A. The Borough Chief Financial Officer shall supervise the accounts of all funds of the Borough. The Chief Financial Officer may delegate this responsibility to the Superintendent of Schools or the superintendent’s designee for all matters pertaining to the operation of the School District.

B. The accounts of the Borough shall show in detail the financial transactions of all funds, appropriations and administrative departments.

C. No person shall obligate, encumber, or expend Borough moneys except in accordance with appropriations or as otherwise authorized by law. Obligations, encumbrances, and expenditures of Borough moneys in violation of this provision are void. Expenditures of funds in accordance with FNSBC 7.04.030(B) are not prohibited by this subsection. (Ord. 2008-40 § 2, 2008; Ord. 2001-06 § 2, 2001; Ord. 86-017 § 34, 1986; Ord. 85-001 § 2, 1985. 2004 Code § 3.01.050.)