Code of Virginia
Chapter 5 - County Executive Form of Government
§ 15.2-523. Same; claims against counties; accounts

The director of finance shall (i) audit all claims against the county for goods or services; (ii) ascertain that such claims are in accordance with the purchase orders or contracts of employment from which the claims arise; (iii) draw all checks in settlement of such claims; (iv) keep a record of the revenues and expenditures of the county; (v) keep such accounts and records of the affairs of the county as prescribed by the Auditor of Public Accounts; and (vi) prepare and submit to the board statements showing the progress and status of the county's affairs in such form and at such time as agreed upon by the Auditor of Public Accounts and the board.
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.

Structure Code of Virginia

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

§ 15.2-503. Referendum on election of the county chairman from the county at large; powers and duties of chairman

§ 15.2-504. General powers of board

§ 15.2-504.1. Lighting level regulation

§ 15.2-505. Appointment by certain localities of members of certain boards, authorities and commissions

§ 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

§ 15.2-512. Appointment of officers and employees; recommendations by county executive; discussions with board

§ 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

§ 15.2-540. Officers and employees to receive regular compensation; fee system abolished; collection and disposition of fees

§ 15.2-541. Bonds of officers

§ 15.2-542. Employee benefits; residence in county