{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-4023.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-4023.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-4023.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-4023.html"}],"law_id":63848,"edition_id":1,"section_id":63848,"structure_id":13969,"section_number":"58.1-4023","catch_line":"Post-audit of accounts and transactions of Department; post-compliance audits","history":"1987, c. 531; 1989, c. 478.","full_text":"A regular post-audit shall be conducted of all accounts and transactions of the Department. An annual audit of a fiscal and compliance nature of the accounts and transactions of the Department shall be conducted by the Auditor of Public Accounts on or before August 15 of each year. The cost of the annual audit and post-audit examinations shall be borne by the Department. The Board may order such other audits as it deems necessary and desirable.","order_by":null,"text":{"0":{"id":232585,"text":"A regular post-audit shall be conducted of all accounts and transactions of the Department. An annual audit of a fiscal and compliance nature of the accounts and transactions of the Department shall be conducted by the Auditor of Public Accounts on or before August 15 of each year. The cost of the annual audit and post-audit examinations shall be borne by the Department. The Board may order such other audits as it deems necessary and desirable.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13969,"edition_id":1,"name":"Powers and Duties of Virginia Lottery Board; Administration of Tickets and Prizes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13968,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":259077,"object_type":"structure","relational_id":13969,"identifier":"1","token":"58.1\/IV\/40\/1","url":"\/58.1\/IV\/40\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13968,"edition_id":1,"name":"Virginia Lottery Law; Sports Betting","identifier":"40","label":"chapter","depth":3,"order_by":1,"parent_id":13501,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":259075,"object_type":"structure","relational_id":13968,"identifier":"40","token":"58.1\/IV\/40","url":"\/58.1\/IV\/40\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13501,"edition_id":1,"name":"Other Sources of State Revenue","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:45:05","date_modified":"2026-06-26 03:45:05","permalink":{"id":259073,"object_type":"structure","relational_id":13501,"identifier":"IV","token":"58.1\/IV","url":"\/58.1\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56298,"structure_id":13969,"section_number":"58.1-4000","catch_line":"Short title","url":"\/58.1-4000\/","token":"58.1\/IV\/40\/1\/58.1-4000","metadata":false},{"id":66405,"structure_id":13969,"section_number":"58.1-4001","catch_line":"Establishment of state lottery","url":"\/58.1-4001\/","token":"58.1\/IV\/40\/1\/58.1-4001","metadata":false},{"id":70493,"structure_id":13969,"section_number":"58.1-4002","catch_line":"Definitions","url":"\/58.1-4002\/","token":"58.1\/IV\/40\/1\/58.1-4002","metadata":false},{"id":78216,"structure_id":13969,"section_number":"58.1-4003","catch_line":"Virginia Lottery established","url":"\/58.1-4003\/","token":"58.1\/IV\/40\/1\/58.1-4003","metadata":false},{"id":59963,"structure_id":13969,"section_number":"58.1-4004","catch_line":"Membership of Board; appointment; terms; vacancies; removal; expenses","url":"\/58.1-4004\/","token":"58.1\/IV\/40\/1\/58.1-4004","metadata":false},{"id":55760,"structure_id":13969,"section_number":"58.1-4005","catch_line":"Appointment, qualifications and salary of Director","url":"\/58.1-4005\/","token":"58.1\/IV\/40\/1\/58.1-4005","metadata":false},{"id":75231,"structure_id":13969,"section_number":"58.1-4006","catch_line":"Powers of the Director","url":"\/58.1-4006\/","token":"58.1\/IV\/40\/1\/58.1-4006","metadata":false},{"id":77989,"structure_id":13969,"section_number":"58.1-4006.1","catch_line":"Use of the phrase \"Virginia is for Bettors\" prohibited; civil penalty","url":"\/58.1-4006.1\/","token":"58.1\/IV\/40\/1\/58.1-4006.1","metadata":false},{"id":74431,"structure_id":13969,"section_number":"58.1-4007","catch_line":"Powers of the Board","url":"\/58.1-4007\/","token":"58.1\/IV\/40\/1\/58.1-4007","metadata":false},{"id":86024,"structure_id":13969,"section_number":"58.1-4007.1","catch_line":"Lottery tickets to bear telephone number for compulsive