(1) Local government officials may not make a disbursement or an expenditure or incur an obligation in excess of the total appropriations for a fund.
(2) A local government official who violates subsection (1) is liable for the amount of the excess disbursement, expenditure, or obligation personally.
(3) The subsequent claims approval process may not be considered as the making of a disbursement or an expenditure or as incurring an obligation and does not otherwise limit or mitigate the local government official's personal liability.