{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-618.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-618.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-618.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-618.html"}],"law_id":68803,"edition_id":1,"section_id":68803,"structure_id":13632,"section_number":"15.2-618","catch_line":"Same; expenditures and accounts","history":"Code 1950, \u00a7 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, \u00a7 15.1-640; 1982, c. 647; 1991, c. 16; 1997, c. 587.","full_text":"No money shall be drawn from the county treasury, nor shall any obligation for the expenditure of money be incurred except in pursuance of appropriation resolutions. 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 obligations 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":249074,"text":"No money shall be drawn from the county treasury, nor shall any obligation for the expenditure of money be incurred except in pursuance of appropriation resolutions. 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 obligations 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":13632,"edition_id":1,"name":"Departments; County Manager Form","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13631,"metadata":{},"date_created":"2026-06-26 03:45:26","date_modified":"2026-06-26 03:45:26","permalink":{"id":151753,"object_type":"structure","relational_id":13632,"identifier":"3","token":"15.2\/I\/6\/3","url":"\/15.2\/I\/6\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13631,"edition_id":1,"name":"County Manager Form of Government","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:45:26","date_modified":"2026-06-26 03:45:26","permalink":{"id":151683,"object_type":"structure","relational_id":13631,"identifier":"6","token":"15.2\/I\/6","url":"\/15.2\/I\/6\/","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":56310,"structure_id":13632,"section_number":"15.2-616","catch_line":"Departments of the county","url":"\/15.2-616\/","token":"15.2\/I\/6\/3\/15.2-616","metadata":false},{"id":60188,"structure_id":13632,"section_number":"15.2-617","catch_line":"Department of finance; director; general duties","url":"\/15.2-617\/","token":"15.2\/I\/6\/3\/15.2-617","metadata":false},{"id":68803,"structure_id":13632,"section_number":"15.2-618","catch_line":"Same; expenditures and accounts","url":"\/15.2-618\/","token":"15.2\/I\/6\/3\/15.2-618","metadata":false},{"id":76951,"structure_id":13632,"section_number":"15.2-619","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-619\/","token":"15.2\/I\/6\/3\/15.2-619","metadata":false},{"id":73668,"structure_id":13632,"section_number":"15.2-620","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-620\/","token":"15.2\/I\/6\/3\/15.2-620","metadata":false},{"id":64356,"structure_id":13632,"section_number":"15.2-621","catch_line":"Same; claims against counties; accounts","url":"\/15.2-621\/","token":"15.2\/I\/6\/3\/15.2-621","metadata":false},{"id":75026,"structure_id":13632,"section_number":"15.2-622","catch_line":"Same; director as purchasing agent","url":"\/15.2-622\/","token":"15.2\/I\/6\/3\/15.2-622","metadata":false},{"id":56602,"structure_id":13632,"section_number":"15.2-623","catch_line":"Same; assistants","url":"\/15.2-623\/","token":"15.2\/I\/6\/3\/15.2-623","metadata":false},{"id":78257,"structure_id":13632,"section_number":"15.2-624","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-624\/","token":"15.2\/I\/6\/3\/15.2-624","metadata":false},{"id":77045,"structure_id":13632,"section_number":"15.2-625","catch_line":"Department of public works","url":"\/15.2-625\/","token":"15.2\/I\/6\/3\/15.2-625","metadata":false},{"id":86365,"structure_id":13632,"section_number":"15.2-626","catch_line":"Department and board of social services","url":"\/15.2-626\/","token":"15.2\/I\/6\/3\/15.2-626","metadata":false},{"id":54602,"structure_id":13632,"section_number":"15.2-627","catch_line":"Department of education","url":"\/15.2-627\/","token":"15.2\/I\/6\/3\/15.2-627","metadata":false},{"id":66886,"structure_id":13632,"section_number":"15.2-628","catch_line":"Terms of school boards","url":"\/15.2-628\/","token":"15.2\/I\/6\/3\/15.2-628","metadata":false},{"id":78389,"structure_id":13632,"section_number":"15.2-629","catch_line":"Department and board of health","url":"\/15.2-629\/","token":"15.2\/I\/6\/3\/15.2-629","metadata":false},{"id":71832,"structure_id":13632,"section_number":"15.2-630","catch_line":"Department of assessments","url":"\/15.2-630\/","token":"15.2\/I\/6\/3\/15.2-630","metadata":false},{"id":56961,"structure_id":13632,"section_number":"15.2-631","catch_line":"Department of extension and continuing education","url":"\/15.2-631\/","token":"15.2\/I\/6\/3\/15.2-631","metadata":false},{"id":68964,"structure_id":13632,"section_number":"15.2-632","catch_line":"Department