                                 CODE OF VIRGINIA

SAME; CLAIMS AGAINST COUNTIES; ACCOUNTS (§ 15.2-830)

The director of finance shall audit all claims against the county for goods or
services. He shall also (i) ascertain that such claims are in accordance with
the purchase orders or contracts of employment from which the claims arise; (ii)
present such claims to the board for approval after such audit; (iii) draw all
checks in settlement of such claims after approval by the board unless the board
otherwise provides; (iv) keep a record of the revenues and expenditures of the
county; (v) keep such accounts and records of the county&#8217;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 county&#8217;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.

HISTORY: Code 1950, § 15-384.53; 1960, c. 382; 1962, c. 623, § 15.1-766; 1972,
c. 456; 1982, c. 647; 1987, c. 419; 1997, c. 587.