22VAC30-60-140. Chart of accounts.
Provided that an Area Agency on Aging is able to comply with the nine standards for financial management systems in U.S. Office of Management and Budget (OMB) Circulars A-102 and A-110, as applicable, and the financial management standards contained in 45 CFR 75.302, an Area Agency on Aging shall adopt its own account structure based on its own external and internal reporting requirements.
Statutory Authority
§ 51.5-131 of the Code of Virginia; 42 USC § 3001 et seq.
Historical Notes
Derived from Virginia Register Volume 29, Issue 2, eff. October 24, 2012; amended, Virginia Register Volume 35, Issue 16, eff. May 1, 2019.
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