Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 118 - Accounts and Finances
Section 11805 - Countersigning documents, money available and evidence required

(a) General rule.--The chief fiscal officer shall countersign all documents, in the form approved by council, authorizing payment from the city treasury.
(b) Prohibition.--In countersigning documents authorizing payment from the city treasury, the chief fiscal officer shall not permit any appropriation made by council to be overdrawn and shall not countersign unless there is money in the treasury to pay the appropriation.
(c) Evidence.--Except in the case of documents authorizing payment to volunteer fire companies, whenever a document authorizing payment from the city treasury is presented to the chief fiscal officer to be countersigned, the person presenting the document shall be required to produce evidence of each of the following:
(1) That the amount expressed in the document is due to the person in whose favor it is drawn.
(2) That the supplies, services or other consideration for payment have been furnished, performed or given according to law and the terms of the contract, if any, were satisfied.

Structure Pennsylvania Consolidated & Unconsolidated Statutes