{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-523.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-523.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-523.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-523.html"}],"law_id":74523,"edition_id":1,"section_id":74523,"structure_id":13140,"section_number":"15.2-523","catch_line":"Same; claims against counties; 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.","full_text":"The director of finance shall (i) audit all claims against the county for goods or services; (ii) ascertain that such claims are in accordance with the purchase orders or contracts of employment from which the claims arise; (iii) draw all checks in settlement of such claims; (iv) keep a record of the revenues and expenditures of the county; (v) keep such accounts and records of the affairs of the county as prescribed by the Auditor of Public Accounts; and (vi) prepare and submit to the board statements showing the progress and status of the county’s affairs in such form and at such time as agreed upon by the Auditor of Public Accounts and the board.","order_by":null,"text":{"0":{"id":267822,"text":"The director of finance shall (i) audit all claims against the county for goods or services; (ii) ascertain that such claims are in accordance with the purchase orders or contracts of employment from which the claims arise; (iii) draw all checks in settlement of such claims; (iv) keep a record of the revenues and expenditures of the county; (v) keep such accounts and records of the affairs of the county as prescribed by the Auditor of Public Accounts; and (vi) prepare and submit to the board statements showing the progress and status of the county’s affairs in such form and at such time as agreed upon by the Auditor of Public Accounts and the board.","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; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151281,"object_type":"structure","relational_id":13138,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55001,"structure_id":13140,"section_number":"15.2-518","catch_line":"Departments of the county","url":"\/15.2-518\/","token":"15.2\/I\/5\/3\/15.2-518","metadata":false},{"id":75774,"structure_id":13140,"section_number":"15.2-519","catch_line":"Department of finance; 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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":85928,"structure_id":13140,"section_number":"15.2-522","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-522\/","token":"15.2\/I\/5\/3\/15.2-522","metadata":false},"next_section":{"id":64862,"structure_id":13140,"section_number":"15.2-524","catch_line":"Same; director as purchasing agent","url":"\/15.2-524\/","token":"15.2\/I\/5\/3\/15.2-524","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-523\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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>.<\/p>","references":false,"refers_to":false,"permalink":{"id":151603,"object_type":"law","relational_id":74523,"identifier":"15.2-523","token":"15.2\/I\/5\/3\/15.2-523","url":"\/15.2-523\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-523\/","token":"15.2\/I\/5\/3\/15.2-523","dublin_core":{"Title":"Same; claims against counties; accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-523","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The director of finance shall (i) audit all claims against the county<\/span> for goods or services; (ii) ascertain that such claims are in accordance with the purchase orders<\/span> or contracts<\/span> of employment from which the claims arise; (iii) draw all checks in settlement<\/span> of such claims; (iv) keep a record of the revenues and expenditures of the county<\/span>; (v) keep such accounts and records of the affairs of the county<\/span> as prescribed by the Auditor of Public Accounts; and (vi) prepare and submit to the board statements showing the progress and status of the county<\/span>’s affairs in such form and at such time as agreed upon by the Auditor of Public Accounts and the board.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSAME; CLAIMS AGAINST COUNTIES; ACCOUNTS (\u00a7 15.2-523)\n\nThe director of finance shall (i) audit all claims against the county for goods\nor services; (ii) ascertain that such claims are in accordance with the purchase\norders or contracts of employment from which the claims arise; (iii) draw all\nchecks in settlement of such claims; (iv) keep a record of the revenues and\nexpenditures of the county; (v) keep such accounts and records of the affairs of\nthe county as prescribed by the Auditor of Public Accounts; and (vi) prepare and\nsubmit to the board statements showing the progress and status of the\ncounty’s affairs in such form and at such time as agreed upon by the\nAuditor of Public Accounts and the board.\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.","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}}