gamblers","url":"\/58.1-4007.1\/","token":"58.1\/IV\/40\/1\/58.1-4007.1","metadata":false},{"id":62905,"structure_id":13969,"section_number":"58.1-4007.2","catch_line":"Repealed","url":"\/58.1-4007.2\/","token":"58.1\/IV\/40\/1\/58.1-4007.2","metadata":false},{"id":85895,"structure_id":13969,"section_number":"58.1-4007.3","catch_line":"Posting of illegal gaming tip line; problem gambling helpline","url":"\/58.1-4007.3\/","token":"58.1\/IV\/40\/1\/58.1-4007.3","metadata":false},{"id":60211,"structure_id":13969,"section_number":"58.1-4008","catch_line":"Employees of the Department; background investigations of employees","url":"\/58.1-4008\/","token":"58.1\/IV\/40\/1\/58.1-4008","metadata":false},{"id":86133,"structure_id":13969,"section_number":"58.1-4009","catch_line":"Licensing of lottery sales agents; penalty","url":"\/58.1-4009\/","token":"58.1\/IV\/40\/1\/58.1-4009","metadata":false},{"id":77230,"structure_id":13969,"section_number":"58.1-4010","catch_line":"Authority of persons licensed as lottery sales agents; annual fee","url":"\/58.1-4010\/","token":"58.1\/IV\/40\/1\/58.1-4010","metadata":false},{"id":64463,"structure_id":13969,"section_number":"58.1-4011","catch_line":"Meaning of \"gross receipts.\"","url":"\/58.1-4011\/","token":"58.1\/IV\/40\/1\/58.1-4011","metadata":false},{"id":83782,"structure_id":13969,"section_number":"58.1-4012","catch_line":"Suspension and revocation of licenses","url":"\/58.1-4012\/","token":"58.1\/IV\/40\/1\/58.1-4012","metadata":false},{"id":83088,"structure_id":13969,"section_number":"58.1-4013","catch_line":"Right to prize not assignable; exceptions","url":"\/58.1-4013\/","token":"58.1\/IV\/40\/1\/58.1-4013","metadata":false},{"id":55730,"structure_id":13969,"section_number":"58.1-4014","catch_line":"Price of tickets or shares; who may sell; penalty","url":"\/58.1-4014\/","token":"58.1\/IV\/40\/1\/58.1-4014","metadata":false},{"id":72082,"structure_id":13969,"section_number":"58.1-4014.1","catch_line":"Method of payment for purchase of tickets or shares","url":"\/58.1-4014.1\/","token":"58.1\/IV\/40\/1\/58.1-4014.1","metadata":false},{"id":72946,"structure_id":13969,"section_number":"58.1-4015","catch_line":"Sale of ticket or share to person under eighteen prohibited; penalty","url":"\/58.1-4015\/","token":"58.1\/IV\/40\/1\/58.1-4015","metadata":false},{"id":85845,"structure_id":13969,"section_number":"58.1-4015.1","catch_line":"Voluntary exclusion program","url":"\/58.1-4015.1\/","token":"58.1\/IV\/40\/1\/58.1-4015.1","metadata":false},{"id":78837,"structure_id":13969,"section_number":"58.1-4016","catch_line":"Gift to minor prohibited","url":"\/58.1-4016\/","token":"58.1\/IV\/40\/1\/58.1-4016","metadata":false},{"id":59245,"structure_id":13969,"section_number":"58.1-4017","catch_line":"Alteration and forgery; presentation of counterfeit or altered ticket or share; penalty","url":"\/58.1-4017\/","token":"58.1\/IV\/40\/1\/58.1-4017","metadata":false},{"id":57248,"structure_id":13969,"section_number":"58.1-4018","catch_line":"Prohibited actions; penalty","url":"\/58.1-4018\/","token":"58.1\/IV\/40\/1\/58.1-4018","metadata":false},{"id":56776,"structure_id":13969,"section_number":"58.1-4018.1","catch_line":"Larceny of tickets; fraudulent notification of prizes; penalty","url":"\/58.1-4018.1\/","token":"58.1\/IV\/40\/1\/58.1-4018.1","metadata":false},{"id":55029,"structure_id":13969,"section_number":"58.1-4018.2","catch_line":"Ticket discounting; civil penalties","url":"\/58.1-4018.2\/","token":"58.1\/IV\/40\/1\/58.1-4018.2","metadata":false},{"id":60303,"structure_id":13969,"section_number":"58.1-4019","catch_line":"Certain persons ineligible to purchase tickets or shares or receive prizes","url":"\/58.1-4019\/","token":"58.1\/IV\/40\/1\/58.1-4019","metadata":false},{"id":81045,"structure_id":13969,"section_number":"58.1-4019.1","catch_line":"License required for \"instant ticket\" games or contests","url":"\/58.1-4019.1\/","token":"58.1\/IV\/40\/1\/58.1-4019.1","metadata":false},{"id":75369,"structure_id":13969,"section_number":"58.1-4020","catch_line":"Unclaimed prizes","url":"\/58.1-4020\/","token":"58.1\/IV\/40\/1\/58.1-4020","metadata":false},{"id":62937,"structure_id":13969,"section_number":"58.1-4020.1","catch_line":"Voluntary assignment of lottery prizes or pledge as collateral for a loan; requirements for the assignees and lenders","url":"\/58.1-4020.1\/","token":"58.1\/IV\/40\/1\/58.1-4020.1","metadata":false},{"id":61896,"structure_id":13969,"section_number":"58.1-4021","catch_line":"Deposit of moneys received by agents; performance of functions, etc., in connection with operation of lottery; compensation of agents","url":"\/58.1-4021\/","token":"58.1\/IV\/40\/1\/58.1-4021","metadata":false},{"id":84585,"structure_id":13969,"section_number":"58.1-4022","catch_line":"Virginia Lottery Fund","url":"\/58.1-4022\/","token":"58.1\/IV\/40\/1\/58.1-4022","metadata":false},{"id":77736,"structure_id":13969,"section_number":"58.1-4022.1","catch_line":"Lottery Proceeds Fund","url":"\/58.1-4022.1\/","token":"58.1\/IV\/40\/1\/58.1-4022.1","metadata":false},{"id":63848,"structure_id":13969,"section_number":"58.1-4023","catch_line":"Post-audit of accounts and transactions of Department; post-compliance audits","url":"\/58.1-4023\/","token":"58.1\/IV\/40\/1\/58.1-4023","metadata":false},{"id":78705,"structure_id":13969,"section_number":"58.1-4024","catch_line":"Employees of the Department","url":"\/58.1-4024\/","token":"58.1\/IV\/40\/1\/58.1-4024","metadata":false},{"id":69602,"structure_id":13969,"section_number":"58.1-4025","catch_line":"Exemption of lottery prizes and sales of tickets from state and local taxation","url":"\/58.1-4025\/","token":"58.1\/IV\/40\/1\/58.1-4025","metadata":false},{"id":56528,"structure_id":13969,"section_number":"58.1-4026","catch_line":"Set-off of debts to the Commonwealth from prizes","url":"\/58.1-4026\/","token":"58.1\/IV\/40\/1\/58.1-4026","metadata":false},{"id":75836,"structure_id":13969,"section_number":"58.1-4027","catch_line":"Judicial review","url":"\/58.1-4027\/","token":"58.1\/IV\/40\/1\/58.1-4027","metadata":false},{"id":84494,"structure_id":13969,"section_number":"58.1-4028","catch_line":"Repealed","url":"\/58.1-4028\/","token":"58.1\/IV\/40\/1\/58.1-4028","metadata":false},{"id":78868,"structure_id":13969,"section_number":"58.1-4029","catch_line":"Disclosure of identity of winners by the Department","url":"\/58.1-4029\/","token":"58.1\/IV\/40\/1\/58.1-4029","metadata":false}],"previous_section":{"id":77736,"structure_id":13969,"section_number":"58.1-4022.1","catch_line":"Lottery Proceeds Fund","url":"\/58.1-4022.1\/","token":"58.1\/IV\/40\/1\/58.1-4022.1","metadata":false},"next_section":{"id":78705,"structure_id":13969,"section_number":"58.1-4024","catch_line":"Employees of the Department","url":"\/58.1-4024\/","token":"58.1\/IV\/40\/1\/58.1-4024","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-4023\/","history_text":"<p>This law was first created in 1987. The record of its establishment is cataloged in chapter 531 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. Unfortunately, the 1987 \u201cActs\u201d aren\u2019t available online. 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 1989, chapter 478.<\/p>","references":[{"id":75369,"section_number":"58.1-4020","catch_line":"Unclaimed prizes","order_by":null,"url":"\/58.1-4020\/"},{"id":84585,"section_number":"58.1-4022","catch_line":"Virginia Lottery Fund","order_by":null,"url":"\/58.1-4022\/"}],"refers_to":false,"permalink":{"id":259215,"object_type":"law","relational_id":63848,"identifier":"58.1-4023","token":"58.1\/IV\/40\/1\/58.1-4023","url":"\/58.1-4023\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-4023\/","token":"58.1\/IV\/40\/1\/58.1-4023","dublin_core":{"Title":"Post-audit of accounts and transactions of Department; post-compliance audits","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-4023","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A regular post-audit shall be conducted of all accounts and transactions of the <span class=\"dictionary\">Department<\/span>. An annual audit of a fiscal and compliance nature of the accounts and transactions of the <span class=\"dictionary\">Department<\/span> shall be conducted by the Auditor of Public Accounts on or before August 15 of each year. The cost of the annual audit and post-audit examinations shall be borne by the <span class=\"dictionary\">Department<\/span>. The <span class=\"dictionary\">Board<\/span> may <span class=\"dictionary\">order<\/span> such other audits as it deems necessary and desirable.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPOST-AUDIT OF ACCOUNTS AND TRANSACTIONS OF DEPARTMENT; POST-COMPLIANCE AUDITS\n(\u00a7 58.1-4023)\n\nA regular post-audit shall be conducted of all accounts and transactions of the\nDepartment. An annual audit of a fiscal and compliance nature of the accounts\nand transactions of the Department shall be conducted by the Auditor of Public\nAccounts on or before August 15 of each year. The cost of the annual audit and\npost-audit examinations shall be borne by the Department. The Board may order\nsuch other audits as it deems necessary and desirable.\n\nHISTORY: 1987, c. 531; 1989, c. 478.","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}}