15.2-830 - Same; claims against counties; accounts. - Virginia Statutes

§ 15.2-830. Same; claims against counties; accounts.

The director of finance shall audit all claims against the county for goodsor services. He shall also (i) ascertain that such claims are in accordancewith the purchase orders or contracts of employment from which the claimsarise; (ii) present such claims to the board for approval after such audit;(iii) draw all checks in settlement of such claims after approval by theboard unless the board otherwise provides; (iv) keep a record of the revenuesand expenditures of the county; (v) keep such accounts and records of thecounty'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 statementsshowing the progress and status of the county's affairs in such form asagreed upon by the Auditor of Public Accounts and the board. Such accountsand records may be kept in such form, including microphotography or otherreproductive method, as the board prescribes.

(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.)