Show Duties of Director of Finance Outlined f While it Is s the duty of the di director director director di- di rector of of finance and nd purchase to approve requisitions and a authorize expenditures I do not believe he ic must necessarily approve the claims for expenditures after the expenditure expenditure expendi expendi- ture has been made and the claim is presented for payment where payment payment payment pay pay- ment Is to be made out of funds that are not covered by any special appropriation made by br the legisla legisla- ture This is the view held by Attorney Attorney Attorney ney General Harvey H. H Cluff in an opinion given to the state board ot of examiners on Saturday Says the attorney general The law gives the director of finance and purchase the right to supervise control and examine the accounts requisitions and expenditures expenditures expenditures expendi expendi- tures oE ot other departments It also provides that no obligation shall be created and no requisition of any I of ol the other departments shall be allowed without the approval and certificate of the department except except ex ex- In compliance with the determinations determinations determinations deter deter- and regulations of the de department de- de relating to emergency pur pur- chases It will be observed that while the power is given the director director director tor to control and examine expenditures expenditures expendi expendi- tures tunes of other departments it Is Js not made mandatory upon him to do so The only thing really mandatory is that no obligation shall be created created cre cre- without his approval and As to the money expended by bythe bythe bythe the state road commission I understand understand understand under under- stand there are tho thousands ands of dollars dollars dollars dol dol- lars handled by that department which are not covered by a special appropriation and while it is the duty of ot the director of finance and purchase to approve requisitions and authorize expenditures still I do donot donot donot not believe he must necessarily approve approve ap ap- ep- ep prove the claims for such expenditures expenditures expenditures expendi expendi- tures after the expenditure had b been en made and the claim is presented presented presented pre pre- for payment |