(A)   The County Board shall instruct the County Auditor to record the amounts of all orders and contracts against the proper appropriations, as encumbrances, before these orders and contracts are placed with the vendor or contractor.
   (B)   The County Auditor shall be instructed to place no order which brings the total of expenditures and encumbrances of all sorts against an appropriation to an amount exceeding the total of the appropriation, but shall return all orders to the proper committee, notifying the committee that the order is in excess of its appropriation.
   (C)   No person or committee shall place an order or make a contract which shall be chargeable against the county or any funds of the county, without passing this order or contract into the hands of the County Auditor who shall handle this order as described above.
   (D)   Any person making any contract or placing any order, without presenting the contract or order to the County Auditor to be charged against the appropriation and checked with the appropriation for overexpenditures, shall by the action assume full liability for the amount of the order or contract.
   (E)   The Finance Committee of the County Board shall be instructed to indicate the person or committee responsible for the expenditure of each part of the appropriation ordinance, and to inform the members of the County Board of this designation of responsibility.
   (F)   No person or committee other than the indicated committee, shall be permitted to make charges or to incur liability against that appropriation.
   (G)   The designated committee or individual shall be held liable for over-expenditures of their appropriations.
(1980 Code, § 40.03)  (1940 p. 400, adopted 12- -1940)  (Sup. Rec. Bk. 220, pp. 301—302)
   Approval of certain expenditures by County Board, see § 30.08