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

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

The accounts and records of an authority showing the receipt and disbursementof funds from whatever source derived shall be in such form as the Auditor ofPublic Accounts prescribes, provided that such accounts correspond as nearlyas possible to the accounts and records for such matters maintained bycorporate enterprises. The accounts and records of an authority shall besubject to audit pursuant to § 30-140, and the costs of such audit servicesshall be borne by the authority. An authority's fiscal year shall be the sameas the Commonwealth's.

(1997, cc. 276, 587, § 15.1-1723.)