15.2-618 - Same; expenditures and accounts. - Virginia Statutes

§ 15.2-618. Same; expenditures and accounts.

No money shall be drawn from the county treasury, nor shall any obligationfor the expenditure of money be incurred except in pursuance of appropriationresolutions. Accounts shall be kept for each item of appropriation made bythe board. Each such account shall show in detail the appropriations madethereto, the amount drawn thereon, the unpaid obligations charged against it,and the unencumbered balance in the appropriation account, properlychargeable, sufficient to meet the obligation entailed by contract, agreementor order.

(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.)