{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-827.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-827.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-827.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-827.html"}],"law_id":77030,"edition_id":1,"section_id":77030,"structure_id":14819,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","history":"Code 1950, \u00a7 15-384.53; 1960, c. 382; 1962, c. 623, \u00a7 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 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 a legally enacted appropriation resolution, or legally enacted supplement thereto passed by the board. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriation 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":276420,"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 a legally enacted appropriation resolution, or legally enacted supplement thereto passed by the board. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriation 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":14819,"edition_id":1,"name":"Departments and Commissions","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14133,"metadata":{},"date_created":"2026-06-26 03:50:07","date_modified":"2026-06-26 03:50:07","permalink":{"id":152201,"object_type":"structure","relational_id":14819,"identifier":"2","token":"15.2\/I\/8\/2","url":"\/15.2\/I\/8\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14133,"edition_id":1,"name":"Urban County Executive Form of Government","identifier":"8","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:46:58","date_modified":"2026-06-26 03:46:58","permalink":{"id":152109,"object_type":"structure","relational_id":14133,"identifier":"8","token":"15.2\/I\/8","url":"\/15.2\/I\/8\/","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":70081,"structure_id":14819,"section_number":"15.2-821","catch_line":"Board to provide for and set up departments; removal of department head or person assigned to county executive's office; powers of supervisors generally","url":"\/15.2-821\/","token":"15.2\/I\/8\/2\/15.2-821","metadata":false},{"id":76022,"structure_id":14819,"section_number":"15.2-822","catch_line":"Designation of officer or employee to exercise power or perform duty","url":"\/15.2-822\/","token":"15.2\/I\/8\/2\/15.2-822","metadata":false},{"id":81909,"structure_id":14819,"section_number":"15.2-823","catch_line":"Departments and commissions of county government","url":"\/15.2-823\/","token":"15.2\/I\/8\/2\/15.2-823","metadata":false},{"id":77119,"structure_id":14819,"section_number":"15.2-824","catch_line":"Appointment of members of certain boards, authorities and commissions","url":"\/15.2-824\/","token":"15.2\/I\/8\/2\/15.2-824","metadata":false},{"id":81095,"structure_id":14819,"section_number":"15.2-825","catch_line":"Committee for legislative audit and review","url":"\/15.2-825\/","token":"15.2\/I\/8\/2\/15.2-825","metadata":false},{"id":69081,"structure_id":14819,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","url":"\/15.2-826\/","token":"15.2\/I\/8\/2\/15.2-826","metadata":false},{"id":77030,"structure_id":14819,"section_number":"15.2-827","catch_line":"Same; expenditures and accounts","url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","metadata":false},{"id":80542,"structure_id":14819,"section_number":"15.2-828","catch_line":"Same; powers of commissioners of revenue; real estate assessments","url":"\/15.2-828\/","token":"15.2\/I\/8\/2\/15.2-828","metadata":false},{"id":71908,"structure_id":14819,"section_number":"15.2-829","catch_line":"Same; powers of county treasurer; deposit of moneys","url":"\/15.2-829\/","token":"15.2\/I\/8\/2\/15.2-829","metadata":false},{"id":85848,"structure_id":14819,"section_number":"15.2-830","catch_line":"Same; claims against counties; accounts","url":"\/15.2-830\/","token":"15.2\/I\/8\/2\/15.2-830","metadata":false},{"id":76908,"structure_id":14819,"section_number":"15.2-831","catch_line":"Same; director as purchasing agent","url":"\/15.2-831\/","token":"15.2\/I\/8\/2\/15.2-831","metadata":false},{"id":86556,"structure_id":14819,"section_number":"15.2-832","catch_line":"Same; assistants","url":"\/15.2-832\/","token":"15.2\/I\/8\/2\/15.2-832","metadata":false},{"id":62049,"structure_id":14819,"section_number":"15.2-833","catch_line":"Same; obligations of chief assessing officer","url":"\/15.2-833\/","token":"15.2\/I\/8\/2\/15.2-833","metadata":false},{"id":68700,"structure_id":14819,"section_number":"15.2-834","catch_line":"Department of public works","url":"\/15.2-834\/","token":"15.2\/I\/8\/2\/15.2-834","metadata":false},{"id":72653,"structure_id":14819,"section_number":"15.2-835","catch_line":"Department and board of social services","url":"\/15.2-835\/","token":"15.2\/I\/8\/2\/15.2-835","metadata":false},{"id":61030,"structure_id":14819,"section_number":"15.2-836","catch_line":"Department of law enforcement","url":"\/15.2-836\/","token":"15.2\/I\/8\/2\/15.2-836","metadata":false},{"id":74453,"structure_id":14819,"section_number":"15.2-836.1","catch_line":"Animal protection police officer","url":"\/15.2-836.1\/","token":"15.2\/I\/8\/2\/15.2-836.1","metadata":false},{"id":75384,"structure_id":14819,"section_number":"15.2-837","catch_line":"Department of education","url":"\/15.2-837\/","token":"15.2\/I\/8\/2\/15.2-837","metadata":false},{"id":84166,"structure_id":14819,"section_number":"15.2-838","catch_line":"Department of records","url":"\/15.2-838\/","token":"15.2\/I\/8\/2\/15.2-838","metadata":false},{"id":79787,"structure_id":14819,"section_number":"15.2-839","catch_line":"Department and board of health","url":"\/15.2-839\/","token":"15.2\/I\/8\/2\/15.2-839","metadata":false},{"id":72395,"structure_id":14819,"section_number":"15.2-840","catch_line":"Department of assessments","url":"\/15.2-840\/","token":"15.2\/I\/8\/2\/15.2-840","metadata":false},{"id":56675,"structure_id":14819,"section_number":"15.2-841","catch_line":"Department of farm and home demonstration","url":"\/15.2-841\/","token":"15.2\/I\/8\/2\/15.2-841","metadata":false},{"id":71113,"structure_id":14819,"section_number":"15.2-842","catch_line":"Department of public safety","url":"\/15.2-842\/","token":"15.2\/I\/8\/2\/15.2-842","metadata":false},{"id":77274,"structure_id":14819,"section_number":"15.2-843","catch_line":"Department of public utilities","url":"\/15.2-843\/","token":"15.2\/I\/8\/2\/15.2-843","metadata":false},{"id":57265,"structure_id":14819,"section_number":"15.2-844","catch_line":"Examination and audit of books and accounts","url":"\/15.2-844\/","token":"15.2\/I\/8\/2\/15.2-844","metadata":false},{"id":63066,"structure_id":14819,"section_number":"15.2-845","catch_line":"Schedule of compensation","url":"\/15.2-845\/","token":"15.2\/I\/8\/2\/15.2-845","metadata":false},{"id":83332,"structure_id":14819,"section_number":"15.2-846","catch_line":"Salaries and expenses of board members; administrative staff","url":"\/15.2-846\/","token":"15.2\/I\/8\/2\/15.2-846","metadata":false},{"id":87326,"structure_id":14819,"section_number":"15.2-847","catch_line":"Budget; board to fix salaries and allowances","url":"\/15.2-847\/","token":"15.2\/I\/8\/2\/15.2-847","metadata":false},{"id":80453,"structure_id":14819,"section_number":"15.2-848","catch_line":"Compensation of officers and employees; fee system abolished","url":"\/15.2-848\/","token":"15.2\/I\/8\/2\/15.2-848","metadata":false},{"id":66350,"structure_id":14819,"section_number":"15.2-849","catch_line":"Establishing times and conditions of employment; personnel management, etc","url":"\/15.2-849\/","token":"15.2\/I\/8\/2\/15.2-849","metadata":false},{"id":67260,"structure_id":14819,"section_number":"15.2-850","catch_line":"Bonds of officers","url":"\/15.2-850\/","token":"15.2\/I\/8\/2\/15.2-850","metadata":false},{"id":57662,"structure_id":14819,"section_number":"15.2-851","catch_line":"Expedited land development review procedure","url":"\/15.2-851\/","token":"15.2\/I\/8\/2\/15.2-851","metadata":false},{"id":56663,"structure_id":14819,"section_number":"15.2-851.1","catch_line":"Optional provisions of a subdivision ordinance","url":"\/15.2-851.1\/","token":"15.2\/I\/8\/2\/15.2-851.1","metadata":false},{"id":71120,"structure_id":14819,"section_number":"15.2-852","catch_line":"Disclosures in land use proceedings","url":"\/15.2-852\/","token":"15.2\/I\/8\/2\/15.2-852","metadata":false}],"previous_section":{"id":69081,"structure_id":14819,"section_number":"15.2-826","catch_line":"Department of finance; director; general duties","url":"\/15.2-826\/","token":"15.2\/I\/8\/2\/15.2-826","metadata":false},"next_section":{"id":80542,"structure_id":14819,"section_number":"15.2-828","catch_line":"Same; powers of commissioners of revenue; real estate assessments","url":"\/15.2-828\/","token":"15.2\/I\/8\/2\/15.2-828","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-827\/","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 1960, chapter 382; in 1962, chapter 623; in 1972, chapter 456; in 1982, chapter 647; in 1987, chapter 419; 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":152227,"object_type":"law","relational_id":77030,"identifier":"15.2-827","token":"15.2\/I\/8\/2\/15.2-827","url":"\/15.2-827\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-827\/","token":"15.2\/I\/8\/2\/15.2-827","dublin_core":{"Title":"Same; expenditures and accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-827","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 a legally enacted appropriation resolution, or legally enacted supplement thereto passed by the board. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriation 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 15.2-827)\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 a legally enacted\nappropriation resolution, or legally enacted supplement thereto passed by the\nboard. Accounts shall be kept for each item of appropriation made by the board.\nEach such account shall show in detail the appropriation made thereto, the\namount 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 15-384.53; 1960, c. 382; 1962, c. 623, \u00a7 15.1-766; 1972,\nc. 456; 1982, c. 647; 1987, c. 419; 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}}