US Laws, Codes, Statutes & Cases

 
    §  227.  Spending pursuant to appropriations.  a. No money, except for
  grants or gifts from private entities, shall be paid from any fund under
  the management of the city, or any fund  under  the  management  of  any
  agency or officer of the city,  or any other entity  the majority of the
  members  of  whose board are city officials or are appointed directly or
  indirectly by city officials, except in pursuance of an appropriation by
  the council or other specific  legal authorization;  provided,  however,
  that
    (1) if at any time the council shall fail to make an appropriation for
  the  payment  of debt service on any debts of the city as they fall due,
  or for the payments to the several sinking funds,  the  commissioner  of
  finance  shall  set  apart,  from the first revenues thereafter received
  applicable to the general fund of the city, a sum sufficient to pay such
  amounts and shall so apply such sum; and
    (2) money, the ownership and equitable title of which  belongs  to  an
  individual,  corporation, organization or government other than the city
  and which is being held by any agency or officer  of  the  city  pending
  transfer  of such money to such individual, corporation, organization or
  government in accordance with the terms and conditions pursuant to which
  it was placed  in  the  custody  of  such  agency  or  officer,  may  be
  transferred  to such individual, corporation, organization or government
  by such agency or officer without an appropriation by law, provided such
  transfers are made in accordance with such terms and conditions; and
    (3)  money or other financial resources  may only be transferred  from
  one  fund to another without specific statutory authorization for such a
  transfer  if that money or those other financial resources    are  being
  loaned  temporarily to   such other fund  and an accurate accounting and
  reporting of the balance of financial resources in each fund and of  the
  amount  due  by  each fund to each other fund is made at the end of each
  month; and
    (4) grants or gifts from private entities exempt from the requirements
  of this section, and expenditures of such funds,  shall  be  subject  to
  disclosure,  at  least  annually,  by the responsible agency, officer or
  entity in a form and containing such  information  as  the  mayor  shall
  prescribe for this purpose by rule.
    b.   The head of each agency of the city, and each entity the majority
  of the  members  of  whose  board  are  city  officials  or  individuals
  appointed  directly or indirectly by city officials, shall, on or before
  the fifteenth day of October in each year, submit to the mayor  and  the
  council,  in  such form as the mayor shall prescribe, a statement of the
  sources, amounts and disposition of all money received by such agency or
  entity, or by a unit or officer of  such  agency  during  the  preceding
  fiscal  year,  other  than  (i)  money  appropriated for the use of such
  agency or entity by the council, or (ii) money paid by  such  agency  or
  entity  into  the city treasury and reported in the annual report of the
  comptroller for such fiscal year.  The mayor shall ensure that copies of
  such statements are available for public inspection, and shall designate
  a city officer to maintain copies of such statements for such purpose.