§ 159‑28. Budgetary accounting for appropriations.
(a) Incurring Obligations. No obligation may be incurred in aprogram, function, or activity accounted for in a fund included in the budgetordinance unless the budget ordinance includes an appropriation authorizing theobligation and an unencumbered balance remains in the appropriation sufficientto pay in the current fiscal year the sums obligated by the transaction for thecurrent fiscal year. No obligation may be incurred for a capital project or a grantproject authorized by a project ordinance unless that project ordinanceincludes an appropriation authorizing the obligation and an unencumberedbalance remains in the appropriation sufficient to pay the sums obligated bythe transaction. If an obligation is evidenced by a contract or agreementrequiring the payment of money or by a purchase order for supplies andmaterials, the contract, agreement, or purchase order shall include on its facea certificate stating that the instrument has been preaudited to assurecompliance with this subsection. The certificate, which shall be signed by thefinance officer or any deputy finance officer approved for this purpose by thegoverning board, shall take substantially the following form:
"This instrument has been preaudited in themanner required by the Local Government Budget and Fiscal Control Act.
__________________________
(Signature of finance officer)."
Certificatesin the form prescribed by G.S. 153‑130 or 160‑411 as those sectionsread on June 30, 1973, or by G.S. 159‑28(b) as that section read on June30, 1975, are sufficient until supplies of forms in existence on June 30, 1975,are exhausted.
An obligation incurred in violation of this subsection is invalid andmay not be enforced. The finance officer shall establish procedures to assurecompliance with this subsection.
(b) Disbursements. When a bill, invoice, or other claimagainst a local government or public authority is presented, the financeofficer shall either approve or disapprove the necessary disbursement. If theclaim involves a program, function, or activity accounted for in a fundincluded in the budget ordinance or a capital project or a grant projectauthorized by a project ordinance, the finance officer may approve the claimonly if
(1) He determines the amount to be payable and
(2) The budget ordinance or a project ordinance includes anappropriation authorizing the expenditure and either (i) an encumbrance hasbeen previously created for the transaction or (ii) an unencumbered balance remainsin the appropriation sufficient to pay the amount to be disbursed.
Thefinance officer may approve a bill, invoice, or other claim requiringdisbursement from an intragovernmental service fund or trust or agency fund notincluded in the budget ordinance, only if the amount claimed is determined tobe payable. A bill, invoice, or other claim may not be paid unless it has beenapproved by the finance officer or, under subsection (c) of this section, bythe governing board. The finance officer shall establish procedures to assurecompliance with this subsection.
(c) Governing Board Approval of Bills, Invoices, or Claims. The governing board may, as permitted by this subsection, approve a bill,invoice, or other claim against the local government or public authority thathas been disapproved by the finance officer. It may not approve a claim forwhich no appropriation appears in the budget ordinance or in a projectordinance, or for which the appropriation contains no encumbrance and theunencumbered balance is less than the amount to be paid. The governing boardshall approve payment by formal resolution stating the board's reasons forallowing the bill, invoice, or other claim. The resolution shall be entered inthe minutes together with the names of those voting in the affirmative. Thechairman of the board or some other member designated for this purpose shallsign the certificate on the check or draft given in payment of the bill,invoice, or other claim. If payment results in a violation of law, each memberof the board voting to allow payment is jointly and severally liable for thefull amount of the check or draft given in payment.
(d) Payment. A local government or public authority may notpay a bill, invoice, salary, or other claim except by a check or draft on anofficial depository or by a bank wire transfer from an official depository.Except as provided in this subsection each check or draft on an officialdepository shall bear on its face a certificate signed by the finance officeror a deputy finance officer approved for this purpose by the governing board(or signed by the chairman or some other member of the board pursuant tosubsection (c) of this section). The certificate shall take substantially thefollowing form:
"This disbursement has been approved as requiredby the Local Government Budget and Fiscal Control Act.
__________________________
(Signature of finance officer)."
Certificatesin the form prescribed by G.S. 153‑131 or 160‑411.1 as thosesections read on June 30, 1973, or by G.S. 159‑28(a) as that section readon June 30, 1975, are sufficient until supplies in existence on June 30, 1975,are exhausted.
No certificate is required on payroll checks or drafts on an imprestaccount in an official depository, if the check or draft depositing the fundsin the imprest account carried a signed certificate.
(e) Penalties. If an officer or employee of a local governmentor public authority incurs an obligation or pays out or causes to be paid outany funds in violation of this section, he and the sureties on his officialbond are liable for any sums so committed or disbursed. If the finance officeror any properly designated deputy finance officer gives a false certificate toany contract, agreement, purchase order, check, draft, or other document, heand the sureties on his official bond are liable for any sums illegallycommitted or disbursed thereby. (1971, c. 780, s. 1; 1973, c. 474, ss. 22, 23; 1975, c. 514, s. 12;1979, c. 402, ss. 7, 8.)
§ 159‑28. Budgetary accounting for appropriations.
(a) Incurring Obligations. No obligation may be incurred in aprogram, function, or activity accounted for in a fund included in the budgetordinance unless the budget ordinance includes an appropriation authorizing theobligation and an unencumbered balance remains in the appropriation sufficientto pay in the current fiscal year the sums obligated by the transaction for thecurrent fiscal year. No obligation may be incurred for a capital project or a grantproject authorized by a project ordinance unless that project ordinanceincludes an appropriation authorizing the obligation and an unencumberedbalance remains in the appropriation sufficient to pay the sums obligated bythe transaction. If an obligation is evidenced by a contract or agreementrequiring the payment of money or by a purchase order for supplies andmaterials, the contract, agreement, or purchase order shall include on its facea certificate stating that the instrument has been preaudited to assurecompliance with this subsection. The certificate, which shall be signed by thefinance officer or any deputy finance officer approved for this purpose by thegoverning board, shall take substantially the following form:
"This instrument has been preaudited in themanner required by the Local Government Budget and Fiscal Control Act.
__________________________
(Signature of finance officer)."
Certificatesin the form prescribed by G.S. 153‑130 or 160‑411 as those sectionsread on June 30, 1973, or by G.S. 159‑28(b) as that section read on June30, 1975, are sufficient until supplies of forms in existence on June 30, 1975,are exhausted.
An obligation incurred in violation of this subsection is invalid andmay not be enforced. The finance officer shall establish procedures to assurecompliance with this subsection.
(b) Disbursements. When a bill, invoice, or other claimagainst a local government or public authority is presented, the financeofficer shall either approve or disapprove the necessary disbursement. If theclaim involves a program, function, or activity accounted for in a fundincluded in the budget ordinance or a capital project or a grant projectauthorized by a project ordinance, the finance officer may approve the claimonly if
(1) He determines the amount to be payable and
(2) The budget ordinance or a project ordinance includes anappropriation authorizing the expenditure and either (i) an encumbrance hasbeen previously created for the transaction or (ii) an unencumbered balance remainsin the appropriation sufficient to pay the amount to be disbursed.
Thefinance officer may approve a bill, invoice, or other claim requiringdisbursement from an intragovernmental service fund or trust or agency fund notincluded in the budget ordinance, only if the amount claimed is determined tobe payable. A bill, invoice, or other claim may not be paid unless it has beenapproved by the finance officer or, under subsection (c) of this section, bythe governing board. The finance officer shall establish procedures to assurecompliance with this subsection.
(c) Governing Board Approval of Bills, Invoices, or Claims. The governing board may, as permitted by this subsection, approve a bill,invoice, or other claim against the local government or public authority thathas been disapproved by the finance officer. It may not approve a claim forwhich no appropriation appears in the budget ordinance or in a projectordinance, or for which the appropriation contains no encumbrance and theunencumbered balance is less than the amount to be paid. The governing boardshall approve payment by formal resolution stating the board's reasons forallowing the bill, invoice, or other claim. The resolution shall be entered inthe minutes together with the names of those voting in the affirmative. Thechairman of the board or some other member designated for this purpose shallsign the certificate on the check or draft given in payment of the bill,invoice, or other claim. If payment results in a violation of law, each memberof the board voting to allow payment is jointly and severally liable for thefull amount of the check or draft given in payment.
(d) Payment. A local government or public authority may notpay a bill, invoice, salary, or other claim except by a check or draft on anofficial depository or by a bank wire transfer from an official depository.Except as provided in this subsection each check or draft on an officialdepository shall bear on its face a certificate signed by the finance officeror a deputy finance officer approved for this purpose by the governing board(or signed by the chairman or some other member of the board pursuant tosubsection (c) of this section). The certificate shall take substantially thefollowing form:
"This disbursement has been approved as requiredby the Local Government Budget and Fiscal Control Act.
__________________________
(Signature of finance officer)."
Certificatesin the form prescribed by G.S. 153‑131 or 160‑411.1 as thosesections read on June 30, 1973, or by G.S. 159‑28(a) as that section readon June 30, 1975, are sufficient until supplies in existence on June 30, 1975,are exhausted.
No certificate is required on payroll checks or drafts on an imprestaccount in an official depository, if the check or draft depositing the fundsin the imprest account carried a signed certificate.
(e) Penalties. If an officer or employee of a local governmentor public authority incurs an obligation or pays out or causes to be paid outany funds in violation of this section, he and the sureties on his officialbond are liable for any sums so committed or disbursed. If the finance officeror any properly designated deputy finance officer gives a false certificate toany contract, agreement, purchase order, check, draft, or other document, heand the sureties on his official bond are liable for any sums illegallycommitted or disbursed thereby. (1971, c. 780, s. 1; 1973, c. 474, ss. 22, 23; 1975, c. 514, s. 12;1979, c. 402, ss. 7, 8.)
§ 159‑28. Budgetary accounting for appropriations.
(a) Incurring Obligations. No obligation may be incurred in aprogram, function, or activity accounted for in a fund included in the budgetordinance unless the budget ordinance includes an appropriation authorizing theobligation and an unencumbered balance remains in the appropriation sufficientto pay in the current fiscal year the sums obligated by the transaction for thecurrent fiscal year. No obligation may be incurred for a capital project or a grantproject authorized by a project ordinance unless that project ordinanceincludes an appropriation authorizing the obligation and an unencumberedbalance remains in the appropriation sufficient to pay the sums obligated bythe transaction. If an obligation is evidenced by a contract or agreementrequiring the payment of money or by a purchase order for supplies andmaterials, the contract, agreement, or purchase order shall include on its facea certificate stating that the instrument has been preaudited to assurecompliance with this subsection. The certificate, which shall be signed by thefinance officer or any deputy finance officer approved for this purpose by thegoverning board, shall take substantially the following form:
"This instrument has been preaudited in themanner required by the Local Government Budget and Fiscal Control Act.
__________________________
(Signature of finance officer)."
Certificatesin the form prescribed by G.S. 153‑130 or 160‑411 as those sectionsread on June 30, 1973, or by G.S. 159‑28(b) as that section read on June30, 1975, are sufficient until supplies of forms in existence on June 30, 1975,are exhausted.
An obligation incurred in violation of this subsection is invalid andmay not be enforced. The finance officer shall establish procedures to assurecompliance with this subsection.
(b) Disbursements. When a bill, invoice, or other claimagainst a local government or public authority is presented, the financeofficer shall either approve or disapprove the necessary disbursement. If theclaim involves a program, function, or activity accounted for in a fundincluded in the budget ordinance or a capital project or a grant projectauthorized by a project ordinance, the finance officer may approve the claimonly if
(1) He determines the amount to be payable and
(2) The budget ordinance or a project ordinance includes anappropriation authorizing the expenditure and either (i) an encumbrance hasbeen previously created for the transaction or (ii) an unencumbered balance remainsin the appropriation sufficient to pay the amount to be disbursed.
Thefinance officer may approve a bill, invoice, or other claim requiringdisbursement from an intragovernmental service fund or trust or agency fund notincluded in the budget ordinance, only if the amount claimed is determined tobe payable. A bill, invoice, or other claim may not be paid unless it has beenapproved by the finance officer or, under subsection (c) of this section, bythe governing board. The finance officer shall establish procedures to assurecompliance with this subsection.
(c) Governing Board Approval of Bills, Invoices, or Claims. The governing board may, as permitted by this subsection, approve a bill,invoice, or other claim against the local government or public authority thathas been disapproved by the finance officer. It may not approve a claim forwhich no appropriation appears in the budget ordinance or in a projectordinance, or for which the appropriation contains no encumbrance and theunencumbered balance is less than the amount to be paid. The governing boardshall approve payment by formal resolution stating the board's reasons forallowing the bill, invoice, or other claim. The resolution shall be entered inthe minutes together with the names of those voting in the affirmative. Thechairman of the board or some other member designated for this purpose shallsign the certificate on the check or draft given in payment of the bill,invoice, or other claim. If payment results in a violation of law, each memberof the board voting to allow payment is jointly and severally liable for thefull amount of the check or draft given in payment.
(d) Payment. A local government or public authority may notpay a bill, invoice, salary, or other claim except by a check or draft on anofficial depository or by a bank wire transfer from an official depository.Except as provided in this subsection each check or draft on an officialdepository shall bear on its face a certificate signed by the finance officeror a deputy finance officer approved for this purpose by the governing board(or signed by the chairman or some other member of the board pursuant tosubsection (c) of this section). The certificate shall take substantially thefollowing form:
"This disbursement has been approved as requiredby the Local Government Budget and Fiscal Control Act.
__________________________
(Signature of finance officer)."
Certificatesin the form prescribed by G.S. 153‑131 or 160‑411.1 as thosesections read on June 30, 1973, or by G.S. 159‑28(a) as that section readon June 30, 1975, are sufficient until supplies in existence on June 30, 1975,are exhausted.
No certificate is required on payroll checks or drafts on an imprestaccount in an official depository, if the check or draft depositing the fundsin the imprest account carried a signed certificate.
(e) Penalties. If an officer or employee of a local governmentor public authority incurs an obligation or pays out or causes to be paid outany funds in violation of this section, he and the sureties on his officialbond are liable for any sums so committed or disbursed. If the finance officeror any properly designated deputy finance officer gives a false certificate toany contract, agreement, purchase order, check, draft, or other document, heand the sureties on his official bond are liable for any sums illegallycommitted or disbursed thereby. (1971, c. 780, s. 1; 1973, c. 474, ss. 22, 23; 1975, c. 514, s. 12;1979, c. 402, ss. 7, 8.)
