CHAPTER 399

An Act to amend and reenact 8 15-254 and 15-288, 15-820 and 15-551.8,
as amended, and 15-580 of the Code of Virginia, relating to certain
fiscal procedures and requirements in counties; and to repeal § 15-255
of the Code of Virginia, relating to working funds for laborers in
counties.

(S 311]

Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:

1. That §§ 15-254 and 15-288, 15-320, 15-551.8, as amended, and 15-580
of the Code of Virginia be amended and reenacted as follows:

§ 15-254. * Whenever the board of supervisors of any county shall
determine that more efficient administration would be promoted there-
by, the board may by resolution establish one or more petty cash funds
not exceeding five hundred dollars each for the payment of claims
arising from commitments made pursuant to provisions of law.

Any person into whose hands any such fund is placed may pay
such claims therefrom, without necessity of prior receipt and audit of
the claims by the board and without approval and issuance of the warrant
of the board of supervisors or the county treasurer.

Each such person shall render an account of the same and make a
settlement thereof at each regular meeting of the board of supervisors
in form and manner prescribed by the Auditor of Public Accounts.

Each such person shall give bond with surety in the amount of one
thousand dollars; provided that additional bond shall not be required
of any person already bonded in the required amount.

§ 15-288. (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 contractual serv-
ices 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 appropriation resolutions.
Accounts shall be kept for each item of appropriation made by the board
of county supervisors. Each such account shall show in detail the ap-
propriations made thereto, the amount drawn thereon, the unpaid obliga-
tion charged against it, and the unencumbered balance in the appropria-
tion account, properly chargeable, sufficient to meet the obligation 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 board of county supervisors in accordance with § 15-281
or unless the board shall create a separate department of assessments in
accordance with § 15-287 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 uni-
formity 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 connection
with the business of the county shall be paid promptly into the hands of
the director of finance; all such moneys shall be promptly deposited 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 de-
posited 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 re-
ceiving 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 ordi-
nance 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 draw all
checks in settlement of such claims * ; to keep a record of the revenues
and expenditures of the county; to keep such accounts and records of the
affairs of the county as shall be prescribed by the Auditor of Public Ac-
counts; 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 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 regula-
tions as the board of county supervisors may by ordinance or resolution
establish. Subject to such exceptions as the board may provide, he shall
before making any purchase or sale invite competitive bidding under sucn
rules and regulations as the board may by ordinance or resolution establish.
He shall not furnish any supplies, materials, equipment or contractuai
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 effec-
tive, 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.

§ 15-820. (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 sub-
divisions; the disbursement of county funds; the purchase, storage and
listribution of all supplies, materials, equipment and contractual service
needed by any department, office or other using agency of the county
unless some other officer or employee is designated for this purpose; th
keeping and supervision of all accounts; and such other duties as th
board of county supervisors may by ordinance or resolution require.

(b) Expenditures and accounts.—No money shall be drawn fron
the treasury of the county, nor shall any obligation for the expenditure o:
money be incurred except in pursuance of appropriation resolutions. Ac
counts shall be kept for each item of appropriation made by the boar
of county supervisors. Each such account shall show in detail the appro
priations made thereto, the amount drawn thereon, the unpaid obligation:
charged against it and the unencumbered balance in the appropriatior
account, properly chargeable, sufficient to meet the obligation entailec
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 imposec
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) (1) 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.

(2) In addition to any other method provided by general law or by
this article or to certain classified counties, the director of finance may
provide for the annual assessment and equalization of real] estate and any
general reassessment ordered by the board of county supervisors. The
director of finance or his designated agent shall collect data, provide maps
and charts, devise methods and procedures to be followed for such assess-
ment that will make for uniformity in assessments throughout the county.

There shall be a reassessment of all real estate at periods not to ex-
ceed six (6) years between * such reassessments.

All real estate shall be assessed as of January first of each year by
the director of finance or such other person designated to make such
assessment and such annual assessment shall provide for the equalization
of assessments of real estate, correction of errors and tax assessment
records, addition of erroneously omitted properties to the tax rolls,
and the removal of properties acquired by owners not subject to taxation.

The taxes for each year on such real estate assessed shall be extended
on the basis of the last assessment made prior to such year.

This section shall not apply to real estate assessable under the law
by the State Corporation Commission, and the director of finance or his
designated agent shall not make any real estate assessments during the
life of any general reassessment board.

