Illinois Code § 105 ILCS 5/34-51

Appropriation not to be construed as approval of board of liabilities.
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The appropriation resolution or budget, including the amounts for the
payment of contract liabilities or to defray the expense of any project or
purpose, shall not be construed as an approval by the board of any such
liabilities or of any project or purpose mentioned, but shall be regarded
only as the provisions for a fund or funds for the payment thereof when
such liabilities have been found to be valid and legal obligations against
the board, and when properly vouchered, audited and approved by the board,
or when any project or purpose is approved and authorized by the board, as
the case may be.

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