A. Except as provided in § 22.1-122.1, a school board shall examine all claims against it and, when approved, shall order or authorize the payment thereof. A record of such approval and order or authorization shall be made in the minutes of the school board. Payment of each claim shall be ordered or authorized by a warrant drawn on the treasurer or other officer charged by law with the responsibility for the receipt, custody and disbursement of the funds of the school board. The warrant shall be signed by the chairman or vice-chairman of the school board, countersigned by the clerk or deputy clerk thereof, made payable to the person or persons, firm or corporation entitled to receive such payment and recorded in the form and manner prescribed by the Board of Education. There shall be stated on the face of the warrant the purpose or service for which such payment is drawn and the date of the order entered or authority granted by the school board.
B. A school board may, in its discretion by resolution, appoint an agent, and a deputy agent to act for the agent in his absence or inability to perform this duty, to examine and approve such claims and, when approved by him or his deputy, to order or authorize the payment thereof. A record of such approval and order or authorization shall be made and kept with the records of the school board. Payment of each such claim so examined and approved by such agent or his deputy shall be ordered or authorized by a warrant drawn on the treasurer or other officer charged by law with the responsibility for the receipt, custody, and disbursement of the funds made available to the school board. The warrant shall be signed by such agent or his deputy and countersigned by the clerk or deputy clerk of the school board, payable to the person or persons, firm or corporation entitled to receive such payments; provided, however, that when the agent appointed by the school board is the division superintendent and the division superintendent and clerk is one and the same person, all such warrants shall be countersigned by the chairman or vice-chairman of the school board and when the deputy agent and deputy clerk is one and the same person, the warrant shall be countersigned by either the clerk or the agent of the school board. There shall be stated on the face of the warrant the purpose or service for which such payment is made and also that such warrant is drawn pursuant to authority delegated to such agent or his deputy by the school board on the..... day of........ The school board shall require such agent and his deputy to furnish a corporate surety bond conditioned upon the faithful performance and discharge of the duties herein assigned to each such official. The school board shall fix the amount of such bond or bonds and the premium therefor shall be paid out of the funds made available to the school board.
C. The school board of any school division composed of a county may provide, by resolution, for the drawing of special warrants in payment of compensation, when such compensation has been earned and is due, for (i) all employees and school bus operators under written contract, (ii) upon receipt of certified time sheets or other evidence of service performed, the payment of all other employees whose rates of pay have been established by the school board or its properly delegated agent, and (iii) for payment on contracts for school construction projects according to the terms of such contracts. All such special warrants so authorized shall be signed by the clerk or deputy clerk of the school board and countersigned by the division superintendent or the chairman or vice-chairman of the school board. When the division superintendent and clerk is one and the same person, such special warrants shall be countersigned by such chairman or vice-chairman. Such payrolls and contracts so paid shall be reviewed and approved by the school board at its next regular meeting.
D. Any warrant provided for in this section may be converted into a negotiable check when the name of the bank upon which the funds stated in the warrant are drawn or by which the check is to be paid is designated upon its face and is signed by the treasurer or other officer charged by law with the responsibility for the receipt, custody and disbursement of the funds of the school board.
E. The acts prohibited by § 15.2-1244 with respect to the ordering of the issuance of warrants by a board of supervisors and the signing and countersigning of such warrants by the clerk, deputy clerk, chairman, and vice-chairman of such board shall apply to the ordering of the issuance of warrants by a school board and to the signing and countersigning thereof by the chairman, vice-chairman, clerk, deputy clerk, agent and deputy agent of the school board. Any clerk, deputy clerk, agent, deputy agent or member of any school board who violates any provision of this section shall be guilty of both a Class 3 misdemeanor and malfeasance in office.
Code 1950, §§ 22-73, 22-75, 22-76, 22-77, 22-78, 22-97; 1954, c. 291; 1959, Ex. Sess., c. 79, § 1; 1968, c. 501; 1971, Ex. Sess., c. 161; 1972, c. 426; 1975, cc. 308, 328; 1978, c. 430; 1980, c. 559; 1989, c. 179.
Structure Code of Virginia
Chapter 8 - Public School Funds
§ 22.1-88. Of what school funds to consist
§ 22.1-89. Management of funds
§ 22.1-89.1. Management of cafeteria funds
§ 22.1-89.2. Financial records retention and disposition schedule
§ 22.1-89.4. Certain policy required; partnerships and sponsorships
§ 22.1-90. Annual report of expenditures
§ 22.1-90.1. Inclusion of instructional spending in the School Performance Report Card
§ 22.1-91. Limitation on expenditures; penalty
§ 22.1-92. Estimate of moneys needed for public schools; notice of costs to be distributed
§ 22.1-93. Approval of annual budget for school purposes
§ 22.1-94. Appropriations by county, city or town governing body for public schools
§ 22.1-95. Duty to levy school tax
§ 22.1-98. Reduction of state aid when length of school term below 180 days or 990 hours
§ 22.1-98.1. Extended School Year Incentive Program
§ 22.1-98.2. Certain agreements; adjustment of state share for basic aid
§ 22.1-99. Approval and certification of apportionment of school funds
§ 22.1-100. Unexpended school and educational funds
§ 22.1-100.1. Lottery proceeds nonrecurring costs escrow accounts
§ 22.1-102. Special tax for capital expenditures or payment of indebtedness or rent
§ 22.1-104. Same; order for referendum; notice
§ 22.1-105. Same; conduct of referendum; certification of results
§ 22.1-106. Same; levy in accordance with results of referendum
§ 22.1-107. Glebe lands and church property; revenue and income therefrom
§ 22.1-108. Money derived from forest reserve
§ 22.1-110. Temporary loans to school boards
§ 22.1-112. Deposit and disbursement of donations
§ 22.1-113. Town school division's share of county school funds
§ 22.1-114. Town school division's share of general county funds
§ 22.1-115. System of accounting; statements of funds available; classification of expenditures
§ 22.1-116. How and by whom funds for school division kept and disbursed
§ 22.1-116.1. Receipt of payment by credit cards; service charge
§ 22.1-117. Fiscal agents of certain school divisions
§ 22.1-118. Management of funds for joint school; county or city treasurer as fiscal agent
§ 22.1-119. No commission for treasurer
§ 22.1-120. Settlement by treasurer
§ 22.1-121. Proceedings against officers, etc., to compel settlement of accounts
§ 22.1-122. Approval and payment of claims; warrants; prohibited acts
§ 22.1-122.1. Accounts to purchase certain materials and supplies
§ 22.1-123. Petty cash funds; payment of claims from petty cash
§ 22.1-124. Officers may not purchase warrants for less than face value