The Director of Finance shall receive for transmittal to the Auditing Department every requisition for the payment of money out of the City Treasury. The Director shall examine the requisition to see whether there is an appropriation available for the requested expenditure and whether the requisition is in accordance with any administrative order of the Mayor relating to current expenditures. If the requisition is proper in these respects, the Director shall note approval thereon and transmit it to the Auditing Department; otherwise the Director shall return it to whence it came. However, if any officer, department, board, commission or agency has failed to comply with the Director's accounting requirements, the Director may decline to approve any requisition for the payment of money out of any appropriation to such officer, department, board, commission or agency until compliance. The Director shall keep among the Director's records copies of all requisitions approved for payment.
ANNOTATION
Sources: Act of June 25, 1919, P.L. 581, Article XII, Section 3, as amended; see also the Fiscal Code of 1929, Act of April 9, 1929, P.L. 343, Section 1502.
Purposes: All requisitions for the payment of money are required to pass through the office of the Director of Finance in order to make certain that appropriations are available for proposed expenditures and so that they may be checked for conformity to current orders of the Mayor dealing with current expenditures. If these requirements are met, and if the officer or agency initiating a requisition is conforming with the Director of Finance's accounting requirements, the Director of Finance will approve the requisition. Disapproval is permitted where there is a failure to comply with the Director's accounting requirements since this is an effective means for assuring such compliance. Copies of all requisitions are to be retained by the Director of Finance to aid his general accounting system.
Notes
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