Any reassessments made, which shall change the assessment of real
estate shall not be extended for taxation until forty-five days after there
is mailed a written notice to the person in whose name such property is
to be assessed at his last known address, setting forth the amount of the
prior assessment and the new assessment.

The board of county supervisors shall establish a continuing board
of real estate review and equalization to review all assessments made
under authority of this section and to which all appeals by any person
aggrieved by any real estate assessment shall first apply for relief. The
board so established shall consist of not less than three nor more than five
members who shall be freeholders in the county. The appointment, terms
of office and compensation of the members of such board shall be pre-
scribed by the board of county supervisors; such board shall have all the
powers conferred upon boards of equalization by general law. All appli-
cations for review to such board shall be made not later than April first
of the year for which extension of taxes on the assessment is to be made.
Such board shall grant a hearing to any person making application at a
regular advertised meeting of the board and shall rule on all applications
within sixty days after the date of the hearing, and shall thereafter
promptly certify its action thereon to the director of finance, shall con-
duct hearings at such time or times as is convenient after publishing a
notice in a newspaper having general circulation in the county, ten days
prior, to such hearing at which any person applying for review will be
eard. |

Any person aggrieved by any reassessment or action of the real
estate board of review and equalization may apply for relief to the circuit
court of the county in the manner provided by general law.

(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 subject to all the obligations and penalties imposed by general law.
All moneys received by any officer or employee of the county for or in
connection with the business of the county shall be paid promptly into the
hands of the director of finance; all such money shall be promptly de-
posited 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 de-
posited 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 re-
ceiving 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 ordi-
nance 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 pur-
chase orders or contracts of employment from which same arise: * to
draw all checks in settlement of such claims; * to keep a record of the
revenues and expenditures 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.

(zg) Director as purchasing agent.—The director of finance shall
act as purchasing agent for the county, unless the board of county
supervisors 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 man
ner aS may be provided by resolution of the board. He shall have
authority to make such transfers of supplies, materials and equipment!
between departments and * offices, to sell any surplus supplies, material:
or equipment and to make such other sales as may be authorized by
the board of county supervisors. He shall also have power, with thé
approval of the board of county supervisors, to establish suitable speci.
fications 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 shal
further have the power, with the approval of the board of county super-
visors, 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 regu-
lations as the board of county supervisors may by ordinance or resolu-
tion establish. 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 ordinance or
resolution establish. He shall not furnish any supplies, materials, equip-
ment 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. |

§ 15-551.3. The executive secretary shall be clerk to the governing
body. It shall be his general duty: ,

(1) To record in a book to be provided for that purpose all of the
proceedings of the governing body.

(2) To make regular entries of all the governing body’ s resolutions
and decisions on all questions concerning the raising of money; and
within five days after any order for a levy is made, to deliver a copy
thereof to the commissioner of the revenue of his county.

(8) To record the vote of each supervisor on any question submitted
to the governing body, if required by any member present.

(4) To sign all warrants issued by the governing body for the pay-
ment of money, and to record, in a book provided for that purpose, the
reports of the county treasurer of his receipts and disbursements.

(5) To preserve and file all accounts and papers acted upon by the
governing body with its action thereon.

(6) To make recommendations to the governing body concerning
any officer or department of the county government or employee under
the contro] and supervision of the governing body. .-: «i . |
(7) To attend to the execution of and enforce all lawful resolutions
and orders of the governing body concerning any department, office or
employee in the county government, and shall see that all laws of the
State required to be enforced through the governing body are faithfully
executed, and to make report to the governing body how such orders,
resolutions and laws have been executed.

(8) To confer with any person concerning the affairs of the county
government and to make report to the governing body of all such mat-
ters whereon it should take action.

(9) To make monthly reports to the governing body in regard to
matters of administration, and keep it fully advised as to the financial
condition of the county.

(10) He for informative and fiscal planning purposes only shall
prepare and submit to the governing body, in accordance with general
law, a budget.

