{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/51.5-59.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/51.5-59.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/51.5-59.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/51.5-59.html"}],"law_id":367336,"edition_id":2,"section_id":367336,"structure_id":52353,"section_number":"51.5-59","catch_line":"Annual report; Auditor of Public Accounts to audit books and accounts","history":"1995, c. 812; 2006, cc. 344, 380; 2018, cc. 57, 307.","full_text":"The Board shall submit an annual report that includes a statement of the receipts, disbursements, and current investments of the Fund for the preceding year to the Governor and the General Assembly. The report shall set forth a complete operating and financial statement covering the operation of the Fund during the year, including any loan fund or loan guarantee fund the Authority administers or manages. The Auditor of Public Accounts or his legally authorized representatives shall audit the books and accounts of the Authority and any loan fund or loan guarantee fund the Authority administers or manages as determined necessary by the Auditor of Public Accounts.\n\n","order_by":null,"text":{"0":{"id":1367692,"text":"The Board shall submit an annual report that includes a statement of the receipts, disbursements, and current investments of the Fund for the preceding year to the Governor and the General Assembly. The report shall set forth a complete operating and financial statement covering the operation of the Fund during the year, including any loan fund or loan guarantee fund the Authority administers or manages. The Auditor of Public Accounts or his legally authorized representatives shall audit the books and accounts of the Authority and any loan fund or loan guarantee fund the Authority administers or manages as determined necessary by the Auditor of Public Accounts.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52353,"edition_id":2,"name":"Assistive Technology Loan Fund Authority","identifier":"11","label":"chapter","depth":2,"order_by":13,"parent_id":52322,"metadata":{"child_laws":7,"child_structures":0},"date_created":"2026-08-02 02:57:51","date_modified":"2026-08-02 12:34:40","permalink":{"id":1463413,"object_type":"structure","relational_id":52353,"identifier":"11","token":"51.5\/11","url":"\/51.5\/11\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52322,"edition_id":2,"name":"Persons With Disabilities","identifier":"51.5","label":"title","depth":1,"order_by":111,"parent_id":null,"metadata":{"child_laws":166,"child_structures":34},"date_created":"2026-08-02 02:57:37","date_modified":"2026-08-02 12:34:37","permalink":{"id":1463395,"object_type":"structure","relational_id":52322,"identifier":"51.5","token":"51.5","url":"\/51.5\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":367330,"structure_id":52353,"section_number":"51.5-53","catch_line":"Definitions","url":"\/51.5-53\/","token":"51.5\/11\/51.5-53","metadata":false},{"id":367331,"structure_id":52353,"section_number":"51.5-54","catch_line":"Declaration of purpose; Assistive Technology Loan Fund Authority established","url":"\/51.5-54\/","token":"51.5\/11\/51.5-54","metadata":false},{"id":367332,"structure_id":52353,"section_number":"51.5-55","catch_line":"Membership of Board; terms, compensation, and expenses","url":"\/51.5-55\/","token":"51.5\/11\/51.5-55","metadata":false},{"id":367333,"structure_id":52353,"section_number":"51.5-56","catch_line":"Powers of the Authority","url":"\/51.5-56\/","token":"51.5\/11\/51.5-56","metadata":false},{"id":367334,"structure_id":52353,"section_number":"51.5-57","catch_line":"Assistive Technology Loan Fund established","url":"\/51.5-57\/","token":"51.5\/11\/51.5-57","metadata":false},{"id":367335,"structure_id":52353,"section_number":"51.5-58","catch_line":"Provision of loans","url":"\/51.5-58\/","token":"51.5\/11\/51.5-58","metadata":false},{"id":367336,"structure_id":52353,"section_number":"51.5-59","catch_line":"Annual report; Auditor of Public Accounts to audit books and accounts","url":"\/51.5-59\/","token":"51.5\/11\/51.5-59","metadata":false}],"previous_section":{"id":367335,"structure_id":52353,"section_number":"51.5-58","catch_line":"Provision of loans","url":"\/51.5-58\/","token":"51.5\/11\/51.5-58","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.5-59\/","history_text":"<p>This law was first created in 1995. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0812\">812<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2006, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0344\">344<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0380\">380<\/a>; in 2018, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0057\">57<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0307\">307<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1463439,"object_type":"law","relational_id":367336,"identifier":"51.5-59","token":"51.5\/11\/51.5-59","url":"\/51.5-59\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/51.5-59\/","token":"51.5\/11\/51.5-59","dublin_core":{"Title":"Annual report; Auditor of Public Accounts to audit books and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.5-59","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Board<\/span> shall submit an annual report that includes a statement of the receipts, disbursements, and current investments of the <span class=\"dictionary\">Fund<\/span> for the preceding year to the Governor and the General Assembly. The report shall set forth a complete operating and financial statement covering the operation of the <span class=\"dictionary\">Fund<\/span> during the year, including any loan <span class=\"dictionary\">fund<\/span> or loan guarantee <span class=\"dictionary\">fund<\/span> the <span class=\"dictionary\">Authority<\/span> administers or manages. The Auditor of Public Accounts or his legally authorized representatives shall audit the books and accounts of the <span class=\"dictionary\">Authority<\/span> and any loan <span class=\"dictionary\">fund<\/span> or loan guarantee <span class=\"dictionary\">fund<\/span> the <span class=\"dictionary\">Authority<\/span> administers or manages as determined necessary by the Auditor of Public Accounts.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nANNUAL REPORT; AUDITOR OF PUBLIC ACCOUNTS TO AUDIT BOOKS AND ACCOUNTS (\u00a7\n51.5-59)\n\nThe Board shall submit an annual report that includes a statement of the\nreceipts, disbursements, and current investments of the Fund for the preceding\nyear to the Governor and the General Assembly. The report shall set forth a\ncomplete operating and financial statement covering the operation of the Fund\nduring the year, including any loan fund or loan guarantee fund the Authority\nadministers or manages. The Auditor of Public Accounts or his legally authorized\nrepresentatives shall audit the books and accounts of the Authority and any loan\nfund or loan guarantee fund the Authority administers or manages as determined\nnecessary by the Auditor of Public Accounts.\n\nHISTORY: 1995, c. 812; 2006, cc. 344, 380; 2018, cc. 57, 307.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}