{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-621.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-621.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-621.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-621.html"}],"law_id":64356,"edition_id":1,"section_id":64356,"structure_id":13632,"section_number":"15.2-621","catch_line":"Same; claims against counties; 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":"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&#8217;s affairs in such form as agreed upon by the Auditor of Public Accounts and the board.","order_by":null,"text":{"0":{"id":234213,"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&#8217;s affairs in such form as agreed upon by the Auditor of Public Accounts and the board.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-621\/","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":151775,"object_type":"law","relational_id":64356,"identifier":"15.2-621","token":"15.2\/I\/6\/3\/15.2-621","url":"\/15.2-621\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-621\/","token":"15.2\/I\/6\/3\/15.2-621","dublin_core":{"Title":"Same; claims against counties; accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-621","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The director of finance shall audit all claims against the <span class=\"dictionary\">county<\/span> for goods or services. It shall be his duty (i) to ascertain that such claims are in accordance with the purchase <span class=\"dictionary\">orders<\/span> or <span class=\"dictionary\">contracts<\/span> from which the claims arise; (ii) to draw all checks in <span class=\"dictionary\">settlement<\/span> of such claims; (iii) to keep a record of the revenues and expenditures of the <span class=\"dictionary\">county<\/span>; (iv) to keep such accounts and records of the affairs of the <span class=\"dictionary\">county<\/span> 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 <span class=\"dictionary\">county<\/span>&#8217;s affairs in such form 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 15.2-621)\n\nThe director of finance shall audit all claims against the county for goods or\nservices. It shall be his duty (i) to ascertain that such claims are in\naccordance with the purchase orders or contracts from which the claims arise;\n(ii) to draw all checks in settlement of such claims; (iii) to keep a record of\nthe revenues and expenditures of the county; (iv) to keep such accounts and\nrecords of the affairs of the county as shall be prescribed by the Auditor of\nPublic Accounts; and (v) at the end of each month, to prepare and submit to the\nboard statements showing the progress and status of the county&#8217;s affairs\nin such form as agreed upon by the Auditor of Public Accounts and the board.\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}}