Sec. 4. (a) The city fiscal officer may audit a claim against the city by examining under oath any officer, agent, or employee of the city or any other person. When acting under this section, the fiscal officer has the same powers as the city legislative body in summoning and examining witnesses.
(b) If the fiscal officer finds that:
(1) the claim includes an item for which no appropriation has been made;
(2) there is not a sufficient balance for payment of the claim in the proper fund; or
(3) the claim should not be approved for any reason;
the fiscal officer may not issue warrants to pay the claim and the fiscal officer shall notify the proper department of the reasons for the fiscal officer's refusal to pay the claim.