Code of Virginia - Title 23 Educational Institutions - Section 23-285 Forms of accounts and records; audit of same

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

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

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

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

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Last modified: April 3, 2009