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.
1997, cc. 276, 587, § 15.1-1723.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 64 - Virginia Regional Industrial Facilities Act
§ 15.2-6401. Findings; purpose; governmental functions
§ 15.2-6402. Procedure for creation of authorities
§ 15.2-6403. Board of the authority
§ 15.2-6404. Office of authority; title to property
§ 15.2-6405. Powers of the authority
§ 15.2-6406. Donations to authority; remittance of tax revenue
§ 15.2-6407. Revenue sharing agreements
§ 15.2-6408. Applicability of land use regulations
§ 15.2-6409. Bond issues; contesting validity of bonds
§ 15.2-6410. Investments in bonds
§ 15.2-6411. Bonds exempt from taxation
§ 15.2-6412. Tax revenues of the Commonwealth or any other political subdivision not pledged
§ 15.2-6413. Forms of accounts and records; audit of same