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2021 SPECIAL SESSION I
Be it enacted by the General Assembly of Virginia:
1. That §§ 15.2-520 and 15.2-2506 of the Code of Virginia are amended and reenacted as follows:
§ 15.2-520. Department of Finance; 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 pursuant
to appropriation resolutions. Funds appropriated for multiyear capital
projects and outstanding grants, however, may be carried over for one
year from year to year without being reappropriated. Accounts shall
be kept for each item of appropriation made by the board. Each such account
shall show in detail the appropriations made thereto, the amount drawn thereon,
the unpaid obligation charged against it, and the unencumbered balance in the
appropriation account, properly chargeable, sufficient to meet the obligation
entailed by contract, agreement, or order.
§ 15.2-2506. Publication and notice; public hearing; adjournment; moneys not to be paid out until appropriated.
A brief synopsis of the budget which that,
except in the case of the school division budget, shall be for informative and
fiscal planning purposes only, shall be published once in a newspaper having
general circulation in the locality affected, and notice given of one or more
public hearings, at least seven days prior to the date set for hearing, at
which any citizen of the locality shall have the right to attend and state his
views thereon. Any locality not having a newspaper of general circulation may in
lieu of the foregoing notice provide for notice by written or printed
handbills, posted at such places as it may direct. The hearing shall be held at
least seven days prior to the approval of the budget as prescribed in §
15.2-2503. With respect to the school division budget, which shall include the
estimated required local match, such hearing shall be held at least seven days
prior to the approval of that budget as prescribed in § 22.1-93. With respect
to the budget of a constitutional officer, if the proposed budget reduces
funding of such officer at a rate greater than the average rate of reduced
funding for other agencies appropriated through such locality's general fund,
exclusive of the school division, the locality shall give written notice to
such constitutional officer at least 14 days prior to adoption of the budget.
If a constitutional officer determines that the proposed budget cuts would
impair the performance of his statutory duties, such constitutional officer
shall make a written objection to the local governing body within seven days
after receipt of the written notice and shall deliver a copy of such objection
to the Compensation Board. The local governing body shall consider the written
objection of such constitutional officer. The governing body may adjourn such
hearing from time to time. The fact of such notice and hearing shall be entered
of record in the minute book.
In no event, including school division budgets, shall such
preparation, publication, and approval be deemed to be an appropriation.
No money shall be paid out or become available to be paid out for any
contemplated expenditure unless and until there has first been made an annual,
semiannual, quarterly, or monthly appropriation for such contemplated
expenditure by the governing body, except that funds appropriated in a
county having adopted the county executive form of government, for
multiyear capital projects and outstanding grants may be carried over
for one year from year to year without being reappropriated.