(A) No money shall be disbursed from the Town Treasury only if the item for which the disbursement is made has been provided for in the annual budget except in the case of extreme emergency.
(B) (1) In accordance with the Local Government Budget and Fiscal Control Act, no bill or claim against the town may be paid unless it has been approved by the officer or employee responsible for the function or agency to which the expense is charged.
(2) No check or draft of the town shall be valid unless it bears on its face the certificate of the Town Clerk as follows:
This disbursement has been approved as required by the Local Government Budget and Fiscal Control Act.
(C) No contract, agreement or purchase order shall be valid unless it bears the Town Clerk's certificate as follows:
This instrument has been pre-audited in the manner required by the Local Government Budget and Fiscal Control Act.
(Prior Code, § 2-4001) Penalty, see § 10.99
Statutory reference:
Requiring a pre-audit of all disbursements, see G.S. § 159-28