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VIRGINIA STATUTES AND CODES

15.2-621 - Same; claims against counties; accounts.

§ 15.2-621. Same; claims against counties; accounts.

The director of finance shall audit all claims against the county for goodsor services. It shall be his duty (i) to ascertain that such claims are inaccordance 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 recordof the revenues and expenditures of the county; (iv) to keep such accountsand records of the affairs of the county as shall be prescribed by theAuditor of Public Accounts; and (v) at the end of each month, to prepare andsubmit to the board statements showing the progress and status of thecounty's affairs in such form as agreed upon by the Auditor of PublicAccounts and the board.

(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.)

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