§ 2-144. Reallocation of budget line items by city departments.

The amounts approved by the city council for each department in the annual budget for the city, as reflected by line items dedicated for particular purposes, shall not be increased or changed without prior approval of the council.

No department head shall have the authority to reallocate the funds budgeted for his department by shifting the amounts approved for one line item to another without the prior approval of the council. A department head who authorizes or directs such a reallocation shall be subject to discipline.

The finance director of the city shall monitor compliance with this section and immediately report any violation thereof in writing to the mayor and the chairperson of the councils ways and means committee.

In the event of an emergency, declared by the mayor or manifest from the circumstances, which make it impossible or impractical for prior approval by the council of reallocation of funds within a department, the mayor may authorize a department head to shift funds between budgeted line items to meet the emergency. At the next meeting of the council subsequent to the emergency, the mayor shall report the circumstances constituting the emergency and the finance director shall report all such reallocation of funds.

The rigorous control of expenditures being essential to the fiscal vitality of city government and its ability to protect the public health, welfare and safety, an emergency is declared to exist and this section shall be in full force and effect from and after the time of its passage.

(Ord. No. 6054, §§ 1—5, 4-7-03)

Editor's note

Ord. No. 6054, §§ 1—5, adopted April 7, 2003, was not specifically amendatory of the Code and has been included as § 2-144 at the editor's discretion.