Chapter 3.24
BUDGET APPROPRIATIONS
Sections
3.24.020 Encumbrances and incurred obligations
3.24.010 Line item transfers
Upon the written request of a department head, the finance director and city manager may transfer budgetary appropriations between or among budget line items within any department, program, or project, so long as the transfer does not increase the total appropriation for the department, program, or project. However, no transfer shall be made for the purpose of adding permanent personnel or granting unscheduled salary increases, unless approved by the city council. Likewise, anticipated revenues within a fund may be adjusted so long as there is no increase or decrease of the total revenues of that fund. [Ord. 1009, 1995]
3.24.020 Encumbrances and incurred obligations
Upon council’s acceptance of the annual financial report, necessary budgetary/accounting entries shall be recorded in the succeeding fiscal year for all outstanding encumbrances and incurred obligations, as disclosed in the prior fiscal year’s annual financial report. Such entries shall be in accordance with generally accepted budgeting and accounting principles that increase or decrease appropriations to budget line items in the respective departments, programs, projects, and funds. [Ord. 1009, 1995]