23-285 - Forms of accounts and records; audit of same. - Virginia Statutes

§ 23-285. Forms of accounts and records; audit of same.

A. The accounts and records of the Board showing the receipt and disbursementof funds from whatever source derived shall be in such form as the Auditor ofPublic Accounts prescribes.

B. The accounts and records of the Board shall be subject to an annual auditby the Auditor of Public Accounts or his legal representative.

(1997, cc. 803, 888, 891.)