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ARTICLE 8. PLANNING AND FINANCIAL PROCEDURES

CHAPTER 3. ADMINISTRATION OF BUDGETS

Annotations By: Jacqueline Bejma

Sec. 8-301. Work Programs and Allotments

Each agency must submit work program expenditures for the fiscal year at the request of the budget director

The budget director will review and authorize all allotments with or without modifications

When the Budget Director specifies, each agency shall submit work programs for the next fiscal year showing the requested allotments of its appropriation by periods within the year. The Budget Director shall review and authorize those allotments with or without revision as early as possible in the fiscal year. The Budget Director may revise those allotments during the year if desirable and shall revise them to accord with any supplemental, emergency, or transferred appropriations.

Sec. 8-302. Limit on Obligations and Payments

All payments must be made according to accepted appropriations without exception

The chief accounting officer may authorize unencumbered balances to be paid outside of authorized appropriations

All payments must be made according to accepted accounting practices

No obligations shall be incurred against, and no payments shall be made from, any allotment or appropriation except in accordance with appropriations duly made and unless the Chief Accounting Officer, or in absence of the Chief Accounting Officer, a designee of the Finance Director advises that there is a sufficient unencumbered balance in the allotment or appropriation and that sufficient funds will be or are available to meet the obligation.

When the Chief Accounting Officer or, in absence of the Chief Accounting Officer, a designee of the Finance Director so advises, the obligation may be incurred or payment made in accordance with any applicable procedure established under section 6-306.

Sec. 8-303. Penalties for Violation

Any payments made or authorized that violate the charter will be void

Any incurring of obligation or authorization of payment in violation of the provisions of this Charter shall be void and any payment so made illegal; the action shall be cause for removal of any officer who knowingly incurred the obligation or authorized or made the payment, and he or she shall also be liable to the City for any amount so paid and to any criminal sanctions imposed by law or ordinance.

Sec. 8-304. Obligations to be Met by Subsequent Appropriations

The city council can pass a resolution to:

1. Make contracts or authorize payments for capital improvements that will be paid for by issuance of bonds
2. Make contracts or leases that provide for payments beyond the end of the fiscal year

As permitted by law, the City may by resolution of the City Council:

1. Make contracts or make or authorize payments for capital improvements to be financed wholly or partly by the issuance of bonds; or
2. Make any contract or lease (including installment contracts, lease-purchase contracts, or other forms of deferred payment contracts for the acquisition of real property or capital equipment) providing for payments beyond the end of the fiscal year.