{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/32.1-162.29.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/32.1-162.29.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/32.1-162.29.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/32.1-162.29.html"}],"law_id":359160,"edition_id":2,"section_id":359160,"structure_id":51378,"section_number":"32.1-162.29","catch_line":"Form and audit of accounts and records","history":"1997, cc. 803, 888, 891, \u00a7 23-285; 2016, c. 588.","full_text":"A\n\nThe 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.\n\nB\n\nThe accounts and records of the Board are subject to an annual audit by the Auditor of Public Accounts or his legal representative.\n\n","order_by":null,"text":{"0":{"id":1336168,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1336169,"text":"The accounts and records of the Board are subject to an annual audit by the Auditor of Public Accounts or his legal representative.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":51378,"edition_id":2,"name":"Commonwealth Health Research Board and Fund; Christopher Reeve Stem Cell Research Fund","identifier":"5.3","label":"chapter","depth":2,"order_by":8,"parent_id":51343,"metadata":{"child_laws":10,"child_structures":0},"date_created":"2026-08-02 02:41:28","date_modified":"2026-08-02 12:32:22","permalink":{"id":1430517,"object_type":"structure","relational_id":51378,"identifier":"5.3","token":"32.1\/5.3","url":"\/32.1\/5.3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51343,"edition_id":2,"name":"Health","identifier":"32.1","label":"title","depth":1,"order_by":75,"parent_id":null,"metadata":{"child_laws":857,"child_structures":128},"date_created":"2026-08-02 02:40:53","date_modified":"2026-08-02 12:32:12","permalink":{"id":1428101,"object_type":"structure","relational_id":51343,"identifier":"32.1","token":"32.1","url":"\/32.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":359154,"structure_id":51378,"section_number":"32.1-162.23","catch_line":"Commonwealth Health Research Board established","url":"\/32.1-162.23\/","token":"32.1\/5.3\/32.1-162.23","metadata":false},{"id":359155,"structure_id":51378,"section_number":"32.1-162.24","catch_line":"Duties of the Board","url":"\/32.1-162.24\/","token":"32.1\/5.3\/32.1-162.24","metadata":false},{"id":359156,"structure_id":51378,"section_number":"32.1-162.25","catch_line":"Powers of the Board","url":"\/32.1-162.25\/","token":"32.1\/5.3\/32.1-162.25","metadata":false},{"id":359157,"structure_id":51378,"section_number":"32.1-162.26","catch_line":"Conditions and restrictions on financial assistance","url":"\/32.1-162.26\/","token":"32.1\/5.3\/32.1-162.26","metadata":false},{"id":359158,"structure_id":51378,"section_number":"32.1-162.27","catch_line":"Cooperation with other agencies","url":"\/32.1-162.27\/","token":"32.1\/5.3\/32.1-162.27","metadata":false},{"id":359159,"structure_id":51378,"section_number":"32.1-162.28","catch_line":"Commonwealth Health Research Fund established; administration","url":"\/32.1-162.28\/","token":"32.1\/5.3\/32.1-162.28","metadata":false},{"id":359160,"structure_id":51378,"section_number":"32.1-162.29","catch_line":"Form and audit of accounts and records","url":"\/32.1-162.29\/","token":"32.1\/5.3\/32.1-162.29","metadata":false},{"id":359162,"structure_id":51378,"section_number":"32.1-162.30","catch_line":"Annual report","url":"\/32.1-162.30\/","token":"32.1\/5.3\/32.1-162.30","metadata":false},{"id":359163,"structure_id":51378,"section_number":"32.1-162.31","catch_line":"Christopher Reeve Stem Cell Research Fund","url":"\/32.1-162.31\/","token":"32.1\/5.3\/32.1-162.31","metadata":false},{"id":359164,"structure_id":51378,"section_number":"32.1-162.31:1","catch_line":"Florence Neal Cooper Smith Sickle Cell Research Endowment Fund","url":"\/32.1-162.31_1\/","token":"32.1\/5.3\/32.1-162.31_1","metadata":false}],"previous_section":{"id":359159,"structure_id":51378,"section_number":"32.1-162.28","catch_line":"Commonwealth Health Research Fund established; administration","url":"\/32.1-162.28\/","token":"32.1\/5.3\/32.1-162.28","metadata":false},"next_section":{"id":359162,"structure_id":51378,"section_number":"32.1-162.30","catch_line":"Annual report","url":"\/32.1-162.30\/","token":"32.1\/5.3\/32.1-162.30","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/32.1-162.29\/","history_text":"<p>This law was first created in 1997. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0803\">803<\/a>, <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0888\">888<\/a>, and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0891\">891<\/a> 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. 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 2016, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?161+ful+CHAP0588\">588<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1430543,"object_type":"law","relational_id":359160,"identifier":"32.1-162.29","token":"32.1\/5.3\/32.1-162.29","url":"\/32.1-162.29\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/32.1-162.29\/","token":"32.1\/5.3\/32.1-162.29","dublin_core":{"Title":"Form and audit of accounts and records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 32.1-162.29","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\">Board<\/span> showing the receipt and disbursement of funds from whatever source derived shall be in such form as the Auditor of Public Accounts prescribes. <a id=\"paragraph-1336168\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/32.1-162.29\/#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> The accounts and records of the <span class=\"dictionary\">Board<\/span> are subject to an annual audit by the Auditor of Public Accounts or his legal representative. <a id=\"paragraph-1336169\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/32.1-162.29\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFORM AND AUDIT OF ACCOUNTS AND RECORDS (\u00a7 32.1-162.29)\n\nA. The accounts and records of the Board showing the receipt and disbursement of\nfunds from whatever source derived shall be in such form as the Auditor of\nPublic Accounts prescribes.\n\nB. The accounts and records of the Board are subject to an annual audit by the\nAuditor of Public Accounts or his legal representative.\n\nHISTORY: 1997, cc. 803, 888, 891, \u00a7 23-285; 2016, c. 588.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}