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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>64356</law_id><section_number>15.2-621</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="6">County Manager Form of Government</unit><unit label="article" level="4" order_by="1" identifier="3">Departments; County Manager Form</unit></structure><text>
						<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>&#x2019;s affairs in such form as agreed upon by the Auditor of Public Accounts and the board.</p></section></text><history>Code 1950, &#xA7; 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, &#xA7; 15.1-640; 1982, c. 647; 1991, c. 16; 1997, c. 587.</history><metadata></metadata></law>
