                                 CODE OF VIRGINIA

FORMS AND AUDIT OF ACCOUNTS AND RECORDS (§ 23.1-710)

The accounts and records of the board 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 Auditor of Public Accounts or his legally authorized
representatives shall annually audit the accounts of the board, and the board
shall bear the cost of such audit services.

HISTORY: 1994, c. 661, § 23-38.85; 2016, c. 588.