Marvin Mandel, Governor                          1607

(13) Provide for revenue and expenditure account classifications
so as to ensure a uniform system of accounting and for accounting
for public service enterprises.

(14) Provided that no liability, obligation or contract shall be
incurred unless the funds therefor have been appropriated, that any
liability, obligation or contract so entered into shall be null and
void and that any officer or employee responsible for same shall be
subject to penalties including removal from office.

(15)    Provide that no contract for the purchase of real or lease-
hold property shall be made unless the funds are included in the
capital budget.

(16)    Provide that any amendment to a capital budget during
the course of the fiscal year will not increase the total of appropria-
tions therefor nor be made without the written comment CONSENT
thereon of the Planning and Zoning Commission.

(17)    Authorize a Reserve Fund for Permanent Public Improve-
ments and self insurance of County property into which the Annual
Budget and Appropriation Ordinance may dedicate cash surpluses
not otherwise appropriated, taxes or other revenue sources.

(18)    Provide for supplemental and emergency appropriations.

34NN.

Notwithstanding any provision of public local law to the contrary,
the County Commissioners are empowered to organize, assign and
reassign the functions of budgeting, accounting, purchasing, dis-
bursing, tax and revenue collection, investing, debt management,
property transfer records, data processing, auditing and other fiscal
functions including the duties of the County Treasurer and the
Collector of State Taxes among such County employees, officers and
units of organization as they deem proper. At the end of the current
term of the incumbent County Treasurer that office shall stand
abolished.

34-OO.

Any department, board, commission, agency or court, or any
private organization, corporation or individual seeking County funds
shall submit to the County Commissioners such justification, financial
data or other information as the County Commissioners shall re-
quire and after expenditure of such appropriation, if any, shall
submit such information or be subject to audit as the County Com-
missioners may direct.

All revenues and other receipts due the County or its agencies
shall be paid into the County Treasury into the appropriate fund
therefor and no money shall be drawn from the County Treasury
except in consequence of an appropriation made in accordance with
law.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 24, 1971.