The Waterbury Democrat., 1939-08-30
GAL,ADvERrzsING

mets already made or to be made for ordinary recurring expenses of the next ensuing fiscal year, pro- vided no purchase order shall be issued nor contract entered into under such authority until such purchase order or contract has been approved and counterSigned by the comptroller, whose duty it shall be to see that the special authority granted IS not exceeded. Payments made under such authority shall be treated as deferred charges to the proper appropriations and allot- ments of the next ensuing fiscal year, until the beginning of such year.
 Sec. s7. Action on Capital Im- provement Program. The city council shall consider and adopt, by ordinance, with such amend ments as 1t may desire, the pro- gram of capital improvements sub- mitted by the city manager in the budget report, but no such amend ment shall omit or reduce the amount estimated by the city man. ager to be required to be appro- priated to meet the costs of work to be performed in the fiscal year for which the budget report is pre- pared under any contract properly entered into in 8 previous fiscal year.
 Sec. 60. Contracts may be made Ito be completed in Ensuing Fiscal Years. In any case in which the estimated total cost of capital outlay project is to be met in two or more fiscal years, contracts may be entered into in anticipation of appropriations required to meet the needs for ensuing fiscal years of the capital improvement program so officially adopted and in effect at the time such contract is made, not involving outlays in any one fiscal year in excess of the amount estimated to be required for such fiscal year, upon certificate of the comptroller that such authority therefor exists, but no reserve in the treasury shall be required to meet the estimated costs of the work to be done in ensuing fiscal years.
 l Sec. 89. Disbursements only on Warrant of Comptroller. No claim against the city shall be paid, nor shall any money of the city or under its control be disbursed, ex- cept from petty cash funds and private trust funds as provided herein, otherwise than on warrant issued by the city comptroller in accordance with the provisions of this charter. The comptroller shall not issue his warrant for any dis bursement unless, as herein pro- vived, there has been previously filed with him an advice of allot- ment to which the expenditure is chargeable, approved by the treas urer, and an authorization for ex- penditure not in excess of such al- lotment approved by the comp troller, and unless claim is pre- sented and settled therefor in the manner prescribed herein. Any per- son or persons disburSing any moneys in contravention of this section, the sureties on their offi- cial bonds, and the persons receiv- ing the moneys so disburSed, shall be jointly and severaily liable to the city therefor. The provisions of this section shall not apply to the transferring of public moneys from one depository bank to another de- pository bank, or the investing or reinvesting of public moneys.
 Sec. 90. Administrative Code to prescribe Procedure for Authoriza- tion of Expenditures and for Settle ment of Claims and Issue of War rants. The administrative code shall provide: (a) For authorization by the heads of budget units of all expenditures, on forms prescribed by the comptroller, and the ap- proval thereof by the comptroller, prior to the incurrence of the ob- ligations or commitments; (b) for presentation of all claims for pay- ment on forms prescribed by the comptroller, and their examination and settlement under his direction and by his authority, and Co for the issuing of the comptrollers war rants for such amounts as are found to be justly due and payable on claims so examined and settled.
 Sec. 9I Period for Presentation of Claims. The comptroller shall not receive or consider any claim against the city unless an account or statement of indebtedness giving all the items of the claim, shall be presented to him within six months after the last item of tNe account accrued and within the period of life of the appropriation and the allotment hereunder from which the claim is payable; but such lim- itation to six months shall not ap- ply to judgments.
 Sec. 92. Period of Life of Appro- priationS and Allotments. The un- allotted balances of appropriations, l and the balances unincumbered by authorizations for expenditure of all allotments from appropriations shall lapse at the close of business in the office of the comptroller on the last business day of the fiscal year for which such appropriation were made. The balances, incum- bered by authorizations for expendi- ture of all allotments from appro- priations, shall lapse at the close of business in the office of the comptroller on the last business day of the third month of the fiscal year immediately following the fiscal year for which such appro- priations were made.
 Sec. g. Audit of Claims of Prior Fiscal Years. In the case of ex- penditures appropriated for, author ized in, incurred in and properly chargeable to, any fiscal year, but for which statements of indebted ness have not been passed by the comptroller or the disbursements for which have not been made dur ing such year, the comptroller shall settle the claims and issue his war rant therefor against the appro- priations and allotments properly chargeable, in each case in which (a) the claim is covered by an authorization for expenditure on file in his offlce as of the close of the fiscal year in which the expen- allure was incurred, and (b) the A