Section 140. Chart of account

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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 74.21, an Area Agency on Aging shall adopt its own account structure based on its own external and internal reporting requirements.

Historical Notes

Derived from Volume 29, Issue 02, eff. October 24, 2012.

Statutory Authority

§ 51.5-131 of the Code of Virginia; 42 USC § 3001 et seq.

                    
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