# Va. Code Ann. § 45.2-121: Form and audit of accounts and records

> Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VA_T45.2_SI_C1_A3_S45.2-121

## Section

- **Citation:** Va. Code Ann. § 45.2-121
- **Heading:** Form and audit of accounts and records
- **Jurisdiction:** Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Virginia Code / Title 45.2 / Subtitle I / Chapter 1 / Article 3 / Section 45.2-121

## Text

A. The accounts and records of the Bank 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 Bank are subject to an annual audit by the Auditor of Public Accounts or his legal representative the results of which shall be reported to the Bank Advisory Board and to the Chairs of the Senate Finance and Appropriations Committee and the House Committee on Appropriations.

2026, cc. 1125 , 1126 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VA_T45.2_SI_C1_A3_S45.2-121. Check the current official text before relying on it. Not legal advice.