                                 CODE OF VIRGINIA

SAME; CLAIMS AGAINST COUNTIES; ACCOUNTS (§ 15.2-621)

The director of finance shall audit all claims against the county for goods or
services. It shall be his duty (i) to ascertain that such claims are in
accordance with the purchase orders or contracts from which the claims arise;
(ii) to draw all checks in settlement of such claims; (iii) to keep a record of
the revenues and expenditures of the county; (iv) to keep such accounts and
records of the affairs of the county 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 county&#8217;s affairs
in such form as agreed upon by the Auditor of Public Accounts and the board.

HISTORY: Code 1950, § 15-320; 1954, c. 46; 1956, c. 349; 1959, Ex. Sess., c.
69; 1962, cc. 399, 623, § 15.1-640; 1982, c. 647; 1991, c. 16; 1997, c. 587.