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VIRGINIA STATUTES AND CODES

2.2-2323 - Forms of accounts and records; annual reports; audit.

§ 2.2-2323. Forms of accounts and records; annual reports; audit.

The Authority shall maintain accounts and records showing the receipt anddisbursement of funds from whatever source derived in a form as prescribed bythe Auditor of Public Accounts. Such accounts and records shall correspond asnearly as possible to accounts and records maintained by corporateenterprises.

The accounts of the Authority shall be audited annually by the Auditor ofPublic Accounts, or his legally authorized representatives, and the costs ofsuch audits shall be borne by the Authority. The Authority shall, followingthe close of each fiscal year, submit an annual report of its activities forthe preceding year to the Governor. Each report shall set forth a completeoperating and financial statement for the Authority during the fiscal year itcovers.

(1999, cc. 852, 881, § 2.1-548.66; 2001, c. 844.)

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