The director of finance shall audit all claims against the county for goods or services. It shall be his duty (i) to ascertain that such claims are in accordance 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 record of the revenues and expenditures of the county; (iv) to keep such accounts and records of the affairs of the county as shall be prescribed by the Auditor of Public Accounts; and (v) at the end of each month, to prepare and submit to the board statements showing the progress and status of the county's affairs in such form as agreed upon by the Auditor of Public Accounts 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.
Structure 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
§ 15.2-613. 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
§ 15.2-624. 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
§ 15.2-639. Compensation; fee system abolished
§ 15.2-640. Establishing times and conditions of employment, personnel management, etc.