{"data":{"id":"us-va/22vac30-60-140","jurisdiction":"us-va","citation":"22VAC30-60-140","heading":"Chart of accounts","body":"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.","path":["Title 22. Social Services","Agency 30. Department For Aging And Rehabilitative Services","Chapter 60. Grants to Area Agencies on Aging","Part IV. Administration of Grants and Contracts","Article 1. Principles and Standards for Financial Management and Accounting"],"source_url":"https://law.lis.virginia.gov/admincode/title22/agency30/chapter60/section140/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:53:41Z","sha256":"8ad76d4f83e453482e98581f2a76cbe723fb59e9937879f881f457d1045561b5","source_id":"us-va-vac","stale":false,"prev":"us-va/22vac30-60-130","next":"us-va/22vac30-60-150"},"notice":"GroundRules: Original legal text. Not legal advice."}