(1) All payments out of the City Treasury shall be by the check of the City Treasurer issued upon order of the Auditing Department.
(2) All checks shall be prepared in the office of the City Treasurer, unless the Director of Finance shall by rule otherwise prescribe.
(3) The Auditing Department shall issue orders for payments out of the City Treasury only upon requisition of the officer or of the department, board, commission or other agency to which the appropriation was made against which payment is requested.
(4) All requisitions shall be prepared in triplicate. One copy shall be retained by the requisitioning officer, department, board, commission or agency, and two copies shall be delivered to the Director of Finance.
(5) If the Director of Finance approves a requisition, the Director shall deliver the original to the Auditing Department. 155.1
(6) If the Auditing Department approves the requisition, it shall issue its order for payment and shall deliver it to the City Treasurer. If it disapproves the requisition, it shall attach a memorandum thereto detailing its objections and return the requisition through the office of the Director of Finance to the requisitioning officer, department, board, commission or agency.
ANNOTATION
Sources: See Act of June 25, 1919, P.L. 581, Article XI, Section 4, Article XII, Section 3, as amended; the Fiscal Code of 1929, Act of April 9, 1929, P.L. 343, Article XV, as amended.
Purposes: 1. The procedure detailed for the payment of moneys out of the City Treasury is intended to prevent improper disbursements and to assure the strictest accountability for such funds as are disbursed. The safeguards provided for include requirements that funds shall be disbursed only by checks of the City Treasurer, only upon proper requisitions approved by the Director of Finance, and only upon approval and the order of the Auditing Department.
2. Flexibility is provided in the procedure for preparing checks so that the most economical and efficient method may be employed under varying circumstances.
3. Requisitions for payment are to originate in the agency having the appropriation against which the payment is to be charged since it should know all the facts justifying the requisition and the state of its funds.
4. Requisitions are to be prepared in triplicate so that the agency requesting payment and the Director of Finance may each have a copy for record and accounting purposes and so that the Auditing Department may have a copy to enable it to approve or disapprove the payment and to submit it to the City Treasurer.
5. The Director of Finance may disapprove a requisition if it fails to conform to current budgeting orders or if appropriations are unavailable to meet it. See Section 6-106. Approval of the Auditing Department is required to determine if the requisition is for a purpose comprehended by the appropriation against which it is drawn, in a proper amount and the amount stated is justly due. See Sections 6-400 and 6-402.
Notes
| 155.1 | The phrase "he shall deliver the original" was changed by the Code editor to read "the Director shall deliver the original" to be gender neutral consistent with the broad Charter change set forth in the May 17, 2022 referendum. See Bill No. 220001 (approved February 25, 2022); Resolution No. 220009 (adopted February 24, 2022). |