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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>74523</law_id><section_number>15.2-523</section_number><catch_line>Same; claims against counties; accounts</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="15.2">Counties, Cities and Towns</unit><unit label="subtitle" level="2" order_by="1" identifier="I">General Provisions; Charters; Other Forms and Organization of Counties</unit><unit label="chapter" level="3" order_by="1" identifier="5">County Executive Form of Government</unit><unit label="article" level="4" order_by="1" identifier="3">Departments; County Executive Form</unit></structure><text>
						<section><p>The director of finance shall (i) audit all claims against the <span class="dictionary">county</span> for goods or services; (ii) ascertain that such claims are in accordance with the purchase <span class="dictionary">orders</span> or <span class="dictionary">contracts</span> of employment from which the claims arise; (iii) draw all checks in <span class="dictionary">settlement</span> of such claims; (iv) keep a record of the revenues and expenditures of the <span class="dictionary">county</span>; (v) keep such accounts and records of the affairs of the <span class="dictionary">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 <span class="dictionary">county</span>&#x2019;s affairs in such form and at such time as agreed upon by the Auditor of Public Accounts and the board.</p></section></text><history>Code 1950, &#xA7; 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, &#xA7; 15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587.</history><metadata></metadata></law>
