§ 362. General budgetary controls. 1. A separate account shall be kept\nof each appropriation by the chief fiscal officer. Each such account\nshall show the amount appropriated, the amount encumbered but remaining\nunexpended, the several amounts expended therefrom and the unencumbered\nbalance.\n 2. Whenever any liability of any nature shall be incurred for or by an\nadministrative unit, the head of such unit shall file in the office of\nthe chief fiscal officer a written statement signed by him or his\nauthorized agent setting forth the nature and amount of the liability,\nor an estimate thereof if the exact amount is unknown, and the\nappropriation against which it is chargeable; provided that the state\ncomptroller may prescribe, as a part of a uniform system of keeping\naccounts for counties, that such written statements need not be filed in\nthose cases where he shall determine that compliance with the\nrequirements of this subdivision would be impractical.\n 3. No expenditure, or contract which in any manner involves the\nexpenditure of money or the incurring of any pecuniary liability, shall\nbe made or entered into by any administrative unit, officer or employee,\nunless an amount has been appropriated and is available therefor or has\nbeen authorized to be borrowed pursuant to the local finance law. No\nfund or appropriation account shall be overdrawn at any time; nor shall\none fund or appropriation account be drawn upon to pay any claim\nchargeable to another. Nothing in this subdivision shall prevent the\nmaking of a contract or lease for a term exceeding one year when\nauthorized by law; nor shall anything in this subdivision require a\ncounty which has entered into a contract or lease for a term exceeding\none year to pay during the current fiscal year any amounts larger than\nthose which become due and owing during that year under the terms of\nsuch lease or contract.\n 4. Whenever during a fiscal year it shall appear probable to the\nbudget officer that the moneys available for such year will be\ninsufficient to meet the amounts appropriated, he shall forthwith notify\nthe board of supervisors of this fact, stating the probable amount of\nsuch deficiency in funds. The budget officer may include his\nrecommendations as to the action which should be taken. The board of\nsupervisors after such investigation as is deemed necessary may reduce\nany appropriation or appropriations by resolution so as to prevent the\nmaking of expenditures in excess of moneys available. Nothing in this\nsubdivision shall permit the reduction of an appropriation below the\nminimum amount required by law to be appropriated, nor shall any\nappropriation be reduced by more than the unencumbered balance therein.\nThis subdivision shall not apply to counties adopting the provisions of\nsection three hundred seventy-five.\n
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