(A) The Budget Officer shall have the following powers and duties:
(1) Permit and encourage and establish the use of efficient planning, budgeting, auditing, reporting, accounting and other fiscal management procedures in all Municipal departments, commissions and boards.
(2) Compile an annual budget in accordance with ILCS Ch. 65, Act 5, § 8-2-9.3.
(3) Examine all books and records of all municipal departments, commissions and boards which relate to monies received and paid out, debts and accounts receivable, and amounts owed by or to the village.
(4) Obtain such additional information from the village, municipal departments, commissions and boards as may be useful to the Budget Officer for purposes of compiling a municipal budget, such information to be furnished by the village, municipal departments, commissions and boards in the form required by the Budget Officer. Any department, commission or board which refuses to make such information as is requested of it available to the Budget Officer shall not be permitted to make expenditures under any subsequent budget for the village until such municipal department, commission or board shall comply in full with the request of the Budget Officer.
(5) Establish and maintain such procedures as shall insure that no expenditures are made by the village departments, commissions or boards except as authorized by the budget.
(B) Subject to prior written approval of the Budget Officer, the heads of municipal departments are hereby authorized to delete, add to, change or create subclasses within object classes budgeted previously to their departments.
('81 Code, § 2-7.04) (Ord. 1998-42, passed 9-14-98)