                                 CODE OF VIRGINIA

SAME; CLAIMS AGAINST COUNTIES; ACCOUNTS (§ 15.2-523)

The director of finance shall (i) audit all claims against the county for goods
or services; (ii) ascertain that such claims are in accordance with the purchase
orders or contracts of employment from which the claims arise; (iii) draw all
checks in settlement of such claims; (iv) keep a record of the revenues and
expenditures of the county; (v) keep such accounts and records of the affairs of
the county as prescribed by the Auditor of Public Accounts; and (vi) prepare and
submit to the board statements showing the progress and status of the
county&#8217;s affairs in such form and at such time as agreed upon by the
Auditor of Public Accounts and the board.

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.