No money shall be drawn from the treasury of the county, nor shall any obligation for the expenditure of money be incurred, except pursuant to appropriation resolutions. Funds appropriated for multiyear capital projects and outstanding grants, however, may be carried over from year to year without being reappropriated. Accounts shall be kept for each item of appropriation made by the board. Each such account shall show in detail the appropriations made thereto, the amount drawn thereon, the unpaid obligation charged against it, and the unencumbered balance in the appropriation account, properly chargeable, sufficient to meet the 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; 2021, c. 8; 2021, Sp. Sess. I, c. 155.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 5 - County Executive Form of Government
§ 15.2-500. Title of form; applicability of chapter
§ 15.2-501. Adoption of county executive form
§ 15.2-502. Powers vested in board of county supervisors; election and terms of members; vacancies
§ 15.2-504. General powers of board
§ 15.2-504.1. Lighting level regulation
§ 15.2-506. Investigation of county officers
§ 15.2-507. Organization of departments
§ 15.2-508. Designation of officers to perform certain duties
§ 15.2-509. County executive appointed by board
§ 15.2-510. Tenure of office; removal
§ 15.2-511. Disability of executive
§ 15.2-513. Term, removal and disability of officers and employees
§ 15.2-514. Compensation of officers and employees
§ 15.2-515. Restrictions on activities of former officers and employees
§ 15.2-516. Duties of county executive
§ 15.2-517. Executive may also be department head
§ 15.2-518. Departments of the county
§ 15.2-519. Department of finance; director; general duties
§ 15.2-520. Department of Finance; expenditures and accounts
§ 15.2-521. Same; powers of commissioners of revenue; real estate reassessments
§ 15.2-522. Same; powers of county treasurer; deposit of moneys
§ 15.2-523. Same; claims against counties; accounts
§ 15.2-524. Same; director as purchasing agent
§ 15.2-525. Same; obligations of chief assessing officer
§ 15.2-526. Department of public works
§ 15.2-527. Department of social services
§ 15.2-528. Department of law enforcement
§ 15.2-529. Appointment of county attorney
§ 15.2-530. Powers and duties of sheriff
§ 15.2-531. Department of education
§ 15.2-532. Terms of school boards
§ 15.2-533. Elected school boards
§ 15.2-534. Department of health
§ 15.2-535. Department of assessments
§ 15.2-536. Selection of clerk, attorney and sheriff
§ 15.2-537. Officers not affected by adoption of plan
§ 15.2-538. Examination and audit of accounts and books
§ 15.2-539. Submission of budget by executive; hearings; notice; adoption