(11) To audit all claims of every character or nature against the
county, except those required to be received and audited by the county
school board, to ascertain that such claims are in accordance with
* purchase orders or contracts of employment or in accordance with
the law from which same arise; * to issue all warrants in settlement of
all such claims * when such expenditures are authorized and approved
by the officer and/or employee authorized to procure the services, sup-
plies, materials or equipment accountable for such claims. Every war-
rant issued pursuant to the provisions of this section shall bear the date
on which the executive secretary orders it to be issued and shall be
made payable on demand, signed by the executive secretary, or by his
designated assistant when authorized by the board of supervisors, and
recorded in the form and manner prescribed by the Auditor of Public
Accounts; and the warrant shall be converted to a negotiable check by
the treasurer, or appropriately designated deputy treasurer, by affixiny
his signature thereto in conformity with the provisions of § 58-951 and
by designating thereon the bank by which it is to be paid. The executive
secretary shall not approve expenditures in any year for any purpose in
an amount greater than the amount available for such purpose during
the year nor shall he order issued against any funds 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 funds; nor shall he approve, draw or permit to be
paid any warrant drawn for any purpose unless there has been an appro-
priation of funds by the board of supervisors for that purpose, any other
provisions of this Article to the contrary notwithstanding.

(12) To act as purchasing agent for the county; to make all pur-
chases for the county subject to such exception as may be allowed by
the governing body. He shall have authority to make transfer of sup-
plies, materials and equipment between departments and officers, and
employees; to sell any surplus supplies, materials and equipment and
to make such other sales as may be authorized by the governing body.
He shall have power, with consent of the governing body, to establish
suitable specifications or standards for all supplies, materials and equip-
ment to be purchased for the county, and to inspect all deliveries ta
determine their compliance with such specifications and standards, and
if such deliveries are not in accordance with such specifications and
standards it shall be his duty and he is empowered to reject the same.
He shall have charge of such storerooms and warehouses of the county
as the governing body may provide. He shall have the care and charge
of all public buildings and the furnishings and fixtures therein under
the control of the governing body.

All purchases and sales shall be made under such rules and regula-
tions as the governing body may by ordinance or resolution establish.
Subject to such exception as the governing body may provide, he shall
before making any purchase or sale invite competitive bidding under
such rules and regulations as the governing body may by ordinance
or resolution establish. He shall not furnish any supplies, materials,
equipment or contractual services to any department or office or em-
ployee, except upon receipt of a properly approved requisition and
unless there be an unencumbered balance sufficient to pay the same.

(13) * To keep a record of the revenues and expenditures of the
county; to keep such accounts and records of the affairs of the county
as shall be prescribed by the governing body; and monthly to prepare
and submit to the governing body statements showing the progress and
status of the affairs of the county in such form as shall be specified by
the governing body.

(14) To perform such other duties as may be imposed upon him
by the governing body.

(15) To perform all such duties as may be required of him by the
governing body within the terms of the preceding fourteen subsections
of this section as may be evidenced by a resolution of the governing
body made of record.

(16) To perform all duties imposed by law upon the county clerk
as clerk of the governing body; all duties imposed upon the county
purchasing agent, and all duties imposed upon the “local delinquent
tax collector” provided for in §§ 58-990 and 58-991 of the Code, if such
governing body so require of him, in which event he shall have all the
powers and duties imposed by that section.

(17) * To maintain a centralized system of accounting for the
county, including the county school board and the local board of public
welfare, when such centralized system of accounting is authorized by
the governing body under the provisions of § 2-138 of the Code; pro-
vided that when a centralized system of accounting is installed under
the provisions of this § 2-138 of the Code, the authorization and
approval of expenditures, audit of claims and the issuance of warrants
in settlement thereof for all agencies of the county, including the county
school board and the board of public welfare, shall be in conformity
with the procedure set forth in subsection (11) of this section when
such procedures are directed by resolution of the board of supervisors,
any other provisions of any section of the Code to the contrary notwith-
standing.

§ 15-580. The * governing body of the county annually shall cause
to be made out * within sixty days after the end of the fiscal year a state-
ment showing the aggregate amount of the receipts and itemized dis-
bursements of the twelve months next preceding. A copy of such state-
ment shall be posted at the front door of the courthouse and at each of
the voting places in the county, and published in one or more news-
papers of the county or adjoining county or city. In any county having
an accounting system approved by the Auditor of Public Accounts the
publication of receipts and disbursements may be published in con-
densed, and not itemized, form immediately after receipt of the report
of the audit of its accounts, * using a form suggested and supplied by
the Auditor of Public Accounts for such purpose. A copy of such pub-
lication shall be made a part of the audit of the county.

2. That § 15-255 of the Code of Virginia is repealed.