(A) In accordance with G.S. §§ 159-7 et seq., the Local Government Budget and Fiscal Control Act, no bill or claim against the town 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 town shall be valid unless it bears on its face the certificate of the appropriate official as follows:
“This disbursement has been approved as required by the Local Government Budget and Fiscal Control Act.”
(B) No contract, agreement or purchase order shall be valid unless it bears the appropriate official’s certificate as follows:
“This instrument has been preaudited in the manner required by the Local Government Budget and Fiscal Control Act.”
(Prior Code, § 34.02)
Statutory reference:
Budgetary accounting for appropriations, see G.S. § 159-28