(A) There is hereby adopted a uniform line item chart of accounts for reporting, auditing and budgeting as proposed by the Auditor of the City of Lima, Ohio.
(B) The Auditor of the City of Lima, Ohio, is hereby authorized and directed to implement a uniform line item chart of accounts at the fund, department and line item revenue or expense reporting levels.
(C) The Auditor of the City of Lima is authorized to issue his or her warrant or warrants for payment and to encumber or transfer funds only in such instances that the properly designated uniform line item account number shall appear on all vouchers, purchase orders, requisitions and legislation which authorize the action requested of the Auditor.
(Ord. 200-89. Passed 12-4-89.)