Expenditures are lawful only if they meet the following criteria:

1. Promotes (or pays) for a public purpose.
2. Has been appropriated. (The expenditure was considered and included in the annual appropriation.)
3. The expenditure is supported with proper documentation.
4. The expenditure was properly authorized.
   • Governmental expenditures are classified into programs and as to objects. Federal, State, and local laws permit and prohibit certain programs and objects for specific reasons.
   • Federal, State, and local laws proscribe who has the authority and responsibility to authorize certain expenditures and the limits of those expenditures.