State Codes and Statutes
Statutes > Virginia > Title-23 > Chapter-4-10 > 23-38-94§ 23-38.94. Audits.
The Auditor of Public Accounts or his legally authorized representativesshall audit annually accounts of all covered institutions and shalldistribute copies of each annual audit to the Governor and to the Chairmen ofthe House Committee on Appropriations and the Senate Committee on Finance.Pursuant to § 30-133, the Auditor of Public Accounts and his legallyauthorized representatives shall examine annually the accounts and books ofeach such institution; however, a covered institution shall not be deemed tobe a state or governmental agency, advisory agency, public body, or agency orinstrumentality for purposes of Chapter 14 (§ 30-130 et seq.) of Title 30except for those provisions in such chapter that relate to requirements forfinancial recordkeeping and bookkeeping. Each covered institution shall besubject to periodic external review by the Joint Legislative and Audit ReviewCommission and such other reviews and audits as shall be required by law.
(2005, cc. 933, 945.)
