<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>85848</law_id><section_number>15.2-830</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><referred_to_by><reference>15.2-831</reference></referred_to_by><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="8">Urban County Executive Form of Government</unit><unit label="article" level="4" order_by="1" identifier="2">Departments and Commissions</unit></structure><text>
						<section><p>The director of finance shall audit all claims against the <span class="dictionary">county</span> for goods or services. He shall also (i) 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; (ii) present such claims to the board for approval after such audit; (iii) draw all checks in <span class="dictionary">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 <span class="dictionary">county</span>; (v) keep such accounts and records of the <span class="dictionary">county</span>&#x2019;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 <span class="dictionary">county</span>&#x2019;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></text><history>Code 1950, &#xA7; 15-384.53; 1960, c. 382; 1962, c. 623, &#xA7; 15.1-766; 1972, c. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587.</history><metadata></metadata></law>
