15.2-520 - Same; expenditures and accounts. - Virginia Statutes

§ 15.2-520. Same; expenditures and accounts.

No money shall be drawn from the treasury of the county, nor shall anyobligation for the expenditure of money be incurred, except pursuant toappropriation resolutions. Funds appropriated for outstanding grants,however, may be carried over for one year without being reappropriated.Accounts shall be kept for each item of appropriation made by the board. Eachsuch account shall show in detail the appropriations made thereto, the amountdrawn thereon, the unpaid obligation charged against it, and the unencumberedbalance in the appropriation account, properly chargeable, sufficient to meetthe obligation entailed by contract, agreement or order.

(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.)