(a) Generally. Budget appropriations are enacted by the county council in the form of an ordinance. The resulting appropriations approved by ordinance constitute legal authority for departments and/or agencies to make expenditures and incur obligations in providing services. All expenditures:
(1) Shall be in conformity with generally accepted accounting principles applicable to government entities. If there is a conflict between legal provisions and generally accepted accounting principles applicable to governmental units, legal provisions must take precedence.
(2) Shall not be made when they are in conflict with Ch. 2 or this article of this Code.
(3) Must be in compliance with county purchasing and personnel rules.
The powers and duties of the administrator shall include, but not be limited to, supervising the expenditure of appropriated funds.
(b) Control of expenditures. The department or agency manager is the person directly responsible for monitoring and controlling budget expenditures. The county administrator will provide department or agency managers with administrative tools to control and monitor their budget.
(c) Reserved.
(d) Reserved.
(e) Indebtedness incurred in excess of appropriations. Departments shall not expend funds in excess of their total appropriations.
(f) Nonbudgeted expenditures. Expenditures for nonbudgeted items are prohibited.
(1976 Code, § 7-83) (Ord. 527; Ord. 3680, § 1, passed 4-1-2003)