§ 32.01  PROCEDURE FOR DISBURSEMENT.
   (A)   In accordance with the Local Government Budget and Fiscal Control Act, being G.S. Chapter 159, Article III., no bill or claim against the village may be paid unless it has been approved by the officer or employee responsible for the function or agency to which the expense is charged. No check or draft of the village shall be valid unless it bears on its face the certificate of the Clerk as follows: “This disbursement has been approved as required by the Local Government Budget and Fiscal Control Act of North Carolina.”
   (B)   No contract, agreement, or purchase order shall be valid unless it bears the Clerk's certificate as follows: “This instrument has been pre-audited in the manner required by the Local Government Budget and Fiscal Control Act of North Carolina.”
(2002 Code, Ch. 22, § 22.01)
Statutory reference:
   Pre-audit of disbursements required, see G.S. § 159-28