Accounts shall be kept by the Controller showing the amount of each class or item of revenue as estimated and appropriated in the annual appropriation ordinance, and the amount collected. Accounts shall also be kept by the Controller of each expense appropriation item authorized by the Board of Supervisors.
Each such revenue and expense account shall show in detail the amount of the appropriation or appropriations made therefor by the Supervisors, the amount drawn thereon, the amount of encumbrance for purchase orders, contracts or other obligations theretofore certified by the Controller as against it, and the unencumbered balance to the credit thereof. This balance shall be the "unencumbered balance" as this term is used in the Charter and the Administrative Code.
No obligation involving the expenditure of money shall be incurred or authorized by any officer, employee, board or Commission of the City and County unless the Controller first certifies that there is a valid appropriation from which the expenditure may be made, and that sufficient unencumbered funds are available in the treasury to the credit of such appropriation to pay the amount of such expenditure when it becomes due and payable.
Each sum so recorded shall be an encumbrance for the purpose certified until such obligation is fulfilled, canceled or discharged, or until the ordinance or resolution is repealed by the Board of Supervisors.
(Added by Ord. 439-96, App. 11/8/96)