SECTION 10-9: EXPENDITURES AND ACCOUNTING.
   A.   Purchases, Payments, Authorization, Receipt of Funds. The Role of the Director of Finance.
      (1)   No purchase shall be made on account of the Town except as prescribed by this Charter. The Director of Finance shall record the amount of authorized purchases and contracts for future purchases as encumbrances against the appropriation from which they are to be paid743.
      (2)   No voucher, claim or charge against the Town shall be paid until the same has been audited and approved by the Director of Finance or the Director's agent for correctness and legality744. Checks shall be drawn by the Director of Finance for the payment of approved claims.
      (3)   The Director of Finance shall prescribe the time at which and the manner in which persons receiving money on account of the Town shall pay the same to the Town745.
      (4)    In the absence or inability of the Director of Finance to act with regard to the provisions of § 10-9.A of this Charter, the Mayor may designate a person to temporarily act in place of the Director of Finance746.
   B.   The several Departments747, Commissions and Boards of the Town, including the Board of Education, shall not involve the Town in any obligation to spend money for any purpose in excess of the amount appropriated therefore until the matter has been approved and voted by the Council748.
   C.   Each order drawn shall state the Department749, Board or Commission or the appropriation against which it is to be charged750.
   D.   General, Capital and Special Fund Transfers.
      (1)   Intradepartmental Transfers751. On or before the first (1st) day of July each year, the Legislative Council shall establish, by Ordinance, an amount of appropriation and restrictions, if any, under the approved budget (general and special funds) which the Mayor or any Public Official 752 of any Department, Commission, Board (except the Board of Education) designated by the Mayor, shall be authorized to transfer between line items within any Department, Commission or Board. Said transfers under this section shall not require approval by the Legislative Council unless the provisions of § 10-9.D(1)(b) of this Charter shall apply.
         (a)   Said Ordinance may establish individual and/or aggregate transfer limitations753.
         (b)   No such transfer in excess of such authorized amount shall be implemented unless it shall be (i) by Order proposed by the Mayor or any Public Official754 of any Department, Commission or Board designated by the Mayor; and, (ii) approved by majority vote of the Legislative Council755.
      (2)   Interdepartmental Transfers.
         (a)    Pertaining to the End of Fiscal Year756. The Legislative Council, by Order, may authorize the Director of Finance to make during the last ninety (90) Days of a fiscal year, interdepartmental transfers (general or operating, capital and special funds) in an amount that shall be established by the Legislative Council on or before the first (1st) day of July each year, by Ordinance.
         (b)   Transfers of Unencumbered Appropriations757. The Council may by Order, upon the approval of the Mayor, transfer any unencumbered appropriations balance or portion thereof from one Department 758, Board or Commission to another.
      (3)   Approved Transfers759. Each approved transfer shall be described in the monthly financial report prepared in accordance with § 8-4.A(1)(d)(iv) of this Charter.
      (4)   Prohibited Transfers760. No transfer shall be made from any appropriations for debt service and other statutory charges.
   E.   Additional Appropriations761. Additional appropriations over and above the total budget may be made from time to time by amendment of the Budget Ordinance by the Council, upon recommendation of the Mayor and certification from the Director of Finance that there is available an unappropriated and unencumbered general or operating fund cash balance to meet such appropriations.
   F.   Liability of Officials or Employees762. If any Official or employee of the Town or the Board of Education shall knowingly incur any obligation or shall authorize or make any expenditure in violation of the provisions of this Charter or take part therein, such action may be cause for removal as set forth in § 3-10 of this Charter, civil action or both. In addition, the Town may, by vote of the Legislative Council, undertake to recover from such Official or employee, an amount equal to such obligation or expenditure so made.
                                        
743   2022 recodification of 2011 § 10-7.A(1). Consistent with 1983 Charter § 18-8 A.
744   2022 recodification of 2011 § 10-7.A(2). Consistent with 1983 Charter § 18-8 B (first sentence).
745   2022 recodification of 2011 § 10-7.A(3). Consistent with 1983 Charter § 18-8 C.
746   2022 recodification of 2011 § 10-7.A(4). Consistent with 1983 Charter § 18-8 B (second sentence).
747   "Department" includes "...offices".
748    2022 recodification of 2011 § 10-7.B. Consistent with 1983 Charter § 18-8 D).
749   "Department" includes "...offices".
750   2022 recodification of 2011 § 10-7.C. Consistent with 1983 Charter § 18-8 E) (first sentence).
751   2022 modification and recodification of 2011 § 10-7.D (1) which modified 1983 Charter § 18-8 E) (second sentence).
752   "Public Official" replaces "officers".
753   2022 recodification of 2011 § 10-7.D (1) (a).
754   "Public Official" replaces "officers".
755   2022 recodification of 2011 § 10-7.D (1)(b) which modified 1983 Charter § 18-8.E (second sentence), in lieu of the following: "...desire to secure a transfer of funds set apart for one specific purpose to funds set apart for another, before incurring any expenditure therefor, such or shall make application to the Council, through the Director of Finance whose duty it shall be to examine the matter, and upon approval of the Council, such transfer shall be made, but not otherwise except as may be permitted under the terms of item (I) below."
756   2022 recodification of 2011 § 10-7.D (2) (a) which modified 1983 Charter § 18-8.I (first sentence), in lieu of the following: "...not to exceed an accumulated Department total of Five Hundred Dollars ($500.00)".
757   2022 recodification of 2011 § 10-7.D (2) (b) Consistent with 1983 Charter § 18-8 F) (first sentence).
758   "Department" includes "...or office".
759   2022 recodification of 2011 § 10-7.D (3) which modified 1983 Charter § 18-8 I) (second sentence), in lieu of the following: "...Such transfers must be approved by the Mayor and reported to the Council monthly."
760    2022 recodification of 2011 § 10-7.D (4). Consistent with 1983 Charter § 18-8 F) (second sentence).
761   2022 recodification of 2011 § 10-7.E. Consistent with 1983 Charter § 18-8 G).
762   2022 recodification of 2011 § 10-7.F which modified 1983 Charter § 18-8 H) by adding "...or both".