(A) Approval of expenditures.
(1) The Chief Financial Officer shall have charge of the administration of the financial affairs of the city and, to that end, shall supervise and be responsible for the disbursement of all moneys and have control over all expenditures to insure that appropriations are not exceeded. He or she shall exercise financial budgetary control over each office, department and agency and shall cause separate accounts to be kept for the items of appropriation contained in the budget, each of which accounts shall show the amount of the appropriation, the amounts paid therefrom and the unencumbered balance.
(2) The same classification and numbering system used in the budget and required by § 34.44(B) of this chapter shall be used. Unless the Chief Financial Officer shall certify that there is sufficient unencumbered balance available, no expenditure shall be made.
(B) Transfers of appropriations. The Financial Officer may at any time transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within a departmental unit. At the request of the Budget Officer, the Council may, by resolution, transfer any unencumbered appropriation balance or portion thereof from one departmental unit to another.
(C) When contracts and expenditures prohibited. No office, department or agency shall, during any budget year, expend or contract to expend any money or incur any liability or enter into any contract which, by its terms, involves the expenditure of money for any purpose in excess of the amounts appropriated for that general classification of expenditure pursuant to this subchapter. Any contract, verbal or written, made in violation of this subchapter shall be null and void.
(D) Appropriations lapse at end of year. All appropriations shall lapse at the end of the budget year to the extent that they shall not have been expended or lawfully encumbered.
(1997 Code, § 33.30) (Ord. 5-3-1978, passed 9-5-1978)