of public safety","url":"\/15.2-632\/","token":"15.2\/I\/6\/3\/15.2-632","metadata":false},{"id":83410,"structure_id":13632,"section_number":"15.2-633","catch_line":"Office of the county attorney","url":"\/15.2-633\/","token":"15.2\/I\/6\/3\/15.2-633","metadata":false},{"id":58500,"structure_id":13632,"section_number":"15.2-634","catch_line":"Department of public utilities","url":"\/15.2-634\/","token":"15.2\/I\/6\/3\/15.2-634","metadata":false},{"id":83175,"structure_id":13632,"section_number":"15.2-634.1","catch_line":"Background checks required for certain employees","url":"\/15.2-634.1\/","token":"15.2\/I\/6\/3\/15.2-634.1","metadata":false},{"id":81608,"structure_id":13632,"section_number":"15.2-635","catch_line":"Selection or appointment of certain officers and heads of departments; filling vacancies","url":"\/15.2-635\/","token":"15.2\/I\/6\/3\/15.2-635","metadata":false},{"id":59852,"structure_id":13632,"section_number":"15.2-636","catch_line":"Examination and audit of books and accounts","url":"\/15.2-636\/","token":"15.2\/I\/6\/3\/15.2-636","metadata":false},{"id":74832,"structure_id":13632,"section_number":"15.2-637","catch_line":"Schedule of compensation","url":"\/15.2-637\/","token":"15.2\/I\/6\/3\/15.2-637","metadata":false},{"id":61747,"structure_id":13632,"section_number":"15.2-638","catch_line":"Submission of annual financial plan by manager; notice and hearings thereon; adoption of budget","url":"\/15.2-638\/","token":"15.2\/I\/6\/3\/15.2-638","metadata":false},{"id":56559,"structure_id":13632,"section_number":"15.2-639","catch_line":"Compensation; fee system abolished","url":"\/15.2-639\/","token":"15.2\/I\/6\/3\/15.2-639","metadata":false},{"id":64449,"structure_id":13632,"section_number":"15.2-640","catch_line":"Establishing times and conditions of employment, personnel management, etc","url":"\/15.2-640\/","token":"15.2\/I\/6\/3\/15.2-640","metadata":false},{"id":57468,"structure_id":13632,"section_number":"15.2-641","catch_line":"Bonds of officers","url":"\/15.2-641\/","token":"15.2\/I\/6\/3\/15.2-641","metadata":false},{"id":62237,"structure_id":13632,"section_number":"15.2-642","catch_line":"Officers not affected by adoption of plan","url":"\/15.2-642\/","token":"15.2\/I\/6\/3\/15.2-642","metadata":false}],"previous_section":{"id":60188,"structure_id":13632,"section_number":"15.2-617","catch_line":"Department of finance; director; general duties","url":"\/15.2-617\/","token":"15.2\/I\/6\/3\/15.2-617","metadata":false},"next_section":{"id":76951,"structure_id":13632,"section_number":"15.2-619","catch_line":"Same; powers of commissioners of revenue; real estate reassessments","url":"\/15.2-619\/","token":"15.2\/I\/6\/3\/15.2-619","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-618\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1954, chapter 46; in 1956, chapter 349; in 1962, chapters 399 and 623; in 1982, chapter 647; in 1991, chapter 16; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":151763,"object_type":"law","relational_id":68803,"identifier":"15.2-618","token":"15.2\/I\/6\/3\/15.2-618","url":"\/15.2-618\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-618\/","token":"15.2\/I\/6\/3\/15.2-618","dublin_core":{"Title":"Same; expenditures and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-618","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No money shall be drawn from the <span class=\"dictionary\">county<\/span> treasury, nor shall any obligation for the expenditure of money be incurred except in pursuance of appropriation resolutions. 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 obligations charged against it, and the unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the obligation entailed by <span class=\"dictionary\">contract<\/span>, agreement or <span class=\"dictionary\">order<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSAME; EXPENDITURES AND ACCOUNTS (\u00a7 15.2-618)\n\nNo money shall be drawn from the county treasury, nor shall any obligation for\nthe expenditure of money be incurred except in pursuance of appropriation\nresolutions. Accounts shall be kept for each item of appropriation made by the\nboard. Each such account shall show in detail the appropriations made thereto,\nthe amount drawn thereon, the unpaid obligations charged against it, and the\nunencumbered balance in the appropriation account, properly chargeable,\nsufficient to meet the obligation entailed by contract, agreement or order.\n\nHISTORY: Code 1950, \u00a7 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c.\n69; 1962, cc. 399, 623, \u00a7 15.1-640; 1982, c. 647; 1991, c. 16; 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}}