{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-830.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-830.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-830.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-830.html"}],"law_id":85848,"edition_id":1,"section_id":85848,"structure_id":14819,"section_number":"15.2-830","catch_line":"Same; claims against counties; 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":"The director of finance shall audit all claims against the county for goods or services. He shall also (i) ascertain that such claims are in accordance with the purchase orders or contracts of employment from which the claims arise; (ii) present such claims to the board for approval after such audit; (iii) draw all checks in settlement of such claims after approval by the board unless the board otherwise provides; (iv) keep a record of the revenues and expenditures of the county; (v) keep such accounts and records of the county’s affairs as shall be prescribed by the Auditor of Public Accounts; and (vi) at the end of each month, prepare and submit to the board statements showing the progress and status of the county’s affairs in such form as agreed upon by the Auditor of Public Accounts and the board. Such accounts and records may be kept in such form, including microphotography or other reproductive method, as the board prescribes.","order_by":null,"text":{"0":{"id":307443,"text":"The director of finance shall audit all claims against the county for goods or services. He shall also (i) ascertain that such claims are in accordance with the purchase orders or contracts of employment from which the claims arise; (ii) present such claims to the board for approval after such audit; (iii) draw all checks in settlement of such claims after approval by the board unless the board otherwise provides; (iv) keep a record of the revenues and expenditures of the county; (v) keep such accounts and records of the county’s affairs as shall be prescribed by the Auditor of Public Accounts; and (vi) at the end of each month, prepare and submit to the board statements showing the progress and status of the county’s affairs in such form as agreed upon by the Auditor of Public Accounts and the board. Such accounts and records may be kept in such form, including microphotography or other reproductive method, as the board prescribes.","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; 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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; 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powers of county treasurer; deposit of moneys","url":"\/15.2-829\/","token":"15.2\/I\/8\/2\/15.2-829","metadata":false},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-830\/","history_text":"

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 587<\/a>.<\/p>","references":[{"id":76908,"section_number":"15.2-831","catch_line":"Same; director as purchasing agent","order_by":null,"url":"\/15.2-831\/"}],"refers_to":false,"permalink":{"id":152239,"object_type":"law","relational_id":85848,"identifier":"15.2-830","token":"15.2\/I\/8\/2\/15.2-830","url":"\/15.2-830\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-830\/","token":"15.2\/I\/8\/2\/15.2-830","dublin_core":{"Title":"Same; claims against counties; accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-830","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The director of finance shall audit all claims against the county<\/span> for goods or services. He shall also (i) ascertain that such claims are in accordance with the purchase orders<\/span> or contracts<\/span> of employment from which the claims arise; (ii) present such claims to the board for approval after such audit; (iii) draw all checks in settlement<\/span> of such claims after approval by the board unless the board otherwise provides; (iv) keep a record of the revenues and expenditures of the county<\/span>; (v) keep such accounts and records of the county<\/span>’s affairs as shall be prescribed by the Auditor of Public Accounts; and (vi) at the end of each month, prepare and submit to the board statements showing the progress and status of the county<\/span>’s affairs in such form as agreed upon by the Auditor of Public Accounts and the board. Such accounts and records may be kept in such form, including microphotography or other reproductive method, as the board prescribes.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSAME; CLAIMS AGAINST COUNTIES; ACCOUNTS (\u00a7 15.2-830)\n\nThe director of finance shall audit all claims against the county for goods or\nservices. He shall also (i) ascertain that such claims are in accordance with\nthe purchase orders or contracts of employment from which the claims arise; (ii)\npresent such claims to the board for approval after such audit; (iii) draw all\nchecks in settlement of such claims after approval by the board unless the board\notherwise provides; (iv) keep a record of the revenues and expenditures of the\ncounty; (v) keep such accounts and records of the county’s affairs as\nshall be prescribed by the Auditor of Public Accounts; and (vi) at the end of\neach month, prepare and submit to the board statements showing the progress and\nstatus of the county’s affairs in such form as agreed upon by the Auditor\nof Public Accounts and the board. Such accounts and records may be kept in such\nform, including microphotography or other reproductive method, as the board\nprescribes.\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}}