{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-520.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-520.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-520.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-520.html"}],"law_id":54166,"edition_id":1,"section_id":54166,"structure_id":13140,"section_number":"15.2-520","catch_line":"Department of Finance; expenditures and accounts","history":"Code 1950, \u00a7 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7 15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587; 2021, c. 8; 2021, Sp. Sess. I, c. 155.","full_text":"No money shall be drawn from the treasury of the county, nor shall any obligation for the expenditure of money be incurred, except pursuant to appropriation resolutions. Funds appropriated for multiyear capital projects and outstanding grants, however, may be carried over from year to year without being reappropriated. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriations made thereto, the amount drawn thereon, the unpaid obligation charged against it, and the unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the obligation entailed by contract, agreement, or order.","order_by":null,"text":{"0":{"id":198798,"text":"No money shall be drawn from the treasury of the county, nor shall any obligation for the expenditure of money be incurred, except pursuant to appropriation resolutions. Funds appropriated for multiyear capital projects and outstanding grants, however, may be carried over from year to year without being reappropriated. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriations made thereto, the amount drawn thereon, the unpaid obligation charged against it, and the unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the obligation entailed by contract, agreement, or order.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13140,"edition_id":1,"name":"Departments; County Executive Form","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13139,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151581,"object_type":"structure","relational_id":13140,"identifier":"3","token":"15.2\/I\/5\/3","url":"\/15.2\/I\/5\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13139,"edition_id":1,"name":"County Executive Form of Government","identifier":"5","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151499,"object_type":"structure","relational_id":13139,"identifier":"5","token":"15.2\/I\/5","url":"\/15.2\/I\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; 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obligations of chief assessing officer","url":"\/15.2-525\/","token":"15.2\/I\/5\/3\/15.2-525","metadata":false},{"id":60796,"structure_id":13140,"section_number":"15.2-526","catch_line":"Department of public works","url":"\/15.2-526\/","token":"15.2\/I\/5\/3\/15.2-526","metadata":false},{"id":86318,"structure_id":13140,"section_number":"15.2-527","catch_line":"Department of social services","url":"\/15.2-527\/","token":"15.2\/I\/5\/3\/15.2-527","metadata":false},{"id":84060,"structure_id":13140,"section_number":"15.2-528","catch_line":"Department of law enforcement","url":"\/15.2-528\/","token":"15.2\/I\/5\/3\/15.2-528","metadata":false},{"id":71919,"structure_id":13140,"section_number":"15.2-529","catch_line":"Appointment of county attorney","url":"\/15.2-529\/","token":"15.2\/I\/5\/3\/15.2-529","metadata":false},{"id":77691,"structure_id":13140,"section_number":"15.2-530","catch_line":"Powers and duties of sheriff","url":"\/15.2-530\/","token":"15.2\/I\/5\/3\/15.2-530","metadata":false},{"id":56052,"structure_id":13140,"section_number":"15.2-531","catch_line":"Department of education","url":"\/15.2-531\/","token":"15.2\/I\/5\/3\/15.2-531","metadata":false},{"id":84146,"structure_id":13140,"section_number":"15.2-532","catch_line":"Terms of school boards","url":"\/15.2-532\/","token":"15.2\/I\/5\/3\/15.2-532","metadata":false},{"id":60619,"structure_id":13140,"section_number":"15.2-533","catch_line":"Elected school boards","url":"\/15.2-533\/","token":"15.2\/I\/5\/3\/15.2-533","metadata":false},{"id":60060,"structure_id":13140,"section_number":"15.2-534","catch_line":"Department of health","url":"\/15.2-534\/","token":"15.2\/I\/5\/3\/15.2-534","metadata":false},{"id":63354,"structure_id":13140,"section_number":"15.2-535","catch_line":"Department of assessments","url":"\/15.2-535\/","token":"15.2\/I\/5\/3\/15.2-535","metadata":false},{"id":87190,"structure_id":13140,"section_number":"15.2-536","catch_line":"Selection of clerk, attorney and sheriff","url":"\/15.2-536\/","token":"15.2\/I\/5\/3\/15.2-536","metadata":false},{"id":66920,"structure_id":13140,"section_number":"15.2-537","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-537\/","token":"15.2\/I\/5\/3\/15.2-537","metadata":false},{"id":56942,"structure_id":13140,"section_number":"15.2-538","catch_line":"Examination and audit of accounts and books","url":"\/15.2-538\/","token":"15.2\/I\/5\/3\/15.2-538","metadata":false},{"id":54318,"structure_id":13140,"section_number":"15.2-539","catch_line":"Submission of budget by executive; hearings; notice; adoption","url":"\/15.2-539\/","token":"15.2\/I\/5\/3\/15.2-539","metadata":false},{"id":57324,"structure_id":13140,"section_number":"15.2-540","catch_line":"Officers and employees to receive regular compensation; fee system abolished; collection and disposition of fees","url":"\/15.2-540\/","token":"15.2\/I\/5\/3\/15.2-540","metadata":false},{"id":60613,"structure_id":13140,"section_number":"15.2-541","catch_line":"Bonds of officers","url":"\/15.2-541\/","token":"15.2\/I\/5\/3\/15.2-541","metadata":false},{"id":62051,"structure_id":13140,"section_number":"15.2-542","catch_line":"Employee benefits; residence in county","url":"\/15.2-542\/","token":"15.2\/I\/5\/3\/15.2-542","metadata":false}],"previous_section":{"id":75774,"structure_id":13140,"section_number":"15.2-519","catch_line":"Department of finance; director; general duties","url":"\/15.2-519\/","token":"15.2\/I\/5\/3\/15.2-519","metadata":false},"next_section":{"id":58916,"structure_id":13140,"section_number":"15.2-521","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-521\/","token":"15.2\/I\/5\/3\/15.2-521","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-520\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1962, chapters 399 and 623; in 1982, chapter 647; in 1984, chapter 485; in 1997, chapter 587<\/a>; in 2021, chapter 8<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":151591,"object_type":"law","relational_id":54166,"identifier":"15.2-520","token":"15.2\/I\/5\/3\/15.2-520","url":"\/15.2-520\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-520\/","token":"15.2\/I\/5\/3\/15.2-520","dublin_core":{"Title":"Department of Finance; expenditures and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-520","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No money shall be drawn from the treasury of the county<\/span>, nor shall any obligation for the expenditure of money be incurred, except pursuant to appropriation resolutions. Funds appropriated for multiyear capital projects and outstanding grants, however, may be carried over from year to year without being reappropriated. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriations made thereto, the amount drawn thereon, the unpaid obligation charged against it, and the unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the obligation entailed by contract<\/span>, agreement, or order<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEPARTMENT OF FINANCE; EXPENDITURES AND ACCOUNTS (\u00a7 15.2-520)\n\nNo money shall be drawn from the treasury of the county, nor shall any\nobligation for the expenditure of money be incurred, except pursuant to\nappropriation resolutions. Funds appropriated for multiyear capital projects and\noutstanding grants, however, may be carried over from year to year without being\nreappropriated. Accounts shall be kept for each item of appropriation made by\nthe board. Each such account shall show in detail the appropriations made\nthereto, the amount drawn thereon, the unpaid obligation charged against it, and\nthe unencumbered balance in the appropriation account, properly chargeable,\nsufficient to meet the obligation entailed by contract, agreement, or order.\n\nHISTORY: Code 1950, \u00a7 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7\n15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587; 2021, c. 8; 2021, Sp. Sess.\nI, c. 155.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}