Section 27. Notwithstanding any general or special law to the contrary, no department, office, commission and institution shall incur an expense, increase a salary or employ a new clerk, assistant or other subordinate, unless an appropriation by the general court and an allotment by the secretary of administration and finance, sufficient to cover the expense thereof, shall have been made. As soon as possible after the general appropriation bill or any other appropriation bill has the force of law conformably to the constitution, the budget director shall file with the house and senate committees on ways and means and the comptroller a schedule identifying the amount of each subsidiary account, if any, within every appropriation that shall be made available to departments, offices, commission or institutions within the state’s central accounting system.