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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>60086</law_id><section_number>59.1-394</section_number><catch_line>Audit required</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>59.1-369</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="59.1">Trade and Commerce</unit><unit label="chapter" level="2" order_by="1" identifier="29">Horse Racing and Pari-Mutuel Wagering</unit><unit label="article" level="3" order_by="1" identifier="5">Taxation and Audit</unit></structure><text>
						<section><p>A regular post-audit shall be conducted of all accounts and transactions of the <span class="dictionary">Commission</span>. An audit of a fiscal and compliance nature of the accounts and transactions of the <span class="dictionary">Commission</span> shall be conducted by the Auditor of Public Accounts as determined necessary by the Auditor of Public Accounts. The cost of the audit and post-audit examinations shall be borne by the <span class="dictionary">Commission</span>.</p></section></text><history>1988, c. 855; 2018, cc. 57, 307.</history><metadata></metadata></law>
