§ 2-96. Notice of condition of appropriations; record of appropriations.

Whenever any appropriation shall have been expended or whenever, in the judgment of the auditor, it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance thereof, he shall immediately notify the mayor, city council, board, committee, head of department or officer authorized to make expenditures therefrom, and no claim against such appropriation shall be allowed nor any further liability incurred until the city makes provision for its payment. The auditor shall, at regular intervals and as often at least as once a month, send to the mayor, the city council, and to each board, committee, head of department, or officer having the disbursement of an appropriation a statement of the amount of orders approved and warrants drawn on behalf of such board, department or officer during the preceding month, and a statement of the balance of such appropriation remaining subject to draft. Each head of a department, board or committee authorized to expend money shall furnish the auditor, at the close of the fiscal year, a list of bills remaining unpaid, showing to whom and for what due, and their amounts; and the auditor shall incorporate such in his annual report covering the financial transactions of the city as provided by M.G.L.A. c. 41, § 61.