                                 CODE OF VIRGINIA

DEPARTMENT OF FINANCE; EXPENDITURES AND ACCOUNTS (§ 15.2-520)

No money shall be drawn from the treasury of the county, nor shall any
obligation for the expenditure of money be incurred, except pursuant to
appropriation resolutions. Funds appropriated for multiyear capital projects and
outstanding grants, however, may be carried over from year to year without being
reappropriated. Accounts shall be kept for each item of appropriation made by
the board. Each such account shall show in detail the appropriations made
thereto, the amount drawn thereon, the unpaid obligation charged against it, and
the unencumbered balance in the appropriation account, properly chargeable,
sufficient to meet the obligation entailed by contract, agreement, or order.

HISTORY: Code 1950, § 15-288; 1959, Ex. Sess., c. 69; 1962, cc. 399, 623, §
15.1-605; 1982, c. 647; 1984, c. 485; 1997, c. 587; 2021, c. 8; 2021, Sp. Sess.
I, c. 155.