33.040. Commissioner of administration to certify accounts before expenditures are made--records of appropriations and allotments. - Missouri Statutes

Commissioner of administration to certify accounts before expenditures are made--records of appropriations and allotments.

33.040. 1. No expenditure shall be made and no obligationincurred by any department without certification by thecommissioner of administration pursuant to the provisions ofsection 33.030.

2. At the time of issuance, each certification shall beentered on the general accounting books by the commissioner ofadministration as an encumbrance on the appropriation and on theallotment. If the obligation is not incurred after thecertification has been entered on the general accounting books asan encumbrance on the appropriation and on the allotment, thecertification shall be removed from the general accounting booksas an encumbrance on the appropriation and on the allotment. Anyofficer or employee of the state who makes any expenditure orincurs any obligation without first securing the certificationsfrom the commissioner of administration is personally liable andliable on his bond for the amount of the expenditure orobligation. To prevent inconvenience and delay, the commissionerof administration may establish a system for certification ofemergency or anticipated minor obligations and expenditures andnonbudgetary expenditures.

(RSMo 1939 § 10907, A.L. 1945 p. 1428 § 60, A.L. 1959 S.B. 5)

CROSS REFERENCES:

Extradition, governor to certify expenses, RSMo 548.241

Partial payment on construction work, duty of state auditor, RSMo 8.260, 8.270

War surplus materials, contracts for, RSMo 34.110