This case has been cited 1 times or more.
2009-03-13 |
BRION, J. |
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Thus, as a safeguard against unwarranted disbursements, certifications are required from: (a) the local budget officer as to the existence and validity of the appropriation; (b) the local accountant as to the legal obligation incurred by the appropriation; (c) the local treasurer as to the availability of funds; and (d) the local department head as to the validity, propriety and legality of the claim against the appropriation.[72] Therefore, Vallejos, as municipal treasurer, could not authorize the release of the funds without the requisite signatures of the municipal budget officer and the municipal accountant. |