Code of Virginia
Chapter 6 - County Manager Form of Government
§ 15.2-618. Same; expenditures and accounts

No money shall be drawn from the county treasury, nor shall any obligation for the expenditure of money be incurred except in pursuance of appropriation resolutions. 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 obligations 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, § 15-320; 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.

Structure Code of Virginia

Code of Virginia

Title 15.2 - Counties, Cities and Towns

Chapter 6 - County Manager Form of Government

§ 15.2-600. Designation of form; applicability of chapter

§ 15.2-601. Adoption of county manager form

§ 15.2-602. Powers vested in board of supervisors; election and terms of members; vacancies

§ 15.2-603. Referendum on election of supervisors by districts or at large

§ 15.2-604. General powers of board

§ 15.2-605. Prohibiting misdemeanors and providing penalties

§ 15.2-606. Investigation of county officers

§ 15.2-607. Organization of departments

§ 15.2-608. Designation of officers to perform certain duties

§ 15.2-609. Appointment of county manager

§ 15.2-610. Tenure of office; removal

§ 15.2-611. Disability of county manager

§ 15.2-612. Manager responsible for administration of affairs of county; appointment of officers and employees

§ 15.2-613. Term of office and removal of such appointees

§ 15.2-614. Powers and duties of manager

§ 15.2-615. Activities for which manager is responsible

§ 15.2-616. Departments of the county

§ 15.2-617. Department of finance; director; general duties

§ 15.2-618. Same; expenditures and accounts

§ 15.2-619. Same; powers of commissioners of revenue; real estate reassessments

§ 15.2-620. Same; powers of county treasurer; deposit of moneys

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

§ 15.2-622. Same; director as purchasing agent

§ 15.2-623. Same; assistants

§ 15.2-624. Same; obligations of chief assessing officer

§ 15.2-625. Department of public works

§ 15.2-626. Department and board of social services

§ 15.2-627. Department of education

§ 15.2-628. Terms of school boards

§ 15.2-629. Department and board of health

§ 15.2-630. Department of assessments

§ 15.2-631. Department of extension and continuing education

§ 15.2-632. Department of public safety

§ 15.2-633. Office of the county attorney

§ 15.2-634. Department of public utilities

§ 15.2-634.1. Background checks required for certain employees

§ 15.2-635. Selection or appointment of certain officers and heads of departments; filling vacancies

§ 15.2-636. Examination and audit of books and accounts

§ 15.2-637. Schedule of compensation

§ 15.2-638. Submission of annual financial plan by manager; notice and hearings thereon; adoption of budget

§ 15.2-639. Compensation; fee system abolished

§ 15.2-640. Establishing times and conditions of employment, personnel management, etc.

§ 15.2-641. Bonds of officers

§ 15.2-642. Officers not affected by adoption of plan