"id":219415,"object_type":"structure","relational_id":13297,"identifier":"II","token":"4.1\/II","url":"\/4.1\/II\/","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":71934,"structure_id":14477,"section_number":"4.1-600","catch_line":"Definitions","url":"\/4.1-600\/","token":"4.1\/II\/6\/4.1-600","metadata":false},{"id":57902,"structure_id":14477,"section_number":"4.1-601","catch_line":"Virginia Cannabis Control Authority created; 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audit; annual report","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-613","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> 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 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 <span class=\"dictionary\">Authority<\/span>. The <span class=\"dictionary\">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 <span class=\"dictionary\">Authority<\/span> for the year ending the previous June 30. The <span class=\"dictionary\">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 <span class=\"dictionary\">material<\/span> changes to the policies and procedures issued by the <span class=\"dictionary\">Authority<\/span> related to procurement or personnel, and any proposed marketing activities. <a id=\"paragraph-288993\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-613\/#A\"><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> Notwithstanding any other provision of <span class=\"dictionary\">law<\/span>, in exercising any power conferred under this subtitle, the <span class=\"dictionary\">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 <span class=\"dictionary\">Authority<\/span> may report summary level detail on both payroll and nonpayroll transactions to the State Comptroller through the Department of Accounts&#8217; 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. <a id=\"paragraph-288994\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-613\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFORMS OF ACCOUNTS AND RECORDS; AUDIT; ANNUAL REPORT (\u00a7 4.1-613)\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&#8217; 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: 2021, Sp. Sess. I, cc. 550, 551.","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}}