Virginia § 15.2-6413 Forms of accounts and records; audit of same

Virginia Statutes

§ 15.2-6413 — Forms of accounts and records; audit of same

Virginia § 15.2-6413

Title 15.2COUNTIES, CITIES AND TOWNS

Subtitle IVOTHER GOVERNMENTAL ENTITIES

Ch. 64VIRGINIA REGIONAL INDUSTRIAL FACILITIES ACT

This text of Virginia § 15.2-6413 (Forms of accounts and records; audit of same) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 15.2-6413 (2026).

Text

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.

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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.