Chap. 264.—An ACT to amend and re-enact section 2724 of the Code of Virginia,
and to further amend the Code of Virginia by adding thereto two new sections
designated 2724-a and 2724-b, both relating to the duties and powers of boards
of supervisors in the allowance and settlement of claims against counties ; and
to repeal section 2772 of the Code of Virginia. [H B 200]

Approved March 24, 1932

1. Be it enacted by the general assembly of Virginia, That section
twenty-seven hundred and twenty-four of the Code of Virginia be
amended and re-enacted and that the Code of Virginia be further
amended by adding thereto two new sections designated sections
twenty-seven hundred and twenty-four-a and twenty-seven hundred
and twenty-four-b, so that said amended section and said new sections
will read as follows:

Section 2724. It shall be the duty of the board of supervisors to
receive and audit all claims against the county, except those required
to be received and audited by the county school board, and, by resolu-
tion or recorded vote, to approve and order warrants issued 1n settle-
ment of those claims that are found to be valid, provided that in coun-
ties governed under chapter one hundred and nine-a of the Code the
county manager may sign and issue warrants under such conditions as
the county board may prescribe. Every warrant issued pursuant to
the provisions of this section shall bear the date on which the board
of supervisors orders it to be issued and shall be made payable on
demand, signed by the clerk of the board of supervisors or his deputy,
countersigned by the chairman or acting chairman of the board of
supervisors, and recorded in the form and manner prescribed by the
auditor of public accounts. |

Section 2724-a. No board of supervisors shall order any warrant
issued for any purpose other than the payment of a claim received,
audited, and approved as required by the preceding section.

No clerk, deputy clerk, chairman, or acting chairman of any board
of supervisors shall sign or countersign any warrant not ordered issued
by the board of supervisors pursuant to the provisions of the aforesaid
preceding section.

No board of supervisors shall expend in any year for any purpose
an amount greater than the amount available for such purpose during
the year nor shall any board of supervisors order issued against any
fund at any time any warrant or warrants in excess of the amount
available in such fund and in the treasurer’s possession at the time
such warrant is issued taking into account all previously issued and
outstanding warrants payable from such fund.

No interest shall be paid on any county warrant.

Any clerk, deputy clerk, or member of any board of supervisors
who shall violate or become a party to the violation of any of the
provisions of this section shall be guilty of a misdemeanor, and in
addition thereto shall be guilty of malfeasance in office.

Section 2724-b. Boards of supervisors are hereby authorized to
establish working funds for the payment, during the interims between
their meetings, of the wages of laborers employed for the maintenance
and construction of the county roads and bridges. Each person in
whose hands any such fund is placed shall render an account of same
and make a settlement thereof at each regular meeting of the board of
supervisors in the form and manner prescribed by the auditor of public
accounts, and give bond for the full amount thereof ; provided, how-
ever, that additional bond shall not be required of any person already
bonded in the required amount.

2. Be it further enacted by the general assembly of Virginia, That
section twenty-seven hundred and seventy-two of the Code of Virginia
be, and the same is hereby repealed.

—P