CODE OF VIRGINIA

FORMS OF ACCOUNTS AND RECORDS; AUDIT OF SAME (§ 15.2-6413)

The accounts and records of an authority 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 accounts and records of an authority shall be subject to audit
pursuant to § 30-140, and the costs of such audit services shall be borne by
the authority. An authority’s fiscal year shall be the same as the
Commonwealth’s.

HISTORY: 1997, cc. 276, 587, § 15.1-1723.