Chap. 247.—An ACT (to authorize the board of supervisors of Pittsylvania
county to provide for the preparation and review of estimates for expendi-
tures and revenue, and to establish a budget system for all departments,
divisions, officers, commissions, boards and agencies receiving or asking
linancial aid from the county of Pittsylvania, and to provide for the proper
control and supervision of the budget accounts and of the accounts relating
to the financial affairs of the county. [H B 262]

Approved March 23, 1926.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Pittsylvania county be, and they are hereby,
authorized and empowered to require each of the departments, divi-
sions, officers, commissions and agencies receiving or asking financial
aid from the county of Pittsylvania, to submit annually, on or before
the fifteenth day of March, to the county auditor, on official estimate
blanks furnished for such purpose, an estimate in itemized form
showing the amount needed for the ensuing fiscal year beginning with
the first day of July thereafter.

2. The county auditor shall annually prepare and submit to the
board of supervisors at their regular meeting in the month of April,
an annual budget for the ensuing fiscal year, based upon detailed
estimates furnished by the several departments, divisions, officers,
commissions and agencies of the county government according to a
classification as nearly uniform as possible. The budget shall present
the following information:

(a) An itemized statement of the appropriations requested. with
comparative statement in parallel columns showing appropriations
made for the current and next preceding year.

(b) An itemized statement of the taxes required and of the esti-
mated revenues of the county from all other sources for the ensuing
fiscal year, with comparative statements in parallel columns of the
‘taxes and other revenues for the current and next preceding year, and
of the increases or decreases estimated or proposed.

(c) A fund statemeht showing condition of the various appro-
priations, the amount of appropriations remaining unencumbered, and
the amount of revenues remaining unappropriated.

(d) A statement of the financial condition of the county; and

(e) Such other information as may be required by the board of
supervisors.
3. Annually, within fifteen days after the budget has been sub-
mitted, the board of supervisors shall hold a special meeting or meet-
ings to consider the estimates contained therein and may require the
heads or other responsible representatives of all county departments,
divisions, officers, boards, commissions and agencies, to furnish such
information as may be desired by the board of supervisors in relation
to their respective affairs or activities. The board of supervisors may
increase or decrease any and all items and estimates in the budget as
it may deem to be in the interests or greater economy and efficiency
in the public service, subject to appeal as provided for by law.

4. Annually, within twenty days after the budget has been sub-
mitted, the board of supervisors shall pass its annual appropriation
ordinance which shall be based on the budget as finally approved by
the board, and shall levy such tax for the ensuing fiscal year as may be
necessary to meet the appropriations made; provided, however that
such levies shall be in accordance with general laws of the State now
in existence or hereafter enacted, and subject to appeal as provided
for in the said laws. The total amount of appropriations shall not
exceed the estimated revenues of the county, and provision must be
made to meet commissions, fees and abatements from the estimated
revenue for the ensuing fiscal year.

5. In each fiscal year the specific appropriations for the several
objects enumerated in the annual budget shall be deemed and taken
to be the maximum amount to be expended by the several depart-
ments, divisions, officers, boards, commissions and agencies having
the charge thereof for the entire fiscal year and shall be expended with
a proper regard thereto; and after the annual order of appropriations
covering said budget shall have been passed no additional expendi-
tures shall be allowed for any purpose unless five-sevenths of the
whole number of the board of supervisors shall vote in the affirmative.

(6) At the close of each fiscal year, or upon the completion or
abandonment at any time within the year of any work, improvement
or other object for which a specific appropriation has been made, the
unencumbered balance of each appropriation shall revert to the re-
spective fund from which it was appropriated and shall be subject to
further appropriation.

7. For the proper control and supervision of the budget accounts
and of the accounts relating to the financial affairs of the county, the
board of supervisors of Pittsylvania county be, and they are, hereby
authorized and empowered to appoint a county auditor, at such time,
for such a term of office, and to be paid such a salary as may be fixed
by the ordinances and resolutions of the board.

8. It shall be the duty of the county auditor to keep accurate
and minute records and accounts of all the financial operations of the
county, which may come under the jurisdicti6n of the board of super-
visors pertaining to his position, auditing accounts, issuing warrants,
taking vouchers and discharging generally all such duties and things
as pertain to his position as auditor as aforesaid, in accordance with
law, and the ordinances, rules and regulations of the board of super-
VISOrs.,
9. He shall keep a complete set of books, wherein shall be stated,
among other things, the appropriations for the year, each distinct
object and branch of expenditure and also the receipts in detail from
each and every source of revenue as far as the same can be ascer-
tained. He shall examine all accounts, claims and demands for or
against the county, and no money other than interest on the debt of
the county shall be drawn from the treasury or paid by the county to
any person, firm or corporation, unless the balance so due and payable
be first adjusted and determined by the auditor. All balances found
by the said auditor to be due from the county shall be paid by a war-
rant drawn by the auditor on the county treasurer, stating to whom
payable, on what account, and the particular fund of appropriation
from which the same is payable; and no money other than the interest
on the bonded debt shall be drawn from the treasury except by warrant
of the auditor as aforesaid, and no warrant shall be given by the audi-
tor unless authorized by some ordinance or resolution of the board of
supervisors, making an appropriation to the person, firm, corporation
or department on whose behalf drawn, and all such warrants shall be
countersigned by the chairman of the board of supervisors.

10. Itshall be the duty of the county auditor to open on his books
separate accounts for each department of the county government,
and to enter each claim audited by him as a charge to its appropriate
department. He shall also make report to the board of supervisors of
each regular monthly meeting and at such times as he may be re-
quested by the board of supervisors so to do, showing the total amount
of claims allowed to each department and their aggregate sum. Also,
the condition of the various funds and appropriation accounts, and the
amounts of revenue received and expenditures made since the last
preceding report. Whenever any ordinance appropriating the reve-
nues of the county to the purposes of county government shall be
enacted by the board of supervisors, it shall be his duty to pass to the
credit of each department of the county government the amount so
appropriated to it; and it shall be his further duty to inform the
board of supervisors whenever the audited claims against any depart-
ment of the county government shall have reached the amount as
‘appropriated to it by the board of supervisors.

11. The county auditor shall make out an annual statement at
the close of each fiscal year, giving a full and detailed statement of all
receipts and expenditures during the said year. The said statement
shall also detail the liabilities and expenditures during the year; the
liabilities and resources of the county; the condition of all unexpended
appropriations and contracts unfulfilled; the balance of money then
remaining in the treasury, with all sums due and outstanding; and all
other things necessary to exhibit the true financial condition of the
county.

12. Should the board of supervisors of Pittsylvania county deem
it advisable, they are hereby authorized and empowered to invest the
duties of clerk of the board of supervisors of such county in the county
auditor.

13. Nothing is this act shall be construed as applying to the
county school board of Pittsylvania county, except that the said
school board shall prepare estimates of its needs and submit the same
to the board of supervisors as is now and shall hereafter be required
by general law of the State.

14. Nothing is this act shall be construed as compelling the board
of supervisors of Pittsylvania county to adopt the provisions herein
contained except and unless a majority of the whole number of the
board of supervisors shall vote in the affirmative therefor, and for such
length of time as they may determine.

15. By reason of the fact that it is the purpose of the board of
supervisors of Pittsylvania county to establish a system of budgetary
control and accounting as soon as practicable, an emergency exists
and this act shall be in force from its passage.