CHAPTER 46
An Act to amend and reenact § 15-320 of the Code of Virginia, relating
to the duties of the director of finance in certain counties.
| [H 63]
Approved February 25, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 15-320 of the Code of Virginia be amended and reenacted
as follows:

§ 15-3820. (a) Director; general duties—The director of finance
shall be the head of the department of finance and as such have charge
of the administration of the financial affairs of the county, including the
budget; the assessment of property for taxation; the collection of taxes,
license fees and other revenues; the custody of all public funds belonging
to or handled by the county; supervision of the expenditures of the county
and its subdivisions; the disbursement of county funds; the purchase,
storage and distribution of all supplies, materials, equipment and con-
tractual services needed by any department, office or other using agency
of the county unless some other officer or employee is designated for this
purpose; the keeping and supervision of all accounts; and such other
duties as the board of county supervisors may by ordinance or resolution
require.

(b) Expenditures and accounts.—No money shall be drawn from the
treasury of the county, nor shall any obligation for the expenditure of
money be incurred, except in pursuance of the annual appropriation ordi-
nance, or legally enacted supplement thereto, or subsequent resolution
passed by the board. Accounts shall be kept for each item of appropriation
made by the board of county supervisors. 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 obli-
gation entailed by contract, agreement or order.

(c) Powers of commissioners of revenue.—The director of finance
shall exercise all the powers conferred and perform all the duties imposed
by general law upon commissioners of the revenue, not inconsistent here-
with, and shall be subject to the obligations and penalties imposed by
general law.

(d) Real estate reassessments.—Every general reassessment of real
estate in the county, unless some other, person be designated for this
purpose by the county manager in accordance with § 15-314 or unless the
board of county supervisors shall create a separate department of assess-
ments in accordance with § 15-319, shall be made by the director of
finance; he shall collect and keep in his office data and devise methods and
procedure to be followed in each such general reassessment that will make
for uniformity in assessments throughout the county.

(e) Powers of county treasurer; deposit of moneys.—The director
of finance shall also exercise all the powers conferred and perform all the
duties imposed by general law upon county treasurers, and shall be sub-
ject to all the obligations and penalties imposed by general law. All
moneys received by any officer or employee of the county for or in con-
nection with the business of the county shall be paid promptly into the
hands of the director of finance; all such money shall be promptly depos-
ited by the director of finance to the credit of the county in such banks
or trust companies as shall be selected by the board of county supervisors.
No money shall be disbursed or paid out by the county except upon check
signed by the chairman of the board of county supervisors, or such other
person as may be designated by the board, and countersigned by the
director of the department of finance.

The board may designate one or more banks or trust companies as
a receiving or collecting agency or agencies under the direction of the
department of finance. All funds so collected or received shall be deposited
to the credit of the county in such banks or trust companies as shall be
selected by the board.

Every bank or trust company serving as a depository or as a receiving
or collecting agency for county funds shall be required by the board of
county supervisors to give adequate security therefor, and to meet such
requirements as to interest thereon as the board may by ordinance or
resolution establish. All interest on money so deposited shall accrue to the
benefit of the county.
(f) Claims against counties; accounts.—The director of finance shall
audit all claims against the county for goods or services; it shall also be
his duty to ascertain that such claims are in accordance with the purchase
orders or contracts of employment from which same arise; to present such
claims to the board of county supervisors for approval after such audit;
to draw all checks in settlement of such claims after approval by the
board of county supervisors; to keep a record of the revenues and expendi-
tures of the county; to keep such accounts and records of the affairs of the
county as shall be prescribed by the Auditor of Public Accounts; and at
the end of each month to prepare and submit to the board of county
supervisors statements showing the progress and status of the affairs of
the county in such form as shall be agreed upon by the Auditor of Public
Accounts and the board of county supervisors.

(g) Director as purchasing agent.—The director of finance shall
act as purchasing agent for the county, unless the board of county super-
visors shall designate some other officer or employee for such purpose. The
director of finance or the person designated as purchasing agent shall
make all purchases, subject to such exceptions as may be allowed by the
board of county supervisors, for the county in such manner as may be
provided by resolution of the board. He shall have authority to make
transfers of supplies, materials and equipment between departments and
offices, to sell any surplus supplies, materials or equipment and to make
such other sales as may be authorized by the board of county supervisors.
He shall also have power, with the approval of the board of county super-
visors, to establish suitable specifications or standards for all supplies,
materials and equipment to be purchased for the county and to inspect all
deliveries to determine their compliance with such specifications and
standards. He shall further have the power, with the approval of the
board of county supervisors, to sell supplies, materials, and equipment to
volunteer rescue squads and firefighting companies at the same cost as
the cost of such supplies, materials and equipment to the county. He shall
have charge of such storerooms and warehouses of the county as the board
of county supervisors may provide.

All purchases and sales shall be made under such rules and regulations
as the board of county supervisors may by ordinance or resolution estab-
lish. Subject to such exceptions as the board may provide, he shall before
making any purchase or sale invite competitive bidding under such rules
and regulations as the board may by ordingnce or resolution establish.
He shall not furnish any supplies, materials, equipment or contractual
services to any department or office except upon receipt of a properly
approved requisition and unless there be an unencumbered appropriation
balance sufficient to pay for the same.

(h) Other duties.—He shall perform such other duties as may be
imposed upon him by the board of county supervisors.

(i) Assistants.—The director may have such deputies or assistants
in the performance of his duties as may be allowed by the board of county
supervisors.

(j) Approval of chief assessing officer.—Before the appointment of
the chief assessing officer of the county (whether he be the director of
finance, a deputy or supervisor of assessments in the department of finance
or the head of the department of assessments) shall become effective, it
shall be approved by the State Tax Commissioner and such officer shall
be subject to the obligations and penalties imposed by general law upon
commissioners of the revenue.

2. Anemergency exists and this act is in force from its passage.
An Act to repeal Chapter 812 of the Acts of Assembly of 1942, approved
March 80, 1942, which created Manchester Magisterial Sanitary
District in Chesterfield County. 'H 65}

Approved February 25, 1954
Be it enacted by the General Assembly of Virginia:

1. That Chapter 312 of the Acts of Assembly of nineteen hundred forty-
two, approved March thirty, nineteen hundred forty-two, be, and it hereby
is, repealed.

2. An emergency exists and this act is in force from its passage.