Virginia § 15.2-621 Same; claims against counties; accounts

Virginia Statutes

§ 15.2-621 — Same; claims against counties; accounts

Virginia § 15.2-621

JurisdictionVirginia

Title 15.2COUNTIES, CITIES AND TOWNS

Subtitle IGENERAL PROVISIONS; CHARTERS; OTHER FORMS AND ORGANIZATION OF COUNTIES

Ch. 6COUNTY MANAGER FORM OF GOVERNMENT

Art. 3DEPARTMENTS; COUNTY MANAGER FORM

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Bluebook

Va. Code Ann. § 15.2-621 (2026).

Text

The director of finance shall audit all claims against the county for goods or services. It shall be his duty (i) to ascertain that such claims are in accordance with the purchase orders or contracts from which the claims arise;

(ii)to draw all checks in settlement of such claims;

(iii)to keep a record of the revenues and expenditures of the county;

(iv)to keep such accounts and records of the affairs of the county as shall be prescribed by the Auditor of Public Accounts; and (v) at the end of each month, to prepare and submit to the board statements showing the progress and status of the county's affairs in such form as agreed upon by the Auditor of Public Accounts and the board.

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The director of finance shall audit all claims against the county for goods or services. It shall be his duty (i) to ascertain that such claims are in accordance with the purchase orders or contracts from which the claims arise; (ii) to draw all checks in settlement of such claims; (iii) to keep a record of the revenues and expenditures of the county; (iv) to keep such accounts and records of the affairs of the county as shall be prescribed by the Auditor of Public Accounts; and (v) at the end of each month, to prepare and submit to the board statements showing the progress and status of the county's affairs in such form as agreed upon by the Auditor of Public Accounts